[Code 1968, § 3-101]
(a) 
A special assessment project may be commenced by resolution of the City Council on its own initiative, or by initiatory petitions signed by owners of not less than 65% of the frontage of property to be assessed for the projects; provided, however, that any petition bearing less than 65% of the assessable frontage shall not prevent the City Council from declaring any project a public necessity.
(b) 
Such initiatory petitions shall be signed by the property owners, and shall state the petitioner's address, lot number and name of the subdivision.
(c) 
The circulator of each petition shall verify that the signers of the petition are the owners of the property described on the petition, and that each signature on the petition is the genuine signature of each respective petitioner.
(d) 
Initiatory petitions shall be filed in the office of the City Clerk prior to February 1 of any calendar year in order to receive consideration on the construction program of that year. Petitions shall not be mandatory upon the City Council.
(e) 
All petitions shall be circulated and signed on printed forms furnished by the City Clerk.
(f) 
The City Clerk shall check all petitions to determine whether they conform to the requirements of this section and shall make such investigations as he and the City Council shall deem fit and shall report his findings to the City Council, which shall accept, defer or reject such petitions.
[Code 1968, § 3-102]
Upon the adoption of a resolution commencing a special assessment project or the acceptance of a special assessment project petition, the City Council shall, by resolution, refer such proposed improvements to the City Manager, directing him to prepare a report which shall include necessary and pertinent information in order to permit the City Council to ascertain the cost, extent and necessity of the proposed improvements, together with what proportion of the proposed improvements should be paid by special assessment upon the property especially benefited, and what proportion, if any, should be paid by the City at-large. The City Council shall not order the making of any special assessment improvement prior to the filing after a public hearing has been held for the hearing of objections to the making of such special assessment improvements.
[Code 1968, § 3-103]
After the City Manager has presented the report required in § 30-2 to the City Council, and the City Council has reviewed the report, a resolution may be passed determining the necessity of the improvement; setting forth the nature and expected life of such improvement; determining the benefits received by affected properties and what proportion, if any, shall be paid by the City at-large; designating the limits of the special assessment district to be affected; prescribing what proportion of such improvement shall be paid by special assessment upon the property especially benefited; designating whether it is to be assessed by frontage or other benefits; placing the complete information on file in the office of the City Clerk where it may be found for examination; and directing the City Clerk to give a notice of public hearing to the proposed improvement at which opportunity will be given interested persons to be heard. Such notice shall be made by one publication in a newspaper published or circulated within the City, and by first class mail to each owner of property or party in interest in the special assessment district, according to the current assessment roll of the City, at least seven days prior to the holding of the hearing and designating the time and place of such hearing. The hearing may be held at any regular, adjourned or special meeting of the City Council. No such hearing shall be required, or notice of such hearing given, if a petition for such improvements is signed by all of the property owners to be assessed for the improvement.
[Code 1968, § 3-104]
At the public hearing on the proposed improvement, all persons interested shall be given an opportunity to be heard, after which the City Council may proceed in such a manner as they shall deem to be in the best interests of the City as a whole. If after such hearing the City Council determines to proceed with the special assessment project, a resolution shall be passed ordering the proposed improvement, directing the City Manager to proceed with the work and directing the assessor to prepare a special assessment roll for such improvement. Unless the City has available in a revolving fund, or otherwise, the moneys required for defraying the cost of a public improvement, or at least that part which will accrue before the special assessments therefor will be paid or moneys available from the sale of bonds issued in anticipation of the collection of such special assessments, no contract or expenditure, except for the cost of necessary legal procedures and engineering plans and estimates, shall be made for the improvement until the special assessment roll to defray costs of such improvement has been confirmed.
[Code 1968, § 3-105]
If, at or prior to the adoption of the resolution required by § 30-4, written objections to such improvement have been filed by the owners of property in the special assessment district, which according to estimates will be required to bear more than 50% of the cost of such improvement, or by a majority of the owners of property to be assessed, no resolution to proceed with the improvement shall be adopted, except by the affirmative vote of five or more members of the City Council.
[Code 1968, § 3-106]
Whenever property is acquired by condemnation, or otherwise, for the purpose of public improvement, the cost of such acquisition, exclusive of that part of such cost representing damages for or injury to improvements to such property and the cost of the proceedings to acquire such property may be added to the cost of such improvement.
[Code 1968, § 3-107]
No substantial deviation from the plans and specifications for any public improvement, as adopted by the City Council or included in the contract therefor, shall be permitted by any officer or employee of the City without authority of the City Council by resolution. A copy of the resolution authorizing such changes or deviation shall be certified by the City Clerk and attached to the approved plans and specifications or the contract on file in the office of the City Clerk.
[Code 1968, § 3-108]
The assessor shall make a special assessment roll of all lots or parcels of land within the special assessment district benefited by the proposed improvement, as finally determined by the City Council, and assess to each lot or parcel of land the amount benefited by such improvement. The amount spread in each case shall be based upon the estimated cost of the project or the actual final cost as reported to and approved by the City Council.
[Code 1968, § 3-109]
Special assessments shall be based upon or in proportion to the benefits derived or to be derived, as determined by the City Council. The assessment for sanitary sewers or water mains may be made on a benefit basis by dividing the cost into the number of lots to be served or benefited by the improvement. Multiple use or potential multiple use of property may be assigned multiple units of cost in proportion to such use. Any part of the cost of sewer or water mains not chargeable as a benefit to the property served shall be assessed to the City.
[Code 1968, § 3-110]
When the assessor shall have completed the assessment roll, he shall file it with the City Clerk for presentation to the City Council for review and certification. The City Council, by resolution, shall order the special assessment roll to be filed in the office of the City Clerk for public examination, and shall fix the time and place to review the roll and direct the City Clerk to give notice of a public hearing on such special assessment roll in the manner set forth in § 30-3 for giving notice of hearings on the necessity of public improvements. Such notice shall be made by one publication at least seven days prior to the holding of the hearing. The hearing may be held at any regular, adjourned or special meeting of the City Council.
[Code 1968, § 3-111]
The City Council shall review the special assessment roll and consider all objections to the roll. The City Council may correct or amend the assessment roll as to any assessment or description of property or any other matters appearing in such roll. The City Council may reject such assessment roll and the same proceedings shall be had in making a new roll as in the making of an original roll. If, after hearing all objections, the City Council determines that assessments are in proportion to benefits derived or to be derived, it shall pass a resolution reciting such determinations, confirming such roll and directing the assessor to attach his warrant to such roll authorizing and directing the treasurer to collect the various amounts on the roll in accordance with such resolution. Such assessment roll shall have the date of confirmation endorsed thereon by the City Clerk and shall be final and conclusive for the purpose of the improvement to which it pertains.
[Code 1968, § 3-112]
All special assessments shall be due and payable upon confirmation of the special assessment roll, except such installments as the City Council shall make payable at a future time under the provisions of this chapter. After the City Council has confirmed the special assessment roll, the treasurer shall notify by mail each property owner on the roll that the roll has been filed, stating the amount assessed. Failure to receive notice shall not invalidate any special assessment roll of the City, nor excuse the payment of interest and/or the collection of fees. Unless the City Council orders the first installment of a special assessment roll to be collected on the next tax roll of the City, each property owner shall have 30 days from the date of notification to pay the assessment in full, or any part thereof, in a sum of not less than the first installment thereof as set by the City Council, without interest or penalty. Following such thirty-day period, the property owner may pay all of his assessment at any time, but he shall be required to pay any interest on such assessment as fixed by the City Council. Installments of special assessments which are to be paid after the first installment may be ordered by the City Council to be spread upon the City tax roll for the year in which they became due and payable, in which case such installments shall be collected at the same time, in the same manner and subject to the same conditions as City taxes upon such roll.
[Code 1968, § 3-113]
Whenever a special assessment roll shall have been confirmed, and it is payable as provided in this chapter, the City Council shall direct the assessment made in such roll to be collected directly therefrom or from the general tax rolls, and the City Clerk shall attach his warrant to the roll, commanding the treasurer to collect the several amounts stated in such roll, and shall file the roll with the treasurer within five days after the roll has been confirmed by the City Council. Special assessments and all interest and charges on such special assessments from the date of confirmation of the roll shall be and remain a lien upon the property assessed of the same character and effect as the lien created by the general law for state and county taxes, and by the City Charter for City taxes, until such charges have been paid.
[Code 1968, § 3-114]
(a) 
Installments on a special assessment roll shall be collected in the following manner:
(1) 
When special assessments are not spread upon the City tax roll, the amount due on the first installment on a special assessment roll, if unpaid at the end of the thirty-day period, shall have a 10% collection fee added on the first installment only, and shall be spread upon the next tax roll for the collection of taxes in the City. When such amounts are spread upon the next tax roll, such special assessment shall be collected in like manner and subject to the same conditions as taxes spread on such roll.
(2) 
Remaining installments becoming due upon any special assessment roll may be spread and collected upon each subsequent City tax roll until all installments have been so spread, if the City Council shall order such action.
[Code 1968, § 3-115]
If it shall become necessary to abate a hazard or nuisance as described in Chapter IX (N) of the Charter, the City Council shall determine what amount, or part of each such expense, shall be charged, and the property upon which such amounts shall be levied as a special assessment. The City Council shall require determination of the charges and the lot or premises affected and cause the person chargeable to be notified by the City Clerk either by first class mail, or if either the owner or his address is unknown, by posting notice upon the premises affected. Such notice shall state the basis for the assessment, the cost thereof and shall give a reasonable time, which shall not be less than 30 days, in which payment of such amount shall be made. In all cases where payment is not made within the time limit, such failure to pay shall be reported by the City Clerk to the City Council, which shall direct the assessor to spread such amounts against the descriptions of property chargeable with such amounts on the next general tax roll for the collection of taxes in the City.
[Code 1968, § 3-116]
Where the provisions of this chapter may prove to be insufficient to carry into full effect the making of any special assessment, the City Council shall provide, in the resolution authorizing the improvement, the additional steps or procedures required.
[Code 1968, § 3-117]
Moneys raised by special assessment to pay the cost of any improvement shall be placed in a special fund to pay such cost or to repay the money borrowed for such assessment. Such fund may be an accounting entry in the bookkeeping or accounting system of the City, and need not be a separate bank account. Each special assessment account must be used only for the improvement project for which the assessment was levied.
[Code 1968, § 3-118]
Unless written notice of an intention to contest or enjoin the collection of any special assessment for the construction of any public improvement or the removal or abatement of any public hazard or nuisance is given to the City Council, within 30 days after the date of the resolution of the City Council confirming the assessment roll for an improvement, and unless such notice shall state the grounds on which the proceedings are to be contested, no suit or action of any kind shall be instituted or maintained for the purpose of contesting or enjoining the collection of such special assessment. Each suit or action to contest the collection of a special assessment shall be commenced within 90 days after confirmation of the special assessment roll therefor.
[Code 1968, § 3-119]
Whenever the City Council shall deem any special assessment invalid or defective for any reason, or if a court of competent jurisdiction shall have adjudged such assessment to be illegal for any reason, in whole or in part, the City Council shall have the power to cause a new assessment to be used for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection of such assessment shall be made in the same manner as provided for in the original assessment. If any portion of the original assessment shall have been 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 shall have been collected, the balance shall be refunded to the person making such payment.
[Code 1968, § 3-120]
The City Council may combine several districts into one project for the purpose of effecting savings in the cost of a special assessment.
[Code 1968, § 3-121]
Additional pro rata assessments may be made when a special assessment roll proves insufficient to pay for the improvement for which it was levied and the expenses incidental to such improvement, or to pay the principal and interest on bonds issued in anticipation of such assessment rolls, provided that any additional pro rata assessment shall not exceed 25% of the assessment as originally confirmed, unless a meeting of the City Council is held to renew such additional assessment, for which meeting notices shall be published as provided in the case of review of the original special assessment roll.
[Code 1968, § 3-122]
The provisions of Chapter IX of the Charter which are not set forth or made effective by this chapter are adopted and made a part of this chapter as though fully set forth in this section.