[HISTORY: Adopted by the Common Council of the City of Manawa as
indicated in article histories. Amendments noted where applicable.]
[Adopted 10-18-1993 as Title 3, Ch. 2 of the 1989
Code of Ordinances]
A.
The City of Manawa, by resolution of its Common Council,
may levy and collect special assessments upon property in a limited and determinable
area for special benefits conferred upon such property by any municipal work
or improvement and may provide for the payment of all or any part of the cost
of the work or improvement. In addition to other methods approved by law,
special assessments for any public work or improvement or any special charge
for current services may be levied in accordance with the provisions of this
chapter.
B.
The amount assessed against any property for any work
or improvement which does not represent an exercise of the police power shall
not exceed the value of the benefits accruing to the property therefrom, and
for those representing an exercise of the police power, the assessment shall
be upon a reasonable basis as determined by the Common Council.
C.
The favored procedure in the City for proceeding with
making specially assessable public improvements as generally set forth in
this chapter is not intended in any way to disregard or to bar proceeding
under other methods provided by law for making of public improvements and
for the levying of assessments therefor. Nor is this chapter intended to be
an exhaustive, detailed recodification of the state law under said statutory
section. Detailed requirements still require reference to said statutory section
and the subsections thereunder. The purpose hereof is to generally define
and establish local procedures.
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(State law reference: W.S.A. s. 66.62)
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A.
Public improvements carried out pursuant to W.S.A. s.
66.60 and this chapter shall be initiated by a preliminary resolution presented
to the Council by the Director of Public Works or Consulting City Engineer,
which resolution shall declare the Council's intention to exercise its
assessment powers for such municipal purpose(s); describe the same, the limits
of the proposed assessment district and the number of installments in which
the special assessment may be paid or that the number of installments will
be determined at a hearing thereon; and direct the Director of Public Works
or Consulting City Engineer to make a report thereon. After adoption of such
preliminary resolution by the Common Council, copies thereof shall be forwarded
by the City Clerk-Treasurer to the Director of Public Works or Consulting
City Engineer. The City Clerk-Treasurer shall forthwith, after adoption of
such preliminary resolution, obtain a list of the names and addresses of all
interested persons, if with reasonable diligence their names and addresses
may be obtained, and forward the same to the Director of Public Works and
Consulting City Engineer. Upon receipt of a copy of such preliminary resolution,
the Director of Public Works or Consulting City Engineer shall prepare the
report thereon.
B.
C.
A copy of the report, when completed, shall be filed
with the City Clerk-Treasurer for public inspection.
D.
When the Common Council determines by resolution that the hearing on the assessments shall be held subsequent to the completion of the work or improvement or rendering of the service, the report required by W.S.A. s. 66.60(3) and Subsections A and B above shall contain a statement of the final cost of the work, service or improvement in lieu of an estimate of the cost.
The cost of any work or improvement to be paid in whole or in part by
special assessment on property may include the direct and indirect cost thereof,
the damages occasioned thereby, the interest on bonds or notes issued in anticipation
of the collection of the assessments, a reasonable charge for the services
of the administrative staff of the City and the cost of any architectural,
engineering and legal services and any other item of direct or indirect cost
which may reasonably be attributed to the proposed work or improvement. The
amount to be assessed against all property for any such proposed work or improvement
shall be apportioned among the individual parcels in the manner designated
by the Common Council.
A.
If any property deemed benefited shall, by reason of
any provision of law, be exempt from assessment therefor, such assessment
shall be computed and shall be paid by the City.
B.
A parcel of land against which there has been levied
a special assessment for sanitary sewer or water main laid in one of the streets
upon which it abuts shall be entitled to such deduction or exemption as the
Common Council determines to be reasonable and just under the circumstances
of each case when a special assessment is levied for the sanitary sewer or
water main laid in the other street upon which such corner lot abuts. Under
any circumstances, the assessment will not be less than the long way of such
lot. The Common Council may allow a similar deduction or exemption from special
assessments levied for any other public improvement.
A.
Notice requirements. On the completion and filing of the report and final resolution with the City Clerk-Treasurer required in § 11-2C of this chapter, the City Clerk-Treasurer or Consulting City Engineer shall prepare a notice of hearing, which notice shall comply with W.S.A. s. 66.60(7) and state the nature of the proposed or approved work or improvement, the general boundary lines of the proposed assessment district and the place and time at which the report may be inspected. In publishing the notice of hearing, the City Clerk-Treasurer shall set the place and time at which all interested persons, their agents or attorneys may appear before the Common Council or committee thereof and be heard concerning the matters contained in the preliminary resolution and report. Such notice shall be signed by the City Clerk-Treasurer, who shall cause the same to be published at least once in the official newspaper and shall mail a copy of such notice at least 10 days before the hearing to every interested person whose post office address is known or can be ascertained with reasonable diligence. The hearing shall commence not less than 10 days and not more than 40 days after the publication or mailing of said notice.
B.
Waiver of notice; assessments under. The Council may,
without any notice of hearing, levy and assess the whole or any part of the
cost of any municipal work or improvement as a special assessment upon the
property specifically benefited thereby whenever notice and hearing thereon
is waived, in writing, by all the owners of property affected by such special
assessment. In such cases, the procedure shall be the same as hereinbefore
provided, except for the noticing and holding of a public hearing thereon.
A.
After the hearing, the Common Council may:
(1)
Approve, disapprove, modify or re-refer the report to
the Director of Public Works or Consulting City Engineer with such directions
as it deems necessary to change the plans and specifications so as to accomplish
a fair and equitable assessment.
(2)
Continue the public hearing, preliminarily approve plans
and specifications and, if the project requires advertising for bids, authorize
and direct the advertisement therefor with a date certain for consideration
and taking action thereon, inclusive of action on said report and action on
final resolution.
B.
If an assessment shall be made against any property and
an award of compensation or damage shall be made in favor of the property,
the Common Council shall assess only the difference between such assessment
of benefits and the award of compensation or damage.
C.
If the work or improvement has not been previously authorized
or approved, the Common Council shall approve the work or improvement and,
by resolution, direct that the same shall be done and paid for in accordance
with the report finally approved.
D.
If the work or improvement has been approved by the Common
Council or work has been commenced or completed prior to the filing of the
report or prior to the hearing, then the Common Council shall, by resolution,
confirm the report as made or modified and provide for payment in whole or
in part by assessment.
F.
After the publication of the final resolution, any work
or improvement provided for and not yet authorized shall be deemed fully authorized,
and all awards of compensation or damage and all assessments made shall be
deemed duly and properly made, subject to the right of appeal by W.S.A. s.
66.60(12) or any other applicable provision of law.
G.
As soon as the assessable cost of such work or improvement
is finalized, the City Clerk-Treasurer shall issue respective special assessment
certificates for each property affected specifying the manner in which payment
is to be made and shall send a copy of the respective assessment affecting
each property to each owner's post office address that is known or can
be obtained with reasonable diligence.
If more than a single improvement is undertaken, the Common Council
may combine the assessments as a single assessment on each property affected,
except that the property owner may object to any one or more of said improvements.
If, after completion or after the receipt of bids, the actual cost of any work or improvement is found to vary materially from the original estimate or the assessment is void or invalid for any reason or if the Common Council determines to reconsider an assessment, it is empowered, after giving notice as required in § 11-5, to amend, cancel or confirm any prior assessment, and notice of this amending, canceling or confirming shall be given by the Clerk-Treasurer as provided in § 11-6 of this chapter.
If the cost of the work or improvement is less than the assessment levied,
the Common Council, without notice or hearing, shall reduce each assessment
proportionately. If the assessment has been paid either in part or in full,
the City shall refund the property owner such overpayment.
A.
Any person against whose property a special assessment
is levied under this chapter may appeal therefrom in the manner prescribed
by W.S.A. s. 66.60(12), as amended, within 40 days of the date of the final
determination of the Common Council.
B.
Pursuant to W.S.A. s. 66.60(12)(f), it shall be a condition
to the maintenance of any appeal that any assessment appealed shall be paid
when due and payable, and upon default in payment any such appeal shall be
dismissed.
A.
Payment of special assessments.
(1)
Without interest. Upon receipt of a copy of a special
assessment certificate, any person may pay the same in full, without interest,
if paid to the City Clerk-Treasurer within the grace period therein allowed
and as allowed in the final resolution.
(2)
After grace period. If any special assessment, or any
part thereof, remains unpaid following the running of the grace period specified
for payment without interest, at the time of preparation of the first tax
roll thereafter, the same, together with interest computed thereon at the
interest rate established in said final resolution and in said certificates
computed from the date of levy (i.e., date of final resolution) or the finalizing
of assessable costs, whichever is later, shall be entered in such tax roll
in such manner as directed in said final resolution and certificate. Thereafter,
if the same shall be payable in installments, subsequent installments, together
with interest at said rate computed on the declining balance, shall be entered
in subsequent tax rolls until fully paid. This provision is in no way intended
to prohibit the prepayment of the balance owing at any time on principal,
together with interest to the date of payment only.
B.
Assessment a lien. Pursuant to W.S.A. s. 66.60(15), any
special assessment levied under this chapter shall be a lien on the property
against which it is levied on behalf of the City. The Common Council shall
provide for the collection of such assessments and may establish penalties
for payment after the due date. The Common Council shall provide that all
assessments not paid by the date specified shall be extended upon the tax
roll as a delinquent tax against the property, and all proceedings in relation
to the collection of such delinquent taxes shall apply to such assessment,
except as otherwise provided by statute.
A.
In addition to all other methods provided by law, special
charges for current services may be imposed by resolution by the Common Council
by allocating all or part of the cost of the property served. Such resolution
shall set forth the property location, the current service rendered by the
City and the special charge therefor or cost thereof. Such resolution for
special charges may include snow and ice removal, weed elimination, street
sprinkling, oiling or tarring, repair of sidewalks or curb and gutter, garbage
and refuse disposal, sewer and water service and tree care or removal. The
provision for notice of such charges shall be optional with the Common Council,
except that in the case of street, sidewalk, curb or gutter repair, a Class
1 notice shall be published in the official City newspaper at least 20 days
before the hearing or proceeding, and a copy of such notice shall be mailed
to every interested person whose post office address is known at least 10
days before the hearing or proceeding. Such notice shall specify that on a
certain date a hearing will be held by the Common Council as to whether the
service in question shall be performed.
B.
Special charges for current services shall not be payable in installments. If not paid within the period fixed by the Common Council in said resolution, such delinquent special charges, pursuant to § 11-11, shall become a lien on said property as of the date of such delinquency and shall automatically be extended upon the current or next tax roll as a delinquent tax against the property, as provided by W.S.A. s. 66.60(16), and all proceedings in relation to the collection, return and sale of property for delinquent real estate taxes shall apply to such special charge. Notice of special charges for current services need not be given except as required by W.S.A. s. 66.60(16), as amended.
A.
If any assessment or charge levied under this chapter
is invalid because such statutes are found to be unconstitutional, the Common
Council may thereafter reassess such assessment or charge pursuant to the
provisions of any applicable law.
C.
Notwithstanding any other provision of law, this chapter
or other ordinance or resolution, it is specifically intended and provided
by this chapter that the City may levy special assessments for work or improvement
against the property benefited either before or after the approval of the
work plans and specifications, contracting for the work or completing the
work or improvement.
[Adopted 1-3-2000]
Whenever the Assessor, in the performance of the Assessor's duties,
requests or obtains income and expense information pursuant to s. 70.47(7)(af)
W.S.A., or any successor statute thereto, then, such income and expense information
that is provided to the Assessor shall be held by the Assessor on a confidential
basis; except, however, that said information may be revealed to and used
by persons in the discharging of duties imposed by law; in the discharge of
duties imposed by office (including, but not limited to, use by the Assessor
in performance of official duties of the Assessor's office and use by
the Board of Review in performance of its official duties); or pursuant to
order of a court. Income and expense information provided to the Assessor
under s. 70.47(7)(af) W.S.A., unless a court determines that it is inaccurate,
is, per s. 70.47(7)(af) W.S.A., not subject to the right of inspection and
copying under s. 19.35(11) W.S.A.
