[Code 1975, § 28-1; Code 1992, § 24-1]
The following words, terms and phrases, when used in this chapter,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
When referring to the cost of any public improvement, includes
the cost of services, plans, condemnation, spreading of rolls, notices,
advertising, financing, construction and legal fees and all other
costs incident to the making of such improvement, the special assessments
therefor and the financing thereof.
Any public work or public improvement for which any part
of the cost is to be assessed against one or more lots or parcels
to be specially benefited thereby.
[Code 1975, § 28-2; Code 1992, § 24-2; 6-26-2017 by Ord. No. 17-005]
(a)
Pursuant to § C8-1 of the City Charter, the City Council shall have the power to make special assessments for public improvements and other public purposes in accordance with the law. The whole or any part of the expense of any public improvement may be defrayed by special assessment upon the property especially benefitted in proportion to the benefits derived or to be derived.
(b)
Pursuant to § C8-2(a)(2) of the City Charter, no special assessment district or districts shall be created by the City Council for any one public improvement which includes property having an area in excess of 25% of the total area of the City. No public improvement project shall be divided geographically for the purpose of circumventing this provision.
(c)
Pursuant to § C8-2(a)(3) of the City Charter, no special assessment roll shall be finally confirmed until after a meeting of the City Council has been held for the purpose of reviewing such roll, which meeting shall be held not less than 10 days after notice thereof has been sent by first class mail to all owners of property affected by the special assessment as shown by the current assessment roll of the City.
(d)
Pursuant to § C8-2(a)(4) of the City Charter, no public improvement to be financed in whole or in part by special assessment shall be made before the confirmation of the special assessment for such improvement.
[Code 1975, § 28-3; Code 1992, § 24-3; 6-26-2017 by Ord. No. 17-005]
(a)
Initiation
of public improvements may be by petition to the City Council, signed
by property owners whose property is subject to being benefited. Such
petition shall be printed on forms approved by the City's Attorney
and shall set forth the location, extent and character of the desired
public improvement.
(b)
All petitions
for public improvements shall be referred to the City Manager for
report and recommendation. After receiving the Manager's report and
recommendation, the City Council shall proceed in the same manner
as provided in this chapter for public improvements initiated by the
City Council.
[Code 1975, § 28-4; Code 1992, § 24-4]
Proceedings for making public improvements and defraying the
entire cost or any part thereof by special assessment may be initiated
by resolution of the City Council.
[Code 1975, § 28-5; Code 1992, § 24-5]
(a)
Whenever the City Council shall determine to make any public improvement
and defray the entire cost and expense thereof or any part thereof
by special assessment, the Council shall, by resolution, direct the
City Manager to make an investigation of the proposed public improvement
and report his or her findings to the Council.
(b)
The City Manager's report referred to in Subsection (a) of this section shall include an analysis of the estimated cost of the proposed public improvement and plans and specifications for the public improvement. There shall also be included recommendations as to the following:
(1)
The portion of the cost to be borne by the special assessment district
and the portion, if any, to be borne by the City at large;
(2)
The extent of the improvement and boundaries of the district;
(3)
The number of installments in which assessments may be paid; and
(4)
Any other facts or recommendations which will aid the Council in
determining whether the improvement shall be made and how the improvement
shall be financed.
[Code 1975, § 28-6; Code 1992, § 24-6]
Upon receipt of the report of the City Manager referred to in § 40-5, if the Council shall determine to proceed with the improvement, it shall, by resolution, order the City Manager's report to be filed with the City Clerk. In addition, by such resolution, the Council shall tentatively determine to proceed with the public improvement, tentatively determine the necessity thereof and set forth the nature thereof, tentatively designate the limits of the special assessment district to be affected and describe the lands to be assessed, tentatively determine the part or proportion of the cost of the public improvements to be paid by the lands specially benefited thereby and the part or proportion, if any, to be paid by the City at large for benefit to the City at large, and shall direct the City Assessor to make a special assessment roll of the part or proportion of the cost to be borne by the lands specially benefited according to the benefits received and to report such to the Council.
[Code 1975, § 28-7; Code 1992, § 24-7; 6-26-2017 by Ord. No. 17-005]
(a)
When the special assessment roll has been reported to the Council as provided in § 40-6, the Council shall order the special assessment roll filed in the office of the City Clerk for public examination along with the report of the City Manager required to be made pursuant to this chapter and shall fix a date, time and place when the Council shall meet to finally determine the necessity of the improvement, to determine the composition of the district, to review the special assessment roll and to hear objections. The City Manager’s report and the assessment roll shall be open to public inspection for a period of not less than 10 days before the hearing required by this section.
(b)
The City
Clerk shall give notice of the hearing by the Council to determine
the necessity for the improvement, to determine the composition of
the district, to review the special assessment roll and to hear objections.
Said notice shall also include the following:
(1)
A
statement that the plans, estimates of cost and special assessment
roll is on file with the City Clerk.
(2)
A statement advising all persons having objections to the special assessment that personal appearance at the hearing is not required; however, pursuant to § C8-2(a)(1) of the City Charter, objections to the special assessment roll must be filed with the City Clerk in writing at or prior to the meeting of the Council. Written objection shall also be necessary in order to appeal the amount of the special assessment to the State Tax Tribunal if any appeal should be desired.
(c)
The City
Clerk shall publish and mail notice of the hearing by the Council
not less than 10 days prior to the time of the meeting as follows:
[Code 1975, § 28-8; Code 1992, § 24-8]
The City Council shall meet and hear objections to a proposed
public improvement to the special assessment district and the special
assessment roll therefor at the time and place appointed or at an
adjourned meeting thereof and shall consider any objections thereto.
The Council may revise, correct or amend the plans, estimates of cost,
special assessment district and special assessment roll. If any changes
are made which result in additions to the special assessment district
or increases in the special assessment roll, a second hearing shall
be held with respect to the changes, and notice of such hearing shall
be given in the same manner as required for the first hearing.
[Code 1975, § 28-9; Code 1992, § 24-9]
After the hearing or second hearing if required, as provided for in § 40-8, the Council may, by resolution, determine to proceed with the public improvement, determine the necessity thereof and set forth the nature thereof, designate the limits of the special assessment district to be affected and describe the lands to be assessed, finally determine the part or proportion of the cost of the public improvement to be paid by the lands specially benefited thereby and the part or portion, if any, to be paid by the City at large for benefit to the City at large. The Council may also confirm the special assessment roll with such corrections as it may have made, if any, or may refer it back to the City Assessor for revision or may annul it or any proceedings in connection therewith. The City Clerk shall endorse the date of confirmation upon each special assessment roll. Such roll shall be, upon ratification and confirmation, final and conclusive.
[Code 1975, § 28-10; Code 1992, § 24-10]
If, at or prior to the hearing by the City Council, the owners
of more than 1/2 of the property to be assessed pursuant to this chapter
shall object in writing to the improvement, the assessment shall not
be made without an affirmative vote of five members of the Council.
[Code 1975, § 28-11; Code 1992, § 24-11]
(a)
All special assessments contained in any special assessment roll,
including any part thereof to be paid in installments, shall, from
the date of confirmation of such roll, constitute a lien upon the
respective lots or parcels of land assessed and until paid shall be
a charge against the respective owners of the several lots and parcels
of land and a debt to the City from the persons to whom they are assessed.
Such lien shall be of the same character and effect as the lien created
by the Charter for City taxes and shall include accrued interest and
fees. No judgment or decree nor act of the Council vacating a special
assessment shall destroy or impair the lien of the City upon the premises
assessed for such amount of the assessment as may be equitably charged
against the premises or as, by a regular mode of proceeding, might
be lawfully assessed thereon.
(b)
All special assessments shall become due upon confirmation of the
special assessment roll or in annual installments, not to exceed 20
in number, as the Council may determine at the time of confirmation.
If in annual installments, the Council may determine the first installment
to be due upon confirmation or upon any other date the Council may
prescribe and the subsequent installments annually thereafter. Deferred
installments shall bear interest at such rate as the Council may prescribe.
[Code 1975, § 28-12; Code 1992, § 24-12]
Whenever any special assessment roll shall be confirmed and
be payable, the Council shall direct the City Clerk to transmit the
assessment roll to the City Treasurer for collection. The City Treasurer
shall mail statements of the several assessments to the respective
owners of the several lots and parcels of land assessed, as indicated
by the records of the City Assessor, stating the amount of the assessment
and the manner in which it may be paid; provided, however, failure
to mail any such statement shall not invalidate the assessment or
entitle the owner to an extension of time within which to pay the
assessment. The whole or any part of such assessment may be paid in
full at any time after the date of confirmation of the special assessment
roll until such time as the Council shall prescribe, without interest
or penalty. Each special assessment shall be collected by the City
Treasurer with the same rights and remedies as provided in the Charter
for the collection of taxes, except as otherwise provided in this
chapter. All collection fees shall belong to the City and shall be
collectible in the same manner as the collection fee for City taxes.
[Code 1975, § 28-13; Code 1992, § 24-13]
After the expiration of the period provided for in § 40-12 for payment without interest or fees, any installment may be discharged by paying the face amount thereof together with fees and interest thereon from the date of confirmation to the date of payment.
[Code 1975, § 28-14; Code 1992, § 24-14]
Should the assessments on any special assessment roll, including
the amount assessed to the City at large, prove insufficient for any
reason to pay the cost of the improvement for which they were made,
the Council may make additional pro rata assessments to supply the
deficiency against the City and the several lots and parcels of land
in the same ratio as the original assessments, but the total amount
assessed against any lot or parcel of land shall not exceed the value
of the benefits received from the improvement.
[Code 1975, § 28-15; Code 1992, § 24-15; 6-26-2017 by Ord. No. 17-005]
Pursuant to § C8-3 of the City Charter, the excess by which any special assessment proves larger than the actual cost of the improvement and expenses incidental thereto may be placed in the general fund of the City if such excess is 5% or less of the assessment. Should the assessment prove larger than necessary by more than 5%, the entire excess shall be refunded on a pro rata basis to the owners of the property assessed. Such refund shall be made by credit against future unpaid installments to the extent such installments then exist, and the balance of such refund shall be in cash. No refunds may be made which contravene the provisions of any outstanding evidence of indebtedness secured in whole or in part by such special assessment.
[Code 1975, § 28-16; Code 1992, § 24-16]
Should any lots or lands be divided after a special assessment
thereon has been confirmed and divided into installments, the City
Assessor shall apportion the uncollected amounts upon the several
lots and lands so divided and shall enter the several amounts as amendments
upon the special assessment roll. The City Treasurer shall, within
10 days after such apportionment, send notice of such action to the
persons concerned, at their last known address, by first class mail.
Such apportionment shall be final and conclusive on all parties unless
protest in writing is received by the City Treasurer within 20 days
of the mailing of such notice.
[Code 1975, § 28-17; Code 1992, § 24-17]
Whenever the Council deems any special assessment invalid or
defective or whenever a court adjudges an assessment to be illegal,
in whole or in part, the Council may cause a new assessment to be
levied for the same purpose, whether or not the improvement or any
part thereof has been completed, or any part of the special assessment
collected. All proceedings on such reassessment and for the collection
thereof shall be conducted in the same manner as provided for the
original assessment. If any portion of the original special assessment
is collected and not refunded, it shall be applied upon the reassessment,
and the reassessment shall, to that extent, be deemed satisfied. If
more than the amount reassessed is collected, the balance shall be
refunded to the person making such payment. If in any action it shall
appear that, by reason of any irregularities or informalities the
assessment has not been properly made against the person assessed
or upon the lot or premises sought to be charged, the court may nevertheless,
on satisfactory proof that expense has been incurred by the City which
is a proper charge against the person assessed or the lot or premises
in question, render judgment for the amount properly chargeable against
such person or upon such lot or premises.
[Code 1975, § 28-18; Code 1992, § 24-18]
When the sections of this chapter may prove to be insufficient
to carry into full effect the making of any improvement or the special
assessment therefor, the City Council shall provide any additional
steps or procedure required to effect the improvement by special assessment
in the resolution declaring the determination of the City Council
to make such improvement in the first instance.
[Code 1975, § 28-19; Code 1992, § 24-19]
(a)
When any expense shall be incurred by the City upon or in respect
to any separate or single lot, parcel of land or premises which, by
this Code, the Council is authorized to charge and collect as a single
lot special assessment against the lot, parcel of land or premises
and which is not of that class of special assessments required to
be made pro rata upon several lots or parcels of land in a special
assessment district, an account of the labor or services for which
such expense was incurred, verified by the officer or person performing
the labor or services or causing the labor or services to be done,
shall be reported to the City Council in a manner it prescribes. The
accounting reported to the Council shall include a description of
the lot or premises on or in respect to which the expense was incurred,
the name of the owner or person chargeable therewith, and the cost
of labor or services performed. The preceding sections of this chapter
with reference to pro rata special assessments generally and the proceedings
necessary to be had before making the improvement shall not apply
to single lot assessments contemplated in this section.
(b)
The City Council, after review of the single lot assessment account,
shall determine what amount or part of every such reported expense
shall be charged, and the premises upon which the expense shall be
levied as a single lot special assessment. As often as the City Council
may deem it expedient, it shall require all of the several amounts
so reported and determined and the several lots or premises chargeable
therewith respectively to be reported by the City Clerk to the City
Assessor, who shall spread such amounts against the real property
chargeable therewith on the next tax roll for the collection of general
City taxes. An owner or party in interest or his or her agent may
request a hearing before the City Council to protest the single lot
assessment or shall be permitted to file his or her appearance or
protest by letter, and his or her personal appearance shall not be
required. The hearing date shall be scheduled no later than 45 days
from the City Council action on the particular single lot assessment.
[Code 1975, § 28-20; Code 1992, § 24-20]
When any lot, building or structure, because of accumulation
of solid waste, the uncontrolled growing of weeds, age or dilapidation,
or because of any other condition or happening, becomes a public hazard
or nuisance which is detrimental to the health or safety of the inhabitants
of the City or of those residing or habitually going near such lot,
building or structure, the Council may order such hazard or nuisance
abated and the cost of such abatement assessed against the lot, premises
or description of real property upon which such hazard or nuisance
was located as a single lot assessment.
[7-23-1990 by Ord. No.
988; Code 1992, § 24-21]
(a)
The City may assess all or a part of the cost of operating parking improvements and any other public improvement assessment of the operating expenses of which are provided for by law. If such an assessment is made, the proceedings shall be as provided for assessment of the cost of acquiring a public improvement except as otherwise provided in this section. When the Council determines to assess the cost of operating a public improvement, it shall, by resolution, designate the improvement, the operating expenses of which are to be assessed, the district against which the improvements shall be assessed and shall direct the City Manager to prepare a proposed budget for operation of the improvement during the first fiscal year for which operating expenses are to be specially assessed. Upon receipt of the proposed budget, the Council shall direct the Assessor to prepare an assessment roll assessing the cost of operating to the proposed district for that fiscal year. The Assessor shall file the assessment roll with the Council when it has been completed, and the Council shall then call a hearing on the necessity for assessing operating expenses, the boundaries of the proposed district, the budget for the first fiscal year and the proposed assessment roll. Notice of the hearing shall be given in the manner provided in § 40-7. Following the hearing, the Council shall, by resolution, determine whether to proceed with the assessment of the operating expenses, finally designate the district for the assessment and may affirm or modify the proposed assessment roll or return it to the Assessor for revision.
(b)
The assessments made pursuant to this section shall be due and payable
at the same time as City taxes unless otherwise ordered by the Council
and shall bear the same interest and penalties as City taxes unless
otherwise ordered by the Council.
(c)
After the initial establishment of a district for assessing the operating
expenses of a public improvement, prior to the commencement of subsequent
fiscal years, the City Manager shall prepare a budget for operation
of the improvement and present it to the City Council. The Council
shall direct the Assessor to prepare an assessment roll and upon receipt
of the assessment roll shall conduct a public hearing on the budget
and the assessment roll for the then ensuing fiscal year. The hearing
shall be conducted in the same manner as the original hearing on assessment
of the operating costs, and the assessment roll shall be confirmed
and collected in the same manner.
