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 main, storm water
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. (Res.,
March, 1963, sec. 89; P.L.L. 1963, sec. 94.)
(a)Â
Provided. The procedure for special assessments, wherever authorized
in this charter, shall be as follows:
(b)Â
Cost. The cost of the project being charged for shall be assessed
according to the front foot rule of apportionment or some other equitable
basis determined by the council.
(c)Â
Value. The amount assessed against any property for any project or
improvement shall not exceed the value of the benefits accruing to
the property therefrom, nor shall any special assessment be levied
which shall cause the total amount of special assessments levied by
the town and outstanding against any property at any time, exclusive
of delinquent installments, to exceed twenty-five per centum (25%)
of the assessed value of the property after giving effect to the benefit
accruing thereto from the project or improvement for which assessed.
(d)Â
Classes. 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.
(e)Â
Levy. 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 treasurer 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-treasurer 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 ten and
not more than thirty days after the clerk-treasurer 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.
(f)Â
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 for the county within
ten days after the levying of any assessment by the council.
(g)Â
Payment. Special assessments may be made payable in annual or more
frequent installments over such period of time, not to exceed ten
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.
(h)Â
When due. All special assessment installments shall be overdue six
months after the date on which they became 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.
(i)Â
Collection. All special assessments shall be billed and collected
by the Treasurer. (Res., March, 1963, sec. 90; P.L.L. 1963, sec. 95.)