The Council shall have power to determine that the whole or
any part of the cost of a public improvement shall be defrayed by
special assessments upon the property especially benefited. The cost
of surveys and plans for a public improvement and all expenses incident
to the proceedings for the making of such improvement and the special
assessments therefor, and for the issuance of bonds in anticipation
of such special assessments, whether such work be performed by City
personnel or others, shall be deemed to be a part of the cost of the
improvement. The cost of any improvement shall also include the cost
of acquiring any lands necessary therefor.
When the Council shall propose to make any public improvement,
any part of the cost of which is to be defrayed by special assessment,
it shall cause to be prepared plans showing the improvement and the
location thereof and an estimate of the cost thereof. Upon receipt
of such plans and estimate, the Council shall order the same to be
filed with the City Clerk, and if it shall desire to proceed with
the improvement, it shall, by resolution, declare its intention to
make such public improvement and shall designate the special assessment
district and what part or proportion of the cost of said improvement
shall be made by special assessment against the lots and parcels of
land in said special assessment district, and what part, if any, shall
be paid from the general funds of the City. The following procedure
shall govern:
A.
The Council, in order to ascertain whether or not a reasonable number
of property owners to be assessed desires a public improvement to
be made under the provisions of this chapter, may request that a petition
therefor be presented to it, but in the event a petition be so filed,
it shall be advisory only and shall not be jurisdictional.
B.
The Council shall also fix a time and place when it will meet and
hear any objections to such improvement and to the special assessment
district and shall cause notice of such hearing to be given by publication
thereof twice prior to such hearing in a newspaper circulating in
the City, the first publication to be at least 15 days prior to the
time of such hearing, and also by mailing such notice to each owner
of or party in interest in property to be assessed whose name appears
upon the last local tax assessment records, by first class mail addressed
to such owner or party at the address shown on the tax records, at
least 15 days before the date of such hearing.
C.
The "last local tax assessment records" means the last assessment
roll for ad valorem tax purposes which has been reviewed by the City
Board of Review, as supplemented by any subsequent changes in the
names or the addresses of such owners or parties listed thereon. Such
notice shall state that the plans and estimate are on file with the
City Clerk and shall contain a description of the proposed assessment
district.
D.
At the time of such hearing, the Council shall hear any objections
to such improvement and to the special assessment district and may
revise, correct, amend or change the plans, estimate and/or district.
No property shall be added to the district until such notice be given
as above provided or by personal service upon the owners thereof and
a hearing afforded such owners.
E.
After such hearing, the Council shall notify property owners in such
district, according to the procedure in Subsection B, of action taken
subsequent to the hearing and shall provide 15 days from receipt of
such notice for the filing of written objections. No vote on a resolution
approving plans for the special assessment district shall be taken
prior to the conclusion of the fifteen-day period.
After the hearing provided for in the preceding section, if
the Council desires to proceed with such improvements, it shall, by
resolution, determine to make such improvement and shall approve said
plans and estimate, as originally presented or as revised, corrected,
amended or changed. If at, or prior to, final confirmation of any
special assessment, more than 50% of the owners of privately owned
real property to be assessed for any improvement shall object, in
writing, to the proposed improvement, the improvement shall not be
made by proceedings authorized by this chapter without a 5/7 vote
of the members of the Council. The Council shall also direct the City
Assessor to make a special assessment roll in which shall be entered
and described all the lots and parcels of land to be assessed, with
the names of the respective owners thereof, if known, and the amount
to be assessed against each such lot or parcel of land, which amount
shall be such relative portion of the whole sum to be levied against
all the lots and parcels of land in the special assessment district
as the benefit to such lot or parcel of land bears to the total benefits
to all lots and parcels of land in the special assessment district.
There shall also be entered upon said roll the amount which has been
assessed to the City-at-large. When the City Assessor shall have completed
the assessment roll, he shall affix thereto a certificate stating
that it was made pursuant to a resolution of the Council of said City
adopted on a specified date, and that in making such assessment roll
he has, according to his best judgment, conformed in all respects
to the directions contained in such resolution and to the Charter
of the City.
When any special assessment roll shall be reported by the Assessor
to the Council, the same shall be filed in the office of the Clerk.
Before confirming such assessment roll, the Council shall appoint
a time and place when it will meet and review the same and hear any
objections thereto. The Council shall cause notice of such hearing
and the filing of such assessment roll to be published twice prior
to such hearing in a newspaper circulating in the City. The first
publication shall be at least 15 days before such hearing and by mailing
a notice of the hearing and an estimated assessment to each owner
of or party at the address shown on the tax records at least 15 days
before the date of such hearing. The "last local tax assessment records"
means the last assessment roll for ad valorem tax purposes which has
been reviewed by the local Board of Review, as supplemented by any
subsequent changes in the names or the addresses of such owners or
parties listed thereon. Any person objecting to the assessment roll
shall file his objections thereto in writing with the Clerk before
the close of such hearing or within such further time as the Council
may grant. After such hearing, the Council may, by resolution, confirm
such special assessment roll as reported to it by the Assessor or
may correct the same as to any matter appearing therein and confirm
it as so corrected or may refer it back to the Assessor for revision
or may annul it and direct a new roll to be made. When a special assessment
roll shall be confirmed, the Clerk shall endorse thereon the date
of the confirmation. After such confirmation, the special assessment
roll and all assessments therein shall be final and conclusive.
Special assessments shall be payable in one installment or in
such number of approximately equal annual installments as the Council
may determine. The amount of each installment (if more than one) need
not be extended upon the special assessment until after confirmation.
The first installment of a special assessment shall be due on or before
such time after confirmation as the Council shall fix, and the several
subsequent installments shall be due at intervals of 12 months from
the due date of the date of the first installment or from such other
date as the Council shall fix. All unpaid installments, prior to their
transfer to the City tax roll, shall bear interest, payable annually,
at a rate to be fixed by the Council not in excess of the maximum
rate established by the law of the State of Michigan, such interest
to commence at such time as shall be fixed by the Council. The whole
assessment against any parcel of land may be paid to the City Treasurer
at any time in full with interest and penalties accrued to the date
of the payment of the next installment. If any installment of a special
assessment is not paid when due, then the same shall be deemed to
be delinquent and there shall be collected thereon, in addition to
interest as above provided, a penalty at a rate of 1/2 of 1% for each
month or fraction thereof that the same remains unpaid before being
reported to the Council for reassessment upon the City tax roll. The
City's portion of the cost of any improvement may be divided
into installments the same as the assessment against lands in the
district, and in such case, the provisions of this chapter relative
to such installments shall apply to the City installments insofar
as they are applicable.
All special assessments contained in any special assessment
roll, including any part thereof deferred as to payment, shall, from
the date of the confirmation of such roll, constitute a lien upon
the respective lots or parcels of land assessed and until paid shall
be a charge against the respective owners of the several lots and
parcels of land. Such lien shall be of the same character and effect
as the lien created for City taxes and shall include accrued interest
and penalties. No judgment or decree, nor any act of the Council vacating
a special assessment, shall destroy or impair the lien of the City
upon the premises assessed for such amount of the assessment as may
be equitably charged against the same or as by a regular mode of proceeding
might be lawfully assessed thereon.
A.
When any special assessment shall be confirmed, the Council shall
direct the assessments so made in the special assessment roll to be
collected. The City Clerk shall thereupon deliver to the City Treasurer
said special assessment roll to which he/she shall attach his warrant
commanding the City Treasurer to collect from each of the persons
assessed in said roll the amount of money assessed to and set opposite
his name therein. In case any such person shall neglect or refuse
to pay his assessment, or any part thereof, upon demand after the
same has become due, the City Treasurer shall levy and collect the
same by distress and sale of the goods and chattels of such person.
Said warrant shall further require the City Treasurer, on the first
day of May following the date when any such assessments, or any part
thereof, have become due, to submit to the Council a sworn statement
setting forth the names of the persons delinquent, if known, description
of the lots and parcels of land upon which there are delinquent assessments
and the amount of such delinquency, including accrued interest and
penalties computed to May 1 of such year.
B.
Upon receiving such special assessment roll and warrant, the Treasurer
shall proceed to collect the several amounts assessed therein. If
any person shall neglect or refuse to pay his assessment upon demand,
the Treasurer shall seize and levy upon any personal property belonging
to such person, found within the City or elsewhere within the State
of Michigan, and sell the same at public auction. The Treasurer shall
first give six days' notice of the time and place of such sale
by posting each notice in three of the most public places in the City
or Township where such property may be found. The proceeds of such
sale, or so much thereof as may be necessary for that purpose, shall
be applied to the payment of the assessment and the cost and expenses
of such seizure and sale, and the surplus shall be paid to the person
entitled thereto.
A.
In case the Treasurer, pursuant to the provisions of § C-11.7,
shall report as delinquent any assessment or part thereof, the Council
shall certify the same to the Assessor. He shall reassess on the next
annual City tax roll, in a column headed special assessments, the
sum so delinquent with interest and penalty to May 1 of such year
and an additional penalty of 5% of such total amount. When so reassessed
upon said tax roll, the sum shall be collected in all respects as
provided for the collection of City taxes except from and after the
31st day of August of the year of such assessment and until March
1 of the following year. There shall then be added a penalty a 1%
for each month or fraction thereof that the same remains unpaid. Unpaid
special assessments reassessed upon a City tax roll shall be returned
to the County Treasurer for collection at the time and in the same
manner as City taxes.
B.
In addition to any other remedies and without impairing the lien
therefor, any delinquent special assessment, together with the interest
and penalties, may be collected in an action of assumpsit in the name
of the City against the person assessed in any court having jurisdiction
of the amount. If, in any such action, it shall appear that by reason
of any irregularities or informalities the assessment has not been
properly made against the defendant or upon the premises sought to
be charged, the court may, nevertheless, on satisfactory proof that
expense has been incurred by the City, which is a proper charge against
the defendant or the premises in question, render judgment for the
amount properly chargeable against such defendant or upon such premises.
Should any lot or parcel of land be divided after a special
assessment thereon has been confirmed and before collection thereof,
the Council may require the Assessor to apportion the uncollected
amounts upon the several parts of such lot or parcel of land. The
report of such apportionment, when confirmed, shall be conclusive
upon all parties, provided that before such confirmation, notice of
hearing shall be given to all the interested parties either by personal
service or by publication as above provided in case of an original
assessment roll.
Should the assessments in any special assessment roll prove
insufficient for any reason, including the noncollection thereof,
to pay for the improvement for which they were made or to pay the
principal and interest on the bonds issued in anticipation of the
collection of such assessments, then the Council shall make additional
pro rata assessments to supply the deficiency, but the total amount
assessed against any lot or parcel of land shall not exceed the value
of the benefits received from the improvements.
Should the amount collected on assessments prove larger than
necessary by 5% or less of the amount of the original roll, the Council
may place the excess in any of the funds of the City. If such excess
shall exceed such 5%, then the same shall be credited pro-rata on
the assessments against the several parcels of lands according to
the amounts thereof. Such credit as to each parcel shall be made upon
the unpaid installments in inverse numerical order, provided that
if as to any parcel there shall be no unpaid installments or if the
unpaid installments are less than the amount of the credit, then such
total or surplus amount of credit shall be applied toward the payment
of the next City tax levied against such property. If the City shall
have been assessed for any portion of the cost of the improvements,
then it shall be considered in the same category as the owner of private
lands and shall be entitled to its share of any such excess, except
that any amount due the City, which in case of private lands would
be applied to the payment of City taxes, shall be refunded to the
City in cash. No refunds or credits shall be made while any bonds
issued in anticipation of the collection of said assessments remain
outstanding.
Whenever any special assessment shall, in the opinion of the
Council, be invalid by reason of irregularity or informality in the
proceedings, or if any court of competent jurisdiction shall adjudge
such assessments to be illegal, the Council shall, whether the improvement
has been made or not, or whether any part of the assessment has been
paid or not, have power to cause a new assessment to be made for the
same purpose for which the former assessment was made. All proceedings
on such reassessment and for the collection thereof shall be conducted
in the same manner as provided for the original assessment, and whenever
the assessment or any part thereof levied upon any premises has been
so set aside, if the same has been paid and not refunded, the payment
so made shall be applied upon the reassessment, and the reassessment
shall to that extent be deemed satisfied.
When any expense shall have been incurred by the City upon or
in respect to any single premises, which expense is chargeable against
such premises and the owner thereof under the provisions of this Charter
or any ordinance of the City or law of the State of Michigan, and
is not of that class required to be prorated among the several lots
and parcels of land in a special assessment district, an amount of
the labor, material and service for which such expense was incurred,
with a description of the premises upon or in respect to which the
expense was incurred, and the name of the owner, if known, shall be
reported to the Treasurer, who shall immediately charge and bill the
owner, if known. The Treasurer, at the end of each quarter, shall
report to the Council all sums so owing to the City and which have
not been paid within 15 days after the mailing of the bill therefor.
The Council shall, at such times as it may deem advisable, direct
the Assessor to prepare a special assessment roll covering all such
charges reported to it, together with a penalty of 10%. Such roll
shall be filed with the Clerk, who shall present the same to the Council.
Thereafter the same proceedings shall be followed in respect to such
special assessment roll as are provided in § C-11.4 et seq.
of this chapter, and all the provisions of said sections with reference
to special assessments generally shall apply to special assessments
under this section, insofar as the same may be applicable.
In any case where the provisions of this chapter may prove to
be insufficient to carry into full effect the making of any special
assessment, the Council may, by ordinance, provide any additional
steps or procedure required to effect the improvement by special assessment.
No lands in a special assessment district which are benefited
by the improvement therein shall be exempt from assessment. If the
same are owned by a public or other corporation exempt by law from
the payment of special assessments, then the special assessment against
such lands, or the installments thereof, shall be paid by the City
as the same become due or may be paid in advance of their due dates.
