(a)
The town shall have the power to levy and collect taxes in the form
of special benefit assessments upon property in a limited and determinable
area for special benefits conferred upon such property by the installation
or construction of a storm water drainage system, 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 benefit assessments.
The cost of any such project 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 benefit 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.
(b)
Special benefit assessments shall be assessed according to the front
foot rule of apportionment or some other equitable basis determined
by resolution of the council.
(c)
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 of the assessed value
of the property after giving effect to the benefit accruing thereto
from the project or improvement for which assessed.
(d)
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.
(e)
Special benefit assessments may be made payable in a lump sum or
in annual or more frequent installments over such period of time,
not to exceed ten 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.
(Mont. Co. Code 1965, § 59-79.)
(a)
Before determining to proceed with any project to be paid for in
whole or in part by special benefit assessments, 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 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
as provided in section 83-87 of this Charter. 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 or not more than thirty 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
by ordinance authorize the carrying out of the project.
(b)
When the costs of the project are determined the council shall by
ordinance levy the special benefit assessments to be paid in connection
therewith.
(c)
All special benefit assessments shall be billed and collected by
the clerk-treasurer.
(d)
All special benefit assessment installments shall be overdue six
months after the date on which they become due and payable. All special
benefit 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.
(Mont. Co. Code 1965, § 59-80.)
