[Ord. No. 002-1, § 2, 8-12-2002]
The following words, terms and phrases, when used in this chapter,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Includes, when referring to the cost of any improvement,
the cost of surveys, plans, land, rights-of-way, spreading of rolls,
notices, advertising, legal and financial advice, financing and construction
and all other costs incident to the making of such improvement, the
special assessment for such improvement and the financing thereof.
Means any public improvement, the whole or any part of the
cost of which is assessable against one or more lots or parcels of
land especially benefited thereby, in proportion to the benefit to
be derived from such improvement.
[Ord. No. 002-1, § 3, 8-12-2002]
The Village council is hereby empowered to enact the ordinance
from which this chapter is derived by all applicable statutes and
under its general powers to promote and protect the health, safety
and welfare of the residents of the Village.
[Ord. No. 002-1, § 4, 8-12-2002]
In order to ascertain whether or not a reasonable number of
property owners to be assessed desire any particular improvement to
be made, the Village council may request and receive a petition for
such improvement, or may receive such a petition voluntarily presented,
but in either event, such petition shall be advisory only and shall
not be jurisdictional, except in cases where such a petition is specifically
made jurisdictional by law. Such petition shall be submitted on forms
approved by the Village council. The Village shall not be required
to construct any improvement petitioned for, and the Village may proceed
to construct an improvement without a petition having been filed or
without 51% of the properties to be specially assessed having signed
a petition upon a finding by the Village council that the improvement
will promote or protect the health, safety and welfare of some of
the residents of the Village.
[Ord. No. 002-1, § 5, 8-12-2002]
The Village council may, by resolution, require the preparation
of such maps, diagrams or plans as will indicate the scope of any
improvement, any part of the cost of which is to be defrayed by special
assessment, and an estimate or tabulation of the cost thereof. Whenever
any land which should be included in the special assessment district
may not be assessable for any reason, a written agreement may be reached
providing for the payment of the owner's share of the cost of
the improvement. Whenever any property is acquired for the purpose
of any improvement, the cost of the acquisition and the proceedings
required to acquire such property may be added to the cost of such
improvement.
[Ord. No. 002-1, § 6, 8-12-2002]
The Village council may, by resolution:
(1)
Approve the maps, diagrams or plans and the estimate or tabulation
of costs; authorize or ratify the improvement;
(2)
Determine the estimated life of such improvement;
(3)
Determine what proportion of such costs shall be paid by special
assessment upon the property especially benefited and what part, if
any, shall be borne by the Village at large;
(4)
Determine the number of annual installments in which the assessments
may be paid;
(5)
Determine the interest to be charged;
(6)
Designate the district or land and premises upon which special assessments
shall be levied; and
(7)
Direct the Assessor to prepare a special assessment roll in accordance
with the Village council's determination.
[Ord. No. 002-1, § 7, 8-12-2002]
When directed by the Village council, the Village Assessor shall
prepare a special assessment roll, including all lots and parcels
of land within the special assessment district designated by the Village
council, and shall assess to each such lot or parcel of land such
relative portion of the whole sum to be levied against the special
assessment district as shall be proportionate to the benefit to such
lot or parcel of land resulting from the improvement. If, by mistake
or otherwise, any person shall be improperly designated as the owner
of any lot or parcel of land, or if it is assessed without the name
of the owner, or in the name of a person other than the owner, such
assessment shall not, for any such cause, be vitiated, but shall,
in all respects, be as valid upon and against such lot or parcel of
land and the true owner as though assessed in the name of the proper
owner.
[Ord. No. 002-1, § 8, 8-12-2002]
Notwithstanding any provision of this chapter, the Village council
may, in its sole discretion, delay the preparation of a special assessment
roll, together with its determination of the portion of costs to be
assessed, the number of installments and land included in the district,
until after the completion of the improvement, in which case, the
actual cost thereof shall be reported to the Village council and a
special assessment roll shall then be made, based upon such actual
cost pursuant to its determinations.
[Ord. No. 002-1, § 9, 8-12-2002]
All property adjoining or abutting on any street or alley through,
in or along which a main sewer or other improvement shall be built
or extended, shall be assessed for the cost of such improvement as
the Village council shall, by resolution, direct. Frontage for assessments
shall be computed along an assessment line parallel to the street
or alley right-of-way line. Such assessments or installments due shall
be paid in full before a permit shall be issued for connecting such
property with a main or lateral sewer, unless otherwise provided by
the Village council.
[Ord. No. 002-1, § 10, 8-12-2002]
All property adjoining or abutting on any graded, paved or otherwise
improved street or alley shall be assessed for the cost of such improvement,
as the Village council shall, by resolution, direct. Frontage for
assessments shall be computed along an assessment line parallel to
the street or alley right-of-way line.
[Ord. No. 002-1, § 11, 8-12-2002]
When the assessment roll is complete, the Assessor shall certify
to the Village council that the roll is true and accurate. Upon such
certification, the Assessor shall file a copy of the assessment roll
and certificate with the Village Clerk, and it shall be available
for public inspection.
[Ord. No. 002-1, § 12, 8-12-2002]
Upon receipt by the Village Clerk of an assessment roll and
certificate, the Village council shall fix a time and place when it
will meet and review such roll, and shall direct the Village Clerk
to give notice of such hearing. The notice shall specify the time
and place of the hearing, and the Village Clerk shall send such notice
by first class mail to each owner of property subject to assessment
in accordance with law.
[Ord. No. 002-1, § 13, 8-12-2002]
(a)
The hearing required by section 26-11 may be held at any regular, adjourned or special meeting of the Village council, and the hearing may be adjourned from time to time. At such hearing, all interested parties shall be given an opportunity to be heard in such manner as may be required by law.
(b)
At the hearing conducted under this section, the Village council
may review the special assessment roll and shall consider any objections
to such roll. The Village council may direct the Village Assessor
to correct any assessment or description of any lot or parcel of land,
or other errors appearing in such roll. Any changes made in such roll
shall be noted in the Village council's minutes. After such hearing
and review, the Village council may confirm, void or confirm as modified
the special assessment roll. If confirmed, the Village council shall
determine the due date thereof; the number, if any, of annual installments
in which it may be paid not exceeding 20; establish the rate of interest
chargeable on the unpaid balance from and after the due date; and
establish penalties for late payment. Where installment payments are
permitted, the Village council may establish a collection fee, not
exceeding 5% of the unpaid balance, to compensate for the accounting
services required. The Village Clerk shall endorse the date of confirmation
on each special assessment roll.
[Ord. No. 002-1, § 14, 8-12-2002]
All special assessments contained in any special assessment
roll shall, from the date of confirmation of such roll, constitute
a lien upon the respective lots or parcels of land assessed and, until
paid, shall be charged against the respective owners of such lots
and parcels. Such lien shall be of the same character and effect as
the lien created for Village taxes and shall include accrued interest,
collection fees, penalties and actual attorneys' fees, if any,
incurred in collection. No judgment or decree vacating a special assessment,
shall destroy or impair the lien of the Village upon the premises
assessed for such amount of the assessment.
[Ord. No. 002-1, § 15, 8-12-2002]
(a)
After confirmation, the special assessment roll shall be transmitted
by the Village Clerk to the treasurer for collection. The treasurer
shall divide the assessments into installments, when ordered by the
Village council, provided that, if such division operates to make
any installment less than $10, then the treasurer shall reduce the
number of installments so that each installment shall be above and
as near to $10 as possible. The treasurer shall mail statements of
the several assessments to the respective owners of the parcels of
land assessed, as indicated by the roll and the records of the treasurer,
stating the amount of the assessment and the manner in which it may
be paid; provided, however, that failure to mail any such statement
shall not invalidate the assessment, nor entitle the owner to an extension
of time within which to pay the assessment.
(b)
The treasurer shall be charged with collecting all special assessments.
After an assessment or any installment becomes delinquent, the treasurer
may add the entire assessment, with any interest, collection fee or
penalty, to the annual tax bill of the lot or premises involved.
(c)
In addition to any other remedies, and without impairing the lien
therefor, any delinquent special assessment, together with interest,
collection fees, penalties and actual attorneys' fees incurred,
may be collected in an action at law in a court having jurisdiction
thereof. 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 shall, upon a showing of proof that expense has been incurred
by the Village, 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.
[Ord. No. 002-1, § 16, 8-12-2002]
(a)
Should the assessments in any special assessment roll prove insufficient,
for any reason, to pay the assessed portion of the cost of the improvement,
the Village council may make additional or supplemental assessments
against the lots and parcels within the special assessment district
to supply the deficiency, or the Village council may determine that
such deficiency shall be paid in part by the Village.
(b)
Should the assessments levied prove to be more than necessary to
defray costs of the improvements, the Village council may, by resolution,
order the excess, if less than 5% of the total project costs, to be
transferred to the general fund, but if such amount is more than 5%
of the total project costs, the whole excess shall be refunded to
the then owners of the parcels assessed, as their names appear upon
the Village tax roll. The excess shall be determined within one year
following the completion of construction, and refunds shall first
be applied as payments upon unpaid installments in the inverse order
of the due dates thereof.
[Ord. No. 002-1, § 17, 8-12-2002]
Whenever any special assessment shall be invalid for any reason,
the Village council shall, whether the improvement has been made or
not, or whether any part of the assessment has been paid or not, have
the right to cause a new assessment to be made for the same purpose
for which the former assessment was made, and according to the provisions
set forth in this chapter.
[Ord. No. 002-1, § 18, 8-12-2002]
Should any parcels of land be divided or combined after a special
assessment on such parcels has been confirmed, and before the assessment
has been fully paid, the Assessor shall, as promptly as possible,
apportion the uncollected amounts upon the several descriptions divided
or combined, and report the apportionment to the Village council.
Such report, as an amendment of the original lien, when confirmed
by the Village council, shall be conclusive upon all parties and parcels,
and all assessments thereafter made upon such land shall be according
to such new description.
[Ord. No. 002-1, § 19, 8-12-2002]
When any expense shall have been incurred by the Village upon,
or in respect to, any single parcel in common ownership, which expense
may be, or is, chargeable against such parcel and the owner, and is
not of the class required to be prorated among several lots and parcels
of land in a special assessment district, an account of the costs
or the labor, material or services for which such expense was incurred,
verified by the Village Clerk, with a description of the lot and the
name of the owner, if known, shall be reported to the Village treasurer,
who shall charge and bill the owner, if known. Such bill shall be
sent by first class mail to the owner of the property to be assessed,
and such bill shall notify such owner of the time of the meeting of
the Village council, which shall not be sooner than 10 days after
such notice, when the Village council will meet for the purpose of
adopting a resolution continuing a special assessment upon such property
for such charges, unless the charges are paid prior to the date of
such meeting. Upon adoption of such resolution, the Village council
may establish a due date, authorize installment payments and establish
interest collection and penalties for late payment as provided for
in this chapter. After the adoption of such resolution, the treasurer
shall give notice of the amount so determined to the several persons
chargeable therewith. Such notice shall be sent by first class mail
to the last known addresses of such persons as shown on the assessment
roll of the Village, or by publication. Such notice shall state the
basis of the assessment and the amount thereof, and shall give a reasonable
time, not less than 15 days, within which payment shall be made to
the treasurer. In all cases where payment is not made within the time
set, the assessment shall become collectible as any special assessment.
The resolution referred to in this section shall be treated as the
confirmation of a special assessment roll.
