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 main, stormwater sewers,
curbs, and gutters 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 assessments 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, and 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:
(1) 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.
(2) 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 twenty-five per centum
(25%) of the assessed value of the property after giving effect to
the benefit accruing thereto from the project or improvement for which
assessed.
(3) Classes.—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.
(4) Special charges.—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 ten (10) and not more than thirty (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.
[Amended 7-1-2013 by Res.
No. 2013-04]
(5) 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 Kent County within
ten (10) days after the levying of any assessment by the Council.
(6) Payments.—Special assessments may be made payable in annual
or more frequent installments over such period of time, not to exceed
ten (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.
(7) When due.—All special assessment installments shall be overdue
six (6) 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.
(8) Billings.—All special assessments shall be billed and collected
by the Clerk-Treasurer.