The City of Fruitland 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 construction or installation of public improvements and to
provide for the payment of all or any part of the cost of such public
improvements out of the proceeds of such special assessment. Public
improvements shall be constructed to include all those enumerated
in § FC16-1 of this Charter and any other or additional
public property rights, works or facilities acquired or constructed
by the city and devoted to public uses or purposes. The Council shall
determine whether a public improvement confers special benefits upon
property in a limited and determinable area less than the whole city;
and, if so, the Council further shall determine whether such public
improvement confers special benefits upon property immediately abutting
same or confers special benefits upon property in a special assessment
district in which the improvements are located. In making its determination,
the Council shall consider in nature, purpose, scope, duration, size, cost or estimated cost and location of the particular public improvement, and any other information the Council considers material to its decision, which shall be final; and prior to making its decision, the Council may hold a public hearing after such public notice as it deems appropriate. After the Council's determination the respective procedures for special assessments set forth in §§ FC15-2 and FC15-3 of this Charter shall be followed, except that for the purpose of relocating, opening, widening and closing of streets, alleys and public highways, the additional procedure set forth in §
FC16-1 is authorized and shall be followed if the Council expressly so elects.
Unless the Council directs that the procedure set forth in §
FC16-1 shall be followed, the procedure for special assessments shall be as follows whenever the Council shall have determined that a public improvement confers special benefits upon property immediately abutting same.
A. Apportionment of costs. The cost of the work being charged for shall
be assessed according to the front-foot rule of apportionment or some
other equitable basis determined by the Council.
B. Limitation on amount assessed. The amount assessed against any property
for any project or improvement shall not exceed the value of the benefits
accruing to the property.
C. Classes of property. When desirable, the affected property may be
divided into different classes to be charged different rates, but
the rate shall be uniform for each class. Special agreements for charges
in lieu of benefit assessments may be made with respect to properties
owned by other governmental bodies or agencies thereof.
D. Ratification of charges; hearing. Before any charge is levied, it
shall be ratified by the Council. The City Clerk shall cause notice
to be given stating the nature of the proposed project or improvement
and the place and time at which all persons interested, or their agents
or attorneys, may appear before the Council and be heard concerning
the proposed special assessment. Notice of each public hearing on
a proposed project or improvement shall be given by publication of
a public notice thereof at least once in a newspaper of general circulation
in the city. The notice shall describe the area affected, and the
notice shall appear at least ten (10) days before the date of said
hearing. Where the amount of the proposed assessment is dependent
upon size, front footage, class or other variable factor, a notice
shall be given by mail to the person to whom such property is assessed
for taxation, which notice shall state the size, front footage, class
or other factor which affects or determines the charge to such person
for his property, and the notice shall give the time and place of
the public hearing at which the person may be heard, and such notice
shall be mailed at least ten (10) days before the date of such public
hearing.
E. Appeal. Any person feeling aggrieved by the ratification of any special
assessment under the provisions of this section shall have the right
to appeal to the Circuit Court of the county in which said property
lies within ten (10) days after the final ratification of any assessment
by the Council. The Court shall not substitute its judgment for that
of the Council, but shall reverse the Council only when the decision
of the Council is clearly in error in matters of fact or has violated
the provisions of this Charter.
F. Lien for unpaid charges. All charges shall become liens on the property
from the date of ratification by the Council and shall be collected
as are other city taxes.
G. Payment in installments. Special assessments may be paid in annual
or more frequent installments over such period of time and in such
manner as the Council may decide, except that special assessments
imposed for the purpose of paying the principal and interest on a
bonded indebtedness of the city shall be payable over the entire period
during which any part of the bonded indebtedness is outstanding.
H. Billing and collection. All special assessments levied under this
section shall be billed and collected by the Department of Finance.
I. Areas benefited by extensions to public improvements. Areas benefited
by minor extensions to public improvements shall pay the same special
assessment rate from and after the completion of such extension as
the original area is currently paying, and such annual or other installments
shall continue for the remainder of the period during which such special
assessment charges are made in the original area. This assessment
shall be made whether all, part of the cost or none of the cost of
the extension shall be made at city expense.