264021 , �
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CITY OF ST.PAUL C IL F+ O
FINAL ORDER '�f ryd
By '"''
'� l3Aft�4, '
File d.
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In the Matter of ����� s ���� � �� �� 'd� �•
�l0� ML�l�d A��!'i. t0 �'��6��OA �It. �#��t t�t i1��t� C*lt�
�raMsti,� 6iil? �t+)�rd d� a11 Ot�ae! Mss'h 1A�l�ab i� MQ#i aMi iQ•
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ald�ntal to oorplat� taid l�s�ro�att. �'
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under Administrative Order ��3�� approved � �`t 19��
under Preliminary Order ��� ��� approved "1"� ?' 1g7�
The Council of the City of Saint Paul has conducted a public hearing upon tl�e above improvement, due notice
thereof having been given as prescribed by the City Charter; and
WHEREAS, The Council has heard all persons, objections and recommendations pertaining to said proposed improve-
ment and has fully considered the same; now, therefore, be it I
RESOLVED, That the Council of the City of Saint Paul does hereby order tha�t the above-described improvement
be made, and the proper City officers are hereby directed and authorized to proceed v�th the improvement; and be it
I
FURTHER RESOLVED, That upon the completion of.said improvement, the �roper City officers shall calculate
all expenses incurred therein and shall report the same to the City Council in accordance v�ith Chapter 14 of the City Charter.
i
COUNCILMEN //G Adopted by the Counci : Date AUG � �Ta
Yeas Na s �`�� �
Y � a�6 g 197�
� � Certi� se by C ncil Secretary �
N ozza
Hunt In Favor
Levine �
�'� Against
Sylvester � Mayor
�� ����� AUG 1719T4
i
. .�
264021
The followin� Ho� Owner� on Hazelwood Street between �Ivy and
Arlington, arc not in favor of �he propoe�d sidewalk ih�tallation
�_
on Iiazelwood Street.
Name Addre�� ate
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i
.1 � � � III' �O
� ` . ., ���� . .
�CITY OF SAINT PAUL
OFFICE �F THE LITY ATTORNEY
August 7 , I974 � R. SCOTT DAVIES
Members of the Council
of the City of Saint Paul
Re: Oninion rela�ting to assessments char�ed to
cemeteries for local improvements . '
.
FACTS '
You have requested legal opinion as to whe�ther cemeteries
may be assessed for local improvements.
The question arose at your meeting of July�, 25 , 1974 during
the discussion o£ constructing a sidewalkion both sides of
Hazelwood Avenue from Maryland Avenue to Alrlington Avenue.
ISSUE '
� WhethPr a private or public cemetery may b��e assessed for
local improvements such as sidewalk constrjuction.
DISCUSSION I
This question is dealt with under Section ;306.].4 and 307 .09
of Minnesota Statutes . 'i
Minnesota Statutes 306 .14, 1971, deals wit� public cemeteries .
���u���sic;� 1 0� �his s�ctior, states ifl pa�t, "Th° Za^3s
and property of any such cemetery associat' on shall be
� exempt from all public taxes and assessmen s. . . ." (emphasis
added) . Subdivision 2 of Section s ates that this
exemption for taxes and assessments only a plies if the
organization involved in the creation of t e cemetery was (a)
formed for a purpose not involving pecunia y gain to its
shareholders; and (b) pays no dividends or other pecuniary
remuneration to any of its shareholders or members. "
I '
i
I '
City HaII,ISaint Paul, Minnesota 55102
I� 612 298-5121
�
T,.*C"".".".w!°.:��*,�.'.'_:.:�FV '�,^'.'.Y ` r�...,-!c:��-'w+yry'�cr �, .',e^Y. :''�'' �^:�.-�'��f�..'� , .. , ., .�} '�-�1,',�� .,s,.� . �.��. . . . 7�.."9�.c�^�'T�*�""�r' . . ._- .
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._. . ._... . . . �....�. . . . . . . . A `�aiF'� . . ..,« .
; '
.
� . . '' ; �-C.� �� � I
City Council � '
Page 2
August 7 , 1974
5ection 307 . 09 of Minnesota Statutes deal;s with private
cemeteries. Subdivision 1 of this sectidn states in part,
"All lands, not exceeding 100 acres in extent, and in the
case of cemeteries owned and managed by religious corpo-
rations, or corporations solely owned and controlled by
and in the interest of any religious denomination, 300
acres in extent, so, laid out and dedicated as a private
cemetery, shall be exempt from public ta�es and assess-
ments. . . ." (emphasis added) . Subdivision 2 o�t on
� ��9 also states that this exemption fxom .*.axes and
assessments will only apply if the nrganzzation was formed
(a) "for a purpose not involving pecunia�y gain to its
shareholders or members ; and (b) pays noldividends or
other pecuniary remuneration directly or ', indirectly to
its shareholders or members."
Lands dedicated for public or private cerneteries are _ ,
exempt from public taxes or local assessments. I would
point out this exemption only applies to burial grounds
which are not operated for profite Any �emetery which
is owned and operated for pxofit is not �xempted from
payment of special assessments . '
CONCLUSION
Any private or public cemetery which is �ot operated for
a profit is exempted from payment of tax�s or special
assessments . If it should be determined , that the par-
ticular cemetery in question which abuts � Maryland and
Hazelwood Avenues is operated for profit, then special
assessments for sidewalk construction may be levied
against this property.
If we can be of further assistance, plea�e con�act us.
Res ectfull s, mitted,
� `
!`Y '
R. SCOTT DAVIES
Cit Attorney
. • ���
/'/ `
MICHAEL T. DE COURCY
Assistant City Attorney
MTD:cg
cc: Mayor Lawrence D, Cohen
Rose Mix, City Clerk '
--�_m—�.--.fx;--•_�,, ,:Y ,t-:r��?:,�_ .;... ., ._ ay..:-:-^ars�s-�- __. -- �- ' ' _ . ?`";;_� —•t- . ., ,..,:_x3"'t::-s : _ , '
�_:; .._.•:r ��. .+evr*r+�7!"**°''
�ink — F�inanca Dept. — � 'r. :.._r.... . ..
Canary-- Dept. ' Ol�'FIGI: O1' TIIE .��•��R NiAY 2 8 197�
� . . p �--�~ ,
� Date:
. . AD:�9[N1STR�ITIVE ORDER �`�r-i(1� �� �� ��
2 J ! '7
' 2
ADMINISTRATIVE ORDER,
That tE�e Qirector of the Gepart:r!�nt of Pubiic 4�or�:s is hereby autl�orized and
directed to prep�re plans, o5tain surve��s , pre�zre estinates and investigate
the necessity to construct sicewalk on ��oGi si��s of if:�ZEL++JJt7 A'JE. fro:�
Naryland Hve. to Arlington Ave. (except tt►at abutttng ce�etery pro,�erties 600'+}
and do all other work which is necessary and 'tncide�tal to -co�plete satd
�� inptover-ent.
/�G.j� .
The Lirector of Finance and t'ana5er,;�nt Servic�s is hereby dir�cted to prepare
the preliu,inary osder ar.d scheduae this r�atter for public hearing.
h-05��+ '
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APPROVED AS TO FORM
, � ' ' //�� + , � � , ,��
i � � �� �� � /. /, , , -�-
U G �OP 5 � zpaztment Head ,_
pssistant City Attorney • • �
�.OGd� �4'n�OV�A'1C:Ilt
� / �� � `�
�� � �f ,
j)3tZ _ �::inistrativa Assistant to Mayor
. . � - -- .
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17��of`I�
. CITY OF SAINT PAUL
Capital cf Minnesota
DEPARTAlIE�VT OF PUBLIC WORKS
234 City Hail & Court Nonsa 55102
May 3�, 1974 '
1 '
Mr. Robert Trudeau ,.
Di rector of Fi nance
and tlanagernent Serv i ces
Room 113 City Hall
ATTENTIOiJ: Paul Desch
Dear Si r:
Please prepare the Preliminary Order for the construction/reconstruction
of the sidewalks listed on the attached Administrative Order.
The estinated cost thereof is as follows :
$4.00�er ft. A_� 6 Res. 5 ft. 4ride �
. 65 er_5._ft. wide C~Res. 6 Conm. '
$6.75 per ft. 6 ft. wide C Res. & Comm. '
. _ � $1 .65 per sq. ft. for integral curo and walk C Res. � Comm.
$1 . �5 per lin. ft. for curbing for Res. A E 6 when integral curb
and 1•�al k cons tructed.
Attached herewi th are the fol loti�i ng:
l . Letter to Mayor requesting Administrative Order.
2. Approved Administrative Order �-� 310 5/23/74 ,
3. Advisability � Desirability Report.
You s very truly, •'1
� / �'
. - .� '� Y`�Z4G�. � .
�'���L�
Daniel J. u ford
Di rector of Rubl i c 1Jor s"�
� ;
HT/gh '
' �� . � �.,
r.
• " . . ,� �
. • ,
. ;;.. .. s �. ��.�� ��4021
� ,/r District No. 1
B.S. Hazelwood Ave. - t1aryland Ave. to Arlington Ave. (excepL Cemetary properties
approximately 600'+)
'� Th i s orde� 4ras i n i t i ated by the Di rector of Pub 1 i c :�Jorks as pub 1 i c necess i ty on
the basis of a P.T.A, request and inspection of the ti•aalk.
This order is ne�r� construction 5 ft. wide.
The Engineering reconmendation is for approval of the order.
r�emarks : Pfote Cal 1 htrs . Cheeseman 774-3419
" " h1r. Geo. L. Berry, School Pri nci pal ,
(Construct to width designated on plat) �
CT HJ RR J D
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. �,�• ` ti
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t a '
d° �=� �° 264021
. CITY OF SAINT PAUL
Ca�ital of MinnBSOta
D�PARYAAENT O� PlJBLIC V�/OR!(S
234 City Hafi & Court House 55102 ',
._�......._._.._�__� �_.__._-_._.,_.
,.__.�.._—__i_______._.�----__.�.._..r.. _____
_ --°__ -----°j ---_ . .: ,._
...,.,.----- i-- -----�-_ ._..._ _
May 14, 1974 , �
;
. ,,. _ ._._- ---.i .__... _
�
_ __ _... _. _ _
The Honorable Lawrence D. Cohen ~' � � `� " � ' '�
Mayor City of St. Paul
Room 347 City Hall
BUILDIidG
Dear ttayor Cohen : I
Attached is an Administrative Order for authorization to investigate the
necessity to construct sidewalk on both sides of HAZELWOOD AVE. from
Maryland Ave. to Arlington Ave. (except that abutting ,cemetery properties 600'+)?
Also attached are a letter from the Prosperity Heights, P.T.A. and an
advisability and desirability report. �
This project abuts a mixture of commercial and residential properties.
„ y ! t will be assessed against abutting property owners except for long side
relief and set assessment rate for Residential A � B properties.
The Engineering recommendation is for approval of the order.
Yours very truly,
� Daniet J. Dunford
41AH/HAT/gh �i rector of Pub 1 i c l��lorks
Attach:
APPROVED:
� Frank D. Marzitelli
City Administrator
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