[R.O. 2011 § 140.090; R.O. 2009 § 39.30; CC 1981 § 24-201; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998; Ord. No. 07-162, 6-11-2007]
A. 
Upon the application of any person for a public improvement to be paid for in whole or in part by special tax bills upon real property or upon the order of the City Council, the Mayor may prepare and submit to the City Council a preliminary report substantially setting out the improvement proposed, together with such other information and data as may be available from the Department of Public Works concerning any such proposed public improvement.
B. 
"Public Improvement" in this Article means to grade, pave (the word "pave" as herein used meaning to improve with all kinds of street paving, including macadamizing), gutter, curb or otherwise improve streets and alleys and parts of same and to reconstruct and repair any paving, grading, guttering and curbing and to make and repair sidewalks, bridges, culverts and crosswalks and to exercise control over streets and alleys and establish and re-establish grades thereon.
[R.O. 2011 § 140.100; R.O. 2009 § 39.31; CC 1981 § 24-202; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998]
Any proposed public improvement to be paid for in whole or in part by special assessments upon real property shall be initiated by a resolution of the City Council authorizing the Department of Public Works to proceed with the engineering for such proposed improvement. Such resolution may be submitted at the same meeting that the preliminary report set forth in Section 140.090 of this Chapter is submitted or at any subsequent meeting of the Council.
[R.O. 2011 § 140.110; R.O. 2009 § 39.32; CC 1981 § 24-203; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998; Ord. No. 07-162, 6-11-2007]
A. 
After authorization by the City Council as set forth above, the following procedure shall be used for the proposed public improvements project to be paid for in whole or in part by special assessments upon real property:
1. 
The Mayor shall cause to be prepared, filed with the City Clerk, subject to inspection of the public and submitted to the City Council, plans and specifications for the proposed public improvement project, including construction costs which may include labor, material, construction contingency and fees and other expenses and an estimate of the portion of the total cost to be assessed against each property to be benefitted by the project, i.e., the cost per individual lot or tract of ground in the district, exclusive of the public highways. Any error or inaccuracy in such estimate, as compared with actual cost of the work, shall not affect the validity of the proceedings or of any assessments made or of special bills issued.
2. 
If the City Council shall deem the public improvement project necessary, it shall by resolution, referring to the plan, specifications and estimates of cost filed in the office of the City Clerk, declare the public improvement necessary, state the benefits of the proposed public improvement project to the property abutting the proposed public improvement project and state the nature and the method of payment of the proposed public improvement project. The resolution shall set a time, date and place for a public hearing on the proposed public improvement project. At the public hearing citizens may express their assent or objection to such project.
3. 
The City Council shall cause the resolution to be published in some newspaper printed in the County for two (2) consecutive insertions in a weekly paper and for seven (7) consecutive insertions in a daily paper or as may be provided by State law. At the same time, the Council shall cause not less than three (3) copies of the resolution to be posted in conspicuous places within the limit of the proposed public improvement.
4. 
After the public hearing, the City Council may, by ordinance, adopt the plans and specifications filed with the City Clerk.
5. 
The Director of Public Works shall advertise for bids for the proposed public improvements construction project set forth in the plans and specifications. On receipt of such bids, the Director of Public Works shall, at the time and place designated in the advertisement for bids, publicly open them and the Mayor shall in writing report to the City Council the name and bid of the lowest and best bidder. No bid may be considered which is above the estimate of cost previously filed. Thereafter, the City Council may, by ordinance, authorize the Mayor to enter into a contract with such bidder for the work on behalf of the City and require and authorize the Mayor to approve a bond from the contractor for faithful performance of the contract and for the payment by the contractor for all labor done or materials used in the improvement. Where the bids are above the estimate or no bids are received or for any reason a legally enforceable contract cannot be let, readvertisement for bids by the Director of Public Works may be made as often as may be deemed expedient.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 140.120; R.O. 2009 § 39.33; CC 1981 § 24-204; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998; Ord. No. 07-162, 6-11-2007]
When a public improvement to be paid for in whole or in part by special assessments upon real property is completed in accordance with the contract, the Mayor shall, in writing, so report to the City Council. The report of the Mayor shall include a separate report of the Director of Public Works, wherein the Director of Public Works shall compute the whole cost thereof and apportion the same against the lots, tracts or parcels of ground in proportion to the area of the whole district, exclusive of public highways. The City Council shall, by ordinance, after conducting a public hearing on the benefits conferred by the public improvement project, accept the public improvement project and, for that part to be paid for by special assessment, levy and assess special tax bills in accordance with the report of the Director of Public Works and order the issuance of special tax bills. The Director of Finance shall issue tax bills payable to the City against each lot, tract or parcel of ground for the amount for which it is liable. The Director of Finance shall be responsible for all aspects of the collection of tax bills made payable to the City, including the filing of liens and undertaking of legal actions for the collection of amounts due under the tax bills issued.
[R.O. 2011 § 140.130; R.O. 2009 § 39.34; CC 1981 § 24-205; Ord. No. 91-164, 8-21-1991]
A. 
Each tax bill shall contain a brief general statement of the facts authorizing its issue, the amount for which it is issued, the name of the record owner and the description of the property against which it is issued, the rate of interest which it bears, when it begins to bear interest and shall state that it is a lien against the land therein described and give the time that the lien continues.
B. 
Tax bills shall bear no interest for sixty (60) days after the date of issue, at which time such tax bills shall be due and payable in full. After the expiration of sixty (60) days, tax bills shall bear interest, on the unpaid balance, at a rate not to exceed the rate on ten-year United States Treasury notes as established at the most recent auction, which rate shall be set forth in the ordinance authorizing the issuance thereof. Every tax bill shall be a lien against the lot, tract or parcel of land described therein for a period of ten (10) years after date of issue, unless sooner paid. The lien, for tax bills payable in installments, shall expire one (1) year after the date of maturity of the last installment, except when it becomes necessary to bring suit to enforce the lien, in which case the lien shall continue until the expiration of the litigation. All tax bills shall be assignable and the owner or holder of any tax bill may enforce the collection thereof by filing suit in a court of competent jurisdiction, in the name of the City to his/her own use or in an action brought by the City in its own name and for its own use. If the property owner cannot be served by legal process, a suit may be brought by attachment or by any other legal remedy. Tax bills shall be prima facie evidence of what they contain, of their own validity, of the facts authorizing their issue, that they are a lien on the land described and, in all tax bills issued in payment for sewers, the liability of the person named as the owner of such property. No mere informality or clerical mistake in any of the proceedings shall be a defense thereto. Any error made in issuing any tax bill may be corrected by the City Clerk, either by interlineation or by issuing a new tax bill in lieu of the erroneous one. When a tax bill is corrected by interlineation, the date of making same shall be certified by the Clerk on the margin or back of the bill. In any action brought on any tax bill, the court shall have the authority to correct any error in the tax bill.
C. 
The owner of any tract of land, against which a tax bill has been issued, may, not later than sixty (60) days after the issuance of the tax bill, enter into an agreement with the City to pay the tax bill in ten (10) annual installments. Each payment shall be in an amount equal to one-tenth (1/10) of the unpaid balance of the tax bill, together with all accrued interest. The agreement shall provide that if any installment is not paid when due, the balance shall be then due and payable in full, together with all accrued interest. Prepayments may be made without penalty.
[1]
Cross Reference: As to penalty, § 100.150.
[R.O. 2011 § 140.140; R.O. 2009 § 39.35; CC 1981 § 24-207; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998]
A. 
Manner Of Payment. The owner of property described in a special tax bill may pay such tax bill at the time and in the amounts therein specified to either the legal holder of such special tax bill or, if the owner of any property shall make representation that the legal holder cannot be found or refuses to accept tender of payment, then payment may be made to the Director of Finance. The Director of Finance shall be deemed the lawful agent in such cases to accept payment on behalf of the legal holder of the special tax bill.
B. 
Procedure Upon Payment. When payment of a special tax bill in full, with interest, shall be made directly to the legal holder of such bill, such holder shall endorse on the back thereof a receipt for the amount paid and deliver the same to the party making such payment, together with a certificate addressed to the Director of Finance stating that such tax bill has been paid and that the owner of the property therein described is entitled to have satisfaction thereof entered on the register of special assessments for improvements. The Director of Finance shall file such certificate upon receipt of the same and shall certify on the back of such bill that such satisfaction has been properly entered on such register. When payment of a special tax bill in full, with interest, shall be made directly to the Director of Finance, the Director shall prepare a certificate, a copy of which shall serve as a receipt, indicating that such payment has been made and that the owner of the property described in the tax bill is entitled to have satisfaction thereof entered on the register of special assessments for improvements, which certificate shall be filed with the certificates hereinbefore required and the Director of Finance shall at that time enter satisfaction of such tax bill on the register of special assessments for improvements. The Director of Finance shall then secure the tax bill from the legal holder thereof, certifying on the back of such tax bill that satisfaction has been properly entered on the record and endorsing a receipt on the back of the bill for the amount paid; thereafter surrendering the tax bill to the person having paid such bill.
C. 
Lost Tax Bill Prior To Satisfaction. If any tax bill shall be lost before satisfaction thereof has been entered on the record of special assessments, the Director of Finance shall, upon the affidavit of the person entitled to such bill that the same has been lost, if payment shall be made to the legal holder thereof, enter satisfaction of such bill on the register of special assessments.
[R.O. 2011 § 140.150; R.O. 2009 § 39.36; CC 1981 § 24-207; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998]
A. 
The Director of Finance may release, upon proper payment due under a tax bill, from the lien of a bill a portion of the property against which the tax bill was issued by stamping or otherwise noting upon the tax bill the words "partially released."
B. 
The Director of Finance shall cause to be kept all statements of partial release of special tax bills in one (1) or more books kept for that purpose and whenever the lien of any special tax bill has been partially released, the Director of Finance shall enter into the register of special assessments, in the place where the special tax bill is recorded, the words "partially released."
[R.O. 2011 § 140.160; R.O. 2009 § 39.37; CC 1981 § 24-208; Ord. No. 91-164, 8-21-1991; Ord. No. 98-97, 2-19-1998]
In all cases where work is done or improvements are made and the cost thereof is assessed as a special tax bill, any owner of property upon which such tax is levied may request, and the City Council shall grant, a public hearing to determine whether such assessment is excessive or is levied not in proportion to the work done. The City Council may adjust or reduce such assessment which is determined to be excessive or levied not in proportion to the work done. If such adjustments or reductions result in the collection of special taxes insufficient to pay the costs for work done or improvements made, the City Council may pay the difference between costs accrued and special assessments collected out of other revenue.
[1]
Cross Reference: As to streets and sidewalks, Ch. 505.