[HISTORY: Adopted by the City Council of the City of Lebanon 4-19-1989
by Ord. No. 56. Amendments noted where applicable.]
The Council is required by § C419:58 of the City Charter to prescribe by general ordinance the complete special assessment procedure. The purpose of this chapter is to comply with that requirement.
Whenever a special assessment is proposed to pay the expense, in whole or in part, of any public improvement pursuant to § C419:57 of the Charter, the procedure as set forth in this chapter shall be followed.
The City Council shall, by resolution, declare that the expense of a
specifically described public improvement shall be paid in whole or in part
by a special assessment upon the properties which receive special benefit.
The resolution shall direct the Manager to obtain the plans, specifications
and estimated costs of such public improvement for the purpose of scheduling
of a public hearing and acting thereon. The resolution shall also direct the
Manager to complete a special assessment roll containing all properties on
which the special assessment is to be levied.
Upon certification from the Manager to the Council that the plans, specifications,
estimate of costs and special assessment roll have been completed, the Council
shall schedule a public hearing upon the proposed special assessment.
Upon scheduling the public hearing for the proposed special assessment,
the Council shall cause notice to be served as follows: The notice shall be
set forth the day, date, time and place of the public hearing and shall contain
a description of the specific public improvement for which the special assessment
is proposed. The notice shall also state where, and during what hours, a copy
of the plans, specifications, estimates of costs and special assessment roll
may be reviewed and examined by any person. At least 10 clear days prior to
the public hearing, such notice shall be sent by certified mail to each property
owner on the special assessment roll and published in a daily newspaper of
general circulation in the city. For the purpose of this chapter, the term
"10 clear days" shall not include the day the notice is mailed and published
nor the day of the public hearing.
A.
At the public hearing before the Council, the Manager
or his/her designee shall present the plans, specifications and estimate of
costs of the specific public improvement, together with the list of properties
on the special assessment roll. A recommendation shall be made to the Council
as to the amount and terms of the special assessment and the basis for the
special assessment for the properties on the assessment roll. The Council
shall receive such information and comments from the public as it deems necessary
and appropriate.
B.
After the close of the public hearing, the Council shall,
by resolution, take appropriate action upon the requested special assessment,
including the estimated costs, the specific plans and specifications, the
property owners included on the special assessment roll and the amount and
allocation of the special assessment.
All special assessments made pursuant to this chapter shall create a
lien upon the properties listed on the special assessment roll in the same
manner and to the same extent as real estate taxes.
Special assessments made in accordance with this chapter shall be collected
by the Tax Collector in the same manner as real estate taxes pursuant to the
provisions of RSA Chapter 80. The Tax Collector shall have all the rights
and remedies and be subject to the liabilities provided in RSA Chapter 80
relative to the collection of real estate taxes. All liens for special assessments
made under this chapter shall be executed according to the provisions of RSA
80:85 - 80:86.
All persons owning land subject to a special assessment made pursuant
to this chapter shall be liable to pay the amount of the assessment to the
city in the same manner as real estate taxes.
The real estate of any person liable for a special assessment who does
not pay such assessment on or before December 1 shall be subject to the tax
lien procedure.
The City Council may abate any assessment upon receipt of an application
for abatement from the owner of the land subject to such assessment. The following
procedure shall apply to such abatement:
A.
The Mayor shall appoint a committee consisting of two
members of the Council, the City Manager and the Tax Assessor, who will review
the application for the abatement. The committee shall make a written report
to the Council, together with recommendations. If the payment of the special
assessment constitutes a financial hardship, the committee may consider establishing
an installment payment schedule so long as the lien for the special assessment
is not adversely affected.
B.
Any person aggrieved by a decision of the City Council
as to an application for an abatement may appeal to the Superior Court as
provided by law.
