Minn. Stat. § 429.101
Subd. 1. Ordinances.
(a) In addition to any other method authorized by law or charter, the governing body of any municipality may provide for the collection of unpaid special charges as a special assessment against the property benefited for all or any part of the cost of:
Subd. 2. Procedure for assessment.
Any special assessment levied under subdivision 1 shall be payable in a single installment, or by up to ten equal annual installments as the council may provide, except that a special assessment made under an energy improvements financing program under subdivision 1, paragraph (c), may be repayable in up to 20 equal installments. With these exceptions, sections 429.061, 429.071, and 429.081 shall apply to assessments made under this section.
Subd. 3. Issuance of obligations.
(b) Section 429.091 shall apply to such obligations with the following modifications: