HomeMy WebLinkAboutVIII-17 Remove Special Assessment from St. Elizabeth Ann Seton Church CemeteryCity Council Memorandum
To: Mayor Fasbender & City Council Members
From: Ryan Stempski – Public Works Director
Date: September 2, 2025
Item: Remove Special Assessments from St. Elizabeth Ann Seton Cemetery
COUNCIL ACTION REQUESTED
Council is requested to adopt the attached resolution to remove special assessments levied to St. Elizabeth Ann
Seton’s (SEAS) cemetery as part of the 2020 Neighborhood Infrastructure Improvements Project.
BACKGROUND INFORMATION
As part of the 2020 Neighborhood Infrastructure Improvements Project, three parcels owned by St. Elizabeth
Ann Seton Catholic Church were levied special assessments totaling $22,401. These parcels contain the church’s
16-acre cemetery. At the time the project was being executed, the contracted third-party appraiser concluded
that the cemetery would receive special benefit and were added to the assessment roll accordingly.
Following a recent inquiry from SEAS on the applicability of assessments to these parcels, the City Attorney
conducted a legal review. After confirming that SEAS is recognized as a parish under the Archdiocese of Saint
Paul and Minneapolis, incorporated under Minn. Stat. § 315.16, the City Attorney determined that the property
qualifies as a religious corporation not formed for pecuniary gain. Under Minn. Stat. § 307.09, cemeteries
owned by such religious corporations are expressly exempt from both public taxes and special assessments,
regardless of any benefit that may result from adjacent public improvements. Based on this analysis, the City
Attorney concluded that the assessments against the SEAS cemetery parcels should be removed.
STAFF RECOMMENDATION
Staff recommends the City Council remove special assessments totaling $22,401.00 from the three parcels
comprising St. Elizabeth Ann Seton (SEAS) cemetery that were associated with the 2020 Neighborhood
Infrastructure Improvements.
FINANCIAL IMPACT
The three SEAS parcels included in this analysis were levied an original combined assessment amount of
$22,401.00, and this was allocated as follows:
·PID 198170006170 – $9,452.73
·PID 198170006201 – $9,157.33
·PID 198170007121 – $3,790.94
Removal of these assessments will reduce outstanding receivables by this amount that would otherwise be used
to offset debt service payments being made on the City’s previous bonds.
ATTACHMENTS
·Resolution – Removing Special Assessments from St. Elizabeth Ann Seton Catholic Church Cemetery
CITY OF HASTINGS
DAKOTA COUNTY,MINNESOTA
RESOLUTION NO.
RESOLUTION TO REMOVE SPECIAL ASSESSMENTS FROM
ST.ELIZABETH ANN SETON CATHOLIC CHURCH CEMETERY
WHEREAS, the City of Hastings levied special assessments as part of the 2020 Neighborhood Infrastructure
Improvements Project, including three parcels owned by St. Elizabeth Ann Seton Catholic Church (SEAS), identified
as Dakota County Property Identification Numbers (PIDs):
·PID 198170006170 – $9,452.73
·PID 198170006201 – $9,157.33
·PID 198170007121 – $3,790.94
for a total of $22,401.00, and
WHEREAS,SEAS is recognized as a parish under the Archdiocese of Saint Paul and Minneapolis, a corporate entity
formed and maintained under Minn. Stat. § 315.16, and
WHEREAS,Minn. Stat. § 307.09 Subd. 2 exempts cemeteries owned by religious corporations not formed for
pecuniary gain from both public taxes and special assessments, and
WHEREAS,the City Attorney has determined that the SEAS cemetery parcels meet the criteria for exemption
under Minn. Stat. § 307.09.
NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF HASTINGS AS FOLLOWS:
1.The special assessments totaling $22,401.00 against PIDs 198170006170, 198170006201, and
198170007121 shall be removed.
2.City staff are directed to update assessment records accordingly and notify Dakota County of the action
taken.
ADOPTED BY THE CITY COUNCIL OF HASTINGS, MINNESOTA, THIS 2nd DAY OF SEPTEMBER, 2025
Ayes:
Nays:
Mary D. Fasbender, Mayor
ATTEST:
Kelly Murtaugh, City Clerk
SEAL