Prior to levying any special assessment, the Common Council
shall adopt a resolution stating its municipal purpose; and in the
case of a public work improvement, directing the Department of Public
Works to have a report prepared thereon; and in the case of special
assessment for services, directing the Mayor to have a report thereon.
The resolution shall also specify the portion of the cost so to be
assessed, the limits of the proposed area of assessment, the method
of spreading the assessment over the parcels of property within the
area and the number of installments in which the assessments may be
paid. The Common Council shall cause the resolution to be published
promptly.
The report of the Department of Public Works or, in the case
of a special assessment for services, the report of the Mayor shall
consist of a detailed estimate of the cost of the proposed work, service
or improvement, including all necessary surveys, plans, profiles and
specifications; estimates of the value of and proposed awards of compensation
for any land or other property proposed to be taken or damaged; the
assessment formula, whether ad valorem or specific; estimates of the
amount of assessment for the benefits to be levied against each parcel
of property affected; a statement showing the amount of any delinquent
taxes or assessments outstanding against each parcel and showing the
amount of special assessments levied but not yet delinquent outstanding
against each parcel; and a statement by the City Chamberlain or other
financial officer of the full value, as determined for the assessment
of taxes for the last preceding year of each parcel of property against
which any benefit is to be assessed. A copy of the report shall be
placed on file available for public inspection in the office of the
City Clerk.
The cost of any work, service or improvement to be paid in whole
or in part by assessments on property specially benefited may include
the direct cost thereof, the damages occasioned thereby, the interest
on bonds or notes issued in anticipation of the collection of 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 proposed work, service or improvement; and the amount to be
assessed against all property specially benefited by any such proposed
work, service or improvement shall be apportioned among the individual
parcels in proportion to their respective special benefits in the
manner designated by the Common Council in the preliminary resolution.
If any property deemed benefited shall by reason of any provision
of law be exempt from assessment, a proportionate share of the cost
shall be assessed against such property, and such assessment shall
be paid by the City.
Prior to the filing of its report with the Common Council, the
Department of Public Works, in the case of a public work improvement,
shall give notice to all affected property owners, as shown by the
local assessment roll, of its intent to consider such improvement
as set forth in the declaration of intention adopted by the Common
Council. Such notice shall contain the time and place at which a public
hearing will be held before the Board of Public Works to consider
such improvement. Said hearing shall be held not less than 15 days
nor more than 30 days after the mailing (first-class mail) or delivery.
After the preliminary hearing upon any proposed public works
improvement, the Board of Public Works shall send its report to the
Common Council as approved, together with any additional recommendations
or information it deems necessary to accomplish a fair and equitable
assessment of benefits, not inconsistent with the provisions of this
article.
Any report made to the Common Council by the Department of Public
Works or by the Mayor as above provided shall lie over until the next
regular meeting of the Common Council. Prior to taking any final action
on such report, the Common Council shall cause to be published in
the official newspapers of the City a notice of a public hearing to
be held before the Common Council to consider such proposed municipal
work, service or improvement. Thereafter, the Common Council may approve
the report as submitted, or refer it back to the originator for further
hearings, consideration and report. Upon such further referral, the
originator shall again submit its report to the Common Council which
shall proceed as in the case of an original report.
Whenever the Council determines to proceed with the work, service,
improvement or action described in any report of the Department of
Public Works or of the Mayor, as the case may be, it shall adopt a
resolution confirming such report and directing that such work, service,
improvement or action be carried out in accordance with its preliminary
resolution and the report as finally approved by the Common Council.
The adoption of such a resolution shall authorize any work, service,
improvement or action provided for therein and shall constitute a
levy of special assessments for benefits so provided. In addition,
if an assessment of benefits is made against any property and an award
of compensation or damages is made in favor of the same property,
such resolution shall stipulate that only the difference between such
assessment of benefits and the award of damages or compensation be
assessed against or stated in favor of the owner of any such property.
The amount of such levy shall be apportioned and assessed by the Chamberlain
or other financial officer of the City of Cortland against the respective
properties as authorized and shall be a lien against such property
from the date of the levy and shall be collected in the same manner
as other real estate assessments made for general purposes.