Reassessment of cancelled improvement assessments may be made in accordance with Minnesota Statutes reading, in part, as follows.
MS 429.071, Subd. 4 Reassessment, Tax Forfeited Land
When a parcel of tax forfeited land is returned to private ownership and the parcel is benefited by an improvement for which special assessments were cancelled because of the forfeiture, the municipality that made the improvement may, upon notice and hearing as provided for the original assessment, make a reassessment or a new assessment as to the parcel in an amount equal to the amount unpaid on the original assessment.
MS 435.23 Assessment or Reassessment of Tax Forfeited Lands Returned to Private Ownerships
Any municipality, political subdivision, or other public authority may make a reassessment or new assessment pursuant to Section 1, notwithstanding that the original assessment may have been made pursuant to other general law or a special law.
MS 444.06 Fees & Charges for Tax Forfeited Lands Returned to Private Ownership
When a tax forfeited land is returned to private ownership and the land is benefited by a public improvement for which special assessments were cancelled because of the forfeiture, the municipality or other public authority that made the improvement may impose fees or charges for the use or availability of the improvement or for connections therewith in an amount not to exceed the amount remaining unpaid on the cancelled assessment. The municipality may make the fees or charges a charge against the owner, lessee, occupant, or all of them and may certify unpaid fees or charges to the auditor-treasurer with taxes against the property for collection as other taxes are collected.