(1) 
When the council has ascertained what it deems to be a fair, just, and proper assessment of benefits to the property it determines to be specially benefited, it may, after giving notice and holding a hearing on the proposed assessment, pass an ordinance specifying in detail such assessment, which ordinance may be passed at any time after the hearing hereinbefore specified.
(2) 
In order to avoid deficit assessments or rebates, or for any other reason deemed sufficient by the council, such ordinance specifying and levying assessments need not be passed until the work is completed and total costs determined.
(3) 
If the council deems it just and proper to increase the amount of any proposed assessment against any parcel of land embraced in the city engineer’s report, it shall fix a time for a further hearing with respect to such increase, cause the city finance director to send a notice by mail to each person who is the record owner of, or known by the city finance director to be interested in the property thus affected, stating what is proposed with respect to such property, and giving a date not less than 10 days thereafter for the further hearing. After such hearing, the council may pass an ordinance assessing such increase.
In assessing the cost of an improvement the council may:
(1) 
Use any just and reasonable method of determining the extent of any improvement district consistent with the benefits derived;
(2) 
Authorize payment by the city of all or any part of the cost of any such improvement; provided, that the method selected creates a reasonable relation between the benefits derived by the property specially assessed, and the benefits derived by the city as a whole; and
(3) 
Use any method of apportioning the sum to be assessed as is just and reasonable between the properties determined to be specially benefited.
When, in the opinion of the council, on account of topographical or physical layout, unusual or excessive public travel, or other character of work, or when the council otherwise believes the situation warrants it, it may pay what it deems a fair proportion of the cost of such improvement in relation to the benefits derived by the property directly benefited from general funds of the city, and the amount to be assessed to the property benefited shall be proportionately reduced. Nothing herein contained shall preclude the council from using other available means of financing improvements, including federal or state grants-in-aid, sewer service or other types of service charges, revenue bonds, general obligation bonds or other legal means of finance. In the event any of such other means of finance are used, the council may, in its discretion, levy special assessments under this chapter to cover any part of the costs of the improvement not covered by such means.
(1) 
The council, upon completion of any public improvement project undertaken under the provisions of sections 3.000 to 3.016, shall adopt a resolution directing the city finance director to enter in the docket of city liens a statement of the respective amounts assessed upon each particular lot or parcel of land, with the names of the record owners thereof.
(2) 
Upon such entry in the lien docket, the amount so entered shall be immediately due and payable and shall be a lien and charge upon the respective lots, tracts, and parcels of land against which the same are placed. Such liens shall be superior to all other liens, except as otherwise provided by law.
(3) 
Interest shall be charged at the rate which the city was required to pay on the immediately preceding Bancroft Bond Issue plus 1.5 percent on all amounts not paid within 30 days from the date of entry until the sale of Bancroft Bonds covering such assessment. The rate thereafter shall be at the rate set for the Bancroft Bonds covering such assessment plus 1.5 percent from the date of sale of such bonds until paid. If any bonded assessment installment has not been paid when due and remains unpaid at the time a second installment becomes due, then a late charge penalty of 10 percent of the delinquent installment shall be added to the installment and to the assessment.
(4) 
The city may proceed to foreclose as delinquent any such lien after the same shall have been entered in the lien docket, as provided for foreclosures of liens in ORS 223.505 to ORS 223.650.
(5) 
The city finance director shall be and hereby is designated as the officer of the city through whom the provisions of ORS 223.505 to 223.650 shall be carried into effect.
If the assessment is made before the total costs of the improvement are known, and it is found that the amount assessed is insufficient to defray the expense of the improvement, the council may by resolution declare such deficit and prepare a proposed deficit assessment. The finance director shall give notice thereof and of the hearing of objections thereto as described above with reference to the original report, and the council upon such hearing shall make a just and equitable deficit assessment. Such deficit assessment shall be consolidated with the assessment in the lien docket.
If, upon the completion of any public improvement project, it is found that any sum theretofore assessed therefor upon any property for the project is more than sufficient to pay the cost thereof, the council must ascertain and declare the same, and when so declared it must be entered in the docket of city liens as a credit upon the appropriate assessment. If any such assessment has been paid, the person who paid the same, or their legal representative, shall be entitled to the payment of any portion of the rebate credit which exceeds the assessment, by a warrant on the city treasurer.
No assessment made for a public improvement in accordance with the provisions of sections 3.050 to 3.074 shall be invalid by reason of failure to give in any report, in the proposed assessment, in the ordinance making the assessment, in the lien docket, or elsewhere in the proceedings, the name of the owner of any lot, tract, or parcel of land, or the name of any person having a lien upon or interest therein, or by a mistake in the name of any such person, or by the entry of a name other than the name of such owner or other person having a lien upon or interest than the name of such owner or other person having a lien upon or interest in such property, or by reason of any error, mistake, delay, omission, irregularity, or other act, jurisdictional or otherwise, in any of the proceedings or steps hereinbefore specified, unless it appears that reasonable notice has not been given of the hearing upon the proposed assessment or that the assessment as made, insofar as it affects the person complaining, is unfair and unjust. The council shall have power and authority to remedy and correct all such matters by suitable action and proceedings.
The provisions of ORS 223.205 to ORS 223.295, known as the “Bancroft Bonding Act,” together with amendments or future amendments thereof, are hereby adopted and made a part of sections 3.050 to 3.074 by reference.
Whenever property shall have been assessed in an entire tract and subsequently divided among diverse owners, any person, to clear a portion of the property from the lien of assessment, may make application to the council for a segregation of the assessment and for a determination of the amount due on the portion owned. The council shall thereupon cause an appraisal of the entire property as a whole, and also of the segregated portion, in detail by a suitable committee of the council. Upon the committee’s report to the council, if the council deems that such segregation can be made without prejudice to the city’s security, it may order the city treasurer to accept payment on the segregated portion and to discharge such portion from the lien of assessment. In the event the council shall determine that the city cannot without injury to is security permit such segregation, it shall require payment of the entire amount as a whole before any portion of the tract shall be discharged from the lien.
(1) 
When it appears that a property owner has failed, due to excusable neglect, to make a timely application for installment payments of an assessment of an owner occupied residence, under the Bancroft Bonding Act, the finance director may, in the director’s discretion, provide for and allow payment of the assessment over a 10-year period in semi-annual installments. The property owner must, in such cases, certify that without the benefit of such installment payments the lien would become delinquent and agree to make such payments together with interest at the rate required of property owners assessed for the same project(s) who applied for installment payments under the Bancroft Bonding Act and plus such additional administrative charges as the finance director may determine. Such agreement shall require payment in full upon default, any sale, transfer or conveyance of the property, or upon the property ceasing to be occupied personally by the property owner as the principal residence.
(2) 
Where a hardship exists, the finance director may extend the period for installment payments to 20 years. The following criteria shall be met to qualify as a hardship under this provision:
(a) 
The owner(s) of the property assessed must utilize the property as their principal residence.
(b) 
The property owner’s annual income, before taxes, must not exceed 55 percent of Lane County median family income if the property owner is single; 60 percent of Lane County median family income if the property owner is married; and an additional 8 percent of Lane County median family income for each dependent.
(c) 
The property owner shall not own fee title and/or any possessory interest in any other property which is allowed an extension of assessment payment under this section.
(d) 
Assessment payments shall be due semi-annually for not more than 20 years as specified in the contract of extension. Each such payment shall include interest accrued to time of payment on the unpaid balance of the assessment.
(e) 
Interest shall accrue at the rate required of property owners assessed for the same project or projects who have applied for installment payments under the Bancroft Bonding Act and shall, in addition, include an administrative charge determined by the finance director.
(f) 
A written agreement with the city stipulating the terms of the extension must be entered into by the property owner.
(g) 
The deferral or extension of payments will be terminated whenever any of the following conditions exist:
(i) 
The applicant has defaulted in performance of the terms of the contract;
(ii) 
Fee title and possessory interest in the property is transferred to someone other than the property owner who qualified for deferral, his or her spouse, or the property has ceased to be occupied personally by the property owner as the principal residence.
In the event of a delinquency in payment of the required installments where the property owner has filed an application to pay in installments under the Bancroft bonding Act and procedures, and said delinquency consists of not less than three payments being due and unpaid, the finance director may agree with the property owner to withhold and to forebear action including foreclosure proceedings upon the following terms and conditions:
(a) 
The period for payment shall not exceed the remaining term of the original Bancroft Agreement.
(b) 
The delinquencies, including interest, shall be paid in no more than 12 monthly installments, or, at the option of the finance director, may be amortized over the remaining term of the original Agreement and paid in equal installments in addition to the installments required by the original Bancroft Agreement.
(c) 
All assessment liens shall be paid in full upon any sale or transfer of the fee interests of the property owner in the property. Exceptions to this condition may be made upon recommendation of the finance director and approval of the city manager.
(d) 
If the property owner agrees to pay the delinquency within 12 months, there shall be charged an administrative fee equal to 1 percent of the delinquent principal at the time the agreement is signed.
(e) 
In the event of a failure to pay either the regular or additional installments within 30 days after billing, the city may proceed to foreclose in the manner provided by law or to take such other action as may be allowed by law and the agreement shall thereupon be of no further force and effect. The additional charges for herein shall be added to and become a part of the total lien.
An assessment service fee of 6.2 percent of the cost of direct construction, advertising, testing and engineering of local public improvement projects shall be added and included in the assessment made to each benefiting property owner in order to cover the origination, billing and collection cost on assessment.
The repayment period on assessments financed by benefiting property owner’s is established at 10 years unless the payment period of the city’s underlying debt exceeds 10 years, in which case the property owner’s repayment period may be matched to the period of the city’s underlying debt.