[1959 Code, sec. 423. 1951, ch. 534, sec.
141] [Amended 9-10-1962 by Res. No. 12[1]]
The City of Salisbury 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 construed to include all those enumerated in § SC15-1 of this Charter and any other or additional public property, rights, works or facilities acquired or constructed by the city for 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 improvement is located. In making its determination, the Council shall consider the 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 §§ SC14-2 and SC14-3 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 § SC15-1 is authorized and shall be followed if the Council expressly so elects.
[1959 Code, sec. 424. 1951, ch. 534, sec.
142] [Amended 9-10-1962 by Res. No. 12[1]]
Unless the Council directs that the procedure set forth in § SC15-1 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 therefrom, nor
shall any special assessment be levied which shall cause the total
amount of special assessments levied by the city and outstanding against
any property at any time, exclusive of delinquent installments, to
exceed twenty-five percent (25%) of the fair cash market 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.
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. Such notice shall
be given by sending a copy thereof by mail to the owner of record
of each parcel of property 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 city. The City Clerk 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 ten (10) and not more than thirty (30)
days after the City Clerk shall have completed publication and service
of notice as provided in this section.
E.
Appeal. Any interested 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 for
Wicomico County within ten (10) days after the final ratification
of any assessment by the Council.
F.
Lien for unpaid charges. All charges remaining unpaid
after a reasonable period, to be determined by the Council, shall
become liens on the property and shall be collectible as are other
city taxes.
G.
Payment in installments. Special assessments may be
made payable in annual or more frequent installments over such period
of time and in such manner as the Council may decide.
H.
Billing and collection. All special assessments levied
under this section shall be billed and collected by the Department
of Finance.
[1959 Code, sec. 425] [Amended 7-28-1958 by Ord. No.
777; 9-10-1962 by Res. No. 12[1] as sec. 142A; 4-26-1965 by Res. No. 53[2]]
A.
Districts. The city shall have the power to establish special assessment districts in limited and determinable areas for the purpose of financing the cost of acquisition and development of public improvements located in such areas, and the following procedure shall be followed whenever the Council shall have determined that a public improvement confers special benefits upon such a district, unless the Council directs that the procedure set forth in § SC15-1 shall be followed.
B.
Taxes. The city shall have the power to levy ad valorem
taxes on real and tangible property situated in any such special assessment
district per one hundred dollars ($100.) of assessed valuation at
an annual rate sufficient for the purpose of defraying part or all
of the cost of acquisition and development of public improvements
located within the limits of such special assessment district. The
city may exempt from the levy of the special tax hereby authorized,
the following classes of properties:
C.
Notice. The boundaries of all such special assessment
districts shall be established by ordinance. At least fifteen (15)
days' notice in one (1) or more newspapers published in Salisbury
shall be given before the final passage of any such ordinance. The
notice shall include a description of the boundaries of the special
assessment district proposed and shall fix the time and place for
a public hearing thereon.
D.
Tax collections. The special taxes hereinabove authorized
shall be levied and collected, have the same priority rights, bear
the same interest and penalties and in every respect be treated as
city taxes. Any levy made hereunder shall be considered as not being
for a general purpose of the city but as for the purpose of servicing
bonds of the city.
[2]
The preamble to Res. No. 53, adopted 4-26-1965,
was as follows:
"Whereas, under Section 142A of the City's
Charter relating to special assessment district for off-street parking
and other types of facilities in such areas of special benefit thereto
and tending to improve or stabilize the businesses and properties
located therein, the City's authority to levy special taxes in any
such special assessment district is limited to the annual rate of
sixty cents per one hundred dollars of assessed valuation for the
purpose of defraying part or all of the cost of acquisition and development
of said facilities; and
"Whereas, pursuant to such Charter authority,
the City has established one such district, Parking District No. 1,
which has been in operation for about five years and which contains
off-street parking facilities; and
"Whereas, it is proposed to extend the limits
of Parking District No. 1, and to create another parking district
in the downtown area East thereof; and
"Whereas, the City plans to add additional
facilities under this authority by acquisitions and developments in
connection with current Federal Urban Renewal programs; and
"Whereas, in the judgment of the Council,
the City's experience in the operation of Parking District No. 1 demonstrates
the necessity of increasing the maximum permissible annual tax rate
in such districts, in order that bonds serviced by district revenues,
including such special taxes, will be better secured and more readily
marketable, will bear lower rates of interest and can be paid off
in a shorter period of years, thereby reducing the costs to the districts
of such improvements."
