The Town shall have the power to levy and collect taxes in the
form of special assessments upon property in a limited and determinable
area for special benefits conferred upon such property by the installation
or construction of water mains, sanitary sewer mains, stormwater sewers,
curbs and gutters and by the construction and paving of public ways
and sidewalks or parts thereof and to provide for the payment of all
or any part of the above projects out of the proceeds of such special
assessment. The cost of any project to be paid in whole or in part
by special assessments may include the direct cost thereof; the cost
of any land acquired for the project; the interest on bonds, notes
or other evidences of indebtedness issued in anticipation of the collection
of special assessments; a reasonable charge for the services of the
administrative staff of the Town; and any other item of cost which
may reasonably be attributed to the project.
The procedure for special assessments, wherever authorized in
this Charter, shall be as follows:
A. Cost assessed. The cost of the project being charged for shall be
according to the abutting-foot rule of apportionment or some other
equitable basis determined by the Council.
B. Maximum assessment. The amount assessed against any property for
any project or improvement shall not exceed the value of the benefits
accruing to the property.
C. Uniformity. When desirable, the affected property may be divided
into different classes to be charged different rates, but, except
for this, any rate shall be uniform.
D. Levy; procedure. All special assessment charges shall be levied by
the Council by ordinance. Before levying any special assessment charges,
the Council shall hold a public hearing. The Clerk of Council shall
cause notice to be given, stating the nature and extent of the proposed
project, the kind of materials to be used, the estimated cost of the
project, the portion of the cost to be assessed, the number of installments
in which the assessment may be paid, the method to be used in apportioning
the cost and the limits of the proposed area of assessment. The notice
shall also state the time and place at which all persons interested,
or their agents or attorneys, may appear before the Council and be
heard concerning the proposed project and special assessment. Such
notice shall be given by sending a copy thereof by mail to the owner
of record of each parcel of property proposed to be assessed and to
the person in whose name the property is assessed for taxation and
by publication of a copy of the notice at least once in a newspaper
of general circulation in the Town. The Clerk of Council shall present
at the hearing a certificate of publication and mailing of copies
of the notice, which certificate shall be deemed proof of notice,
but failure of any owner to receive the mailed copy shall not invalidate
the proceedings. The date of hearing shall be set at least 10 and
not more than 30 days after the Clerk of Council shall have completed
publication and service of notice as provided in this section. Following
the hearing, the Council, in its discretion, may vote to proceed with
the project and may levy the special assessment.
E. Appeals. Any interested person feeling aggrieved by the levying of
any special assessment under the provisions of this section shall
have the right to appeal to the Circuit Court of the county within
10 days after the levying of any assessment by the Council.
F. Payment. Special assessments may be made payable in annual or more
frequent installments over such period of time, not to exceed 40 years,
and in such manner as the Council may determine. The Council shall
determine on what date installments shall be due and payable. Interest
may be charged on installments at the rate to be determined by the
Council.
G. Overdue. All special assessment installments shall be overdue six
months after the date on which they become due and payable. All special
assessments shall be liens on the property, and all overdue special
assessments shall be collected in the same manner as Town taxes or
by suit at law.
H. Collection. All special assessments shall be billed and collected
by the Finance Officer.