The Council shall have the power to determine the necessity
of any local or public improvement with or without a petition therefor
and to determine that the whole or any part of the expense thereof
shall be defrayed by special assessment upon the property especially
benefited, provided that all special assessments levied shall be in
proportion to the benefits derived from the improvement.
The Council shall prescribe by ordinance the complete special
assessment procedure concerning the initiation of projects, plans
and specifications, estimates of costs, notice of hearings, making
and confirming assessment rolls, and the correction of errors therein,
collection of special assessments, and any other matters concerning
the making of improvement by the special assessment method, subject
to the provisions of this chapter.
If, at or prior to final confirmation of any special assessment,
more than 50% of the number of owners of privately owned real property
to be assessed for any improvement, or in case of paving or similar
improvements more than 50% of the number of owners of frontage to
be assessed for any such improvement, shall object in writing to the
proposed improvement, the improvement shall not be made by proceedings
authorized by this chapter without a four-fifths vote of the members
of the Council, provided that this section shall not apply to sidewalk
construction.
Except and unless notice is given to the Council in writing
of an intention to contest or enjoin the collection of any special
assessment for the construction of any pavement, sewer, or other public
improvement, the construction of any sidewalk, or the removal or abatement
of any public hazard or nuisance, within 10 days after the date of
the meeting of the Council at which it is finally determined to proceed
with the making of the improvement in question, which notice shall
state the grounds on which the proceedings are to be contested, no
suit or action of any kind shall be instituted or maintained for the
purpose of contesting or enjoining the collection of such special
assessments; and regardless of whether or not any public improvement
is completed in any special district, no owner of real property located
in such district shall be entitled to commence any suit or action
for the purpose of contesting or enjoining the collection of any such
special assessments after he has received the benefits from the substantial
completion of that portion of such public improvement for which he
is assessed.
Whenever the Council shall deem any special assessment invalid
or defective for any reason whatever, or if any court of competent
jurisdiction shall have adjudged such assessment to be illegal for
any reason whatever, in whole or in part, the Council shall have power
to cause a new assessment to be made for the same purpose for which
the former assessment was made, whether the improvement or any part
thereof has been completed or not, and whether any part of the assessment
has been collected or not. All proceedings on such reassessment and
for the collection thereof shall be made in the same manner as provided
for in an original assessment. If any portion of the original assessment
shall have been collected and not refunded, it shall be applied upon
the reassessment and the reassessment shall to that extent be deemed
satisfied. If more than the amount reassessed shall have been collected,
the balance shall be refunded to the persons making such payments.
Special assessments and all interest and charges thereon, from
the date of confirmation of the roll, shall be and remain a lien upon
the property assessed of the same character and effect as the lien
created by general law for State and County taxes, and by this Charter
for City taxes, until paid. From such date and after confirmation
as shall be fixed by the Council, the same collection fees shall be
collected on delinquent special assessments and upon delinquent installments
of such special assessments beginning on the following October first
of each year, as are provided by this Charter to be collected on delinquent
City taxes. Such delinquent special assessments shall be subject to
the same penalties, and the lands upon which the same are a lien shall
be subject to sale therefor, the same as are delinquent City taxes
and the lands upon which they constitute a lien.
No judgment or decree, or any act of the Council vacating a
special assessment shall destroy or impair the lien of the City upon
the premises assessed, for such amount of the assessment as may be
equitably charged against the same, or as by a regular vote or proceeding
might have been lawfully assessed thereon.
