The town may 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
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, 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. Maximum. 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. 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. 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. Appeal. 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. Installments. 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 assessments are 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. Billing. All special assessments shall be billed and collected by
the Clerk-Treasurer.