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
mains, 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 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.
The procedure for special assessments, wherever
authorized in this Charter, shall be as follows:
A.Â
Cost assessed. The cost of the project being charged
for shall be assessed according to the abutting-foot rule of apportionment
or some other equitable basis determined by the Town Council.
B.Â
Maximum assessment. The amount assessed against any
property for any project or improvement shall not exceed the value
of the benefits accruing to the property.
C.Â
Uniformity. 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.Â
Levy; procedure. All special assessment charges shall
be levied by the Town Council by ordinance. Before levying any special
assessment charges, the Town Council shall hold a public hearing.
The Clerk-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 Town 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 10 and not more than 30 days alter the Clerk-Treasurer
shall have completed publication and service of notice as provided
in this section. Following the hearing, the Town Council in its discretion,
may vote to proceed with the project and may levy the special assessment.
E.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 of the
county within 10 days after the levying of any assessment by the Town
Council.
F.Â
Payment. Special assessments may be made payable in
annual or more frequent installments over such period of time, not
to exceed 40 years, and in such manner as the Town Council may determine.
The Town 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 Town Council.
G.Â
Overdue. All special assessment installments shall
be overdue six months after the date on which they become 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.
H.Â
Collection. All special assessments shall be billed
and collected by the Clerk-Treasurer.
