The city 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, 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
assessments. 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 city 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. 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.
B.
Assessments. 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 city and outstanding against any property at any time, exclusive
of delinquent installments, to exceed 25% of the assessed value of
the property after giving effect to the benefit accruing thereto from
the project or improvement for which assessed.
C.
Classes of property. 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.
(1)
All special assessment charges shall be levied by the Council by
ordinance.
(2)
Before levying any special assessment charges, the Council shall
hold a public hearing. The Clerk 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.
(3)
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 either publication of a copy of the notice at least once in
a newspaper of general circulation in the city or publication of a
copy of the notice once in a newsletter of general circulation in
the Taneytown area. The Clerk 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.
(4)
The date of hearing shall be set at least 10 and not more than 30
days after the Clerk shall have completed publication and service
of notice as provided in this section.
(5)
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 for Carroll 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 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.
When overdue. 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 city
taxes or by suit at law.
H.
Collection. All special assessments shall be billed and collected
by the Clerk.
