[Amended by Res. No. 1997-3R]
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, other public improvements
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
assessment 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. Cost. The cost of the project being charged for shall
be assessed according to the front-foot rule of apportionment or some
other equitable basis determined by the Council.
B. Assessment. The amount assessed against any property
for any project or improvement shall not exceed the value of the benefits
accruing to the property therefrom, nor shall any special assessment
be levied which shall cause the total amount of special assessments
levied by the Town and outstanding against any property at any time,
exclusive of delinquent installments, to exceed 25% of the assessed
value of the property after giving effect to the benefit accruing
thereto from the project or improvement for which assessed.
C. Classes of property. 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. Levy; notice. All special assessment charges shall
be levied by the Council by ordinance. Before levying any special
assessment charges, the 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 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 after the Clerk-Treasurer shall
have completed publication and service of notice as provided in this
section. Following the hearing, the Council, in its discretion, may
vote to proceed with the project and may levy the special assessment.
E. 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 for the
county within 10 days after the levying of any assessment by the Council.
F. Payment. Special assessments may be made payable in
annual or more frequent installments over such period of time, not
to exceed 10 years, and in such manner as the Council may determine.
The 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 Council.
G. Due date. All special assessment installments shall
be overdue six months after the date on which they became 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. Collection. All special assessments shall be billed
and collected by the Clerk-Treasurer.