The Council may, in districts to be prescribed, order the construction, reconstruction, replacement, renewal or extension of:
(a) 
Paving, grading, curbing, guttering or otherwise improving the whole or any parts of any streets, alleys or other rights-of-way in the City or any combination of improvements;
(b) 
Grades, crosswalks, culverts, drains, manholes, catchbasins;
(c) 
Sewers and sewer facilities, water main facilities and other lines, street lighting and others;
(d) 
Any local improvement and renewals or extensions thereof which benefit the land abutting such improvements, such as sidewalks, water mains;
(e) 
The necessary construction and the installation of lighting;
(f) 
Sewage disposal works and renewals or extensions thereof;
(g) 
Other public works as may be considered necessary and authorized by the City Council;
(h) 
Providing of landscaping and beautification of an area or areas within the district or for the providing of other aesthetic improvements.
The Council may also create local improvement districts for the purpose of developing an improvement plan for a district with subsequent formation of smaller districts.
(Code 1994 § 28-26)
(a) 
In establishing any improvement district, the City Council shall observe the following:
(1) 
Before ordering any improvement, the Council shall adopt details and specifications for the improvement; determine the number of installments and the time in which the cost shall be payable; determine the rate of interest on the unpaid installment; and determine the lands to be assessed for the improvements. The City Manager shall provide an estimate of the total cost of such improvements and a map of the lands to be assessed, exclusive of the cost of collection and other incidental costs.
(2) 
The Council shall, by advertisement for one issue in a newspaper of general circulation, give notice to the owners of the real estate in the district and to all persons generally interested, without naming such owners or persons, of:
(i) 
The kinds of improvements proposed;
(ii) 
The number of installments and the time in which the cost of the improvements will be payable;
(iii) 
The rate of interest on unpaid installments;
(iv) 
The extent of the district to be assessed, by boundaries or other brief description;
(v) 
The probable cost as shown by the total estimate of the City’s engineer(s);
(vi) 
The maximum total estimate per front foot where the assessment is made per front foot, or per square foot of lot where the assessment is made according to the area that will be assessed upon any lot or lands in the district and, in case the assessment shall be made otherwise than per front foot or square foot, the maximum share to be assessed upon any lot or lands in the district or to any persons shall be stated according to the method of assessment adopted;
(vii) 
The time, not less than 30 days after advertisement, when the Council will consider the proposed improvements and hear all complaints and objections that may be made by the owner of any real estate to be assessed or any interested persons; and
(viii) 
The fact that the map and estimates and all proceedings of the Council are on file and can be examined at the office of the City Clerk during business hours at any time within the 30 days, by any interested person.
(b) 
Except as provided in this section, all improvements made under the provisions of this article shall be constructed by independent contractors and all contracts shall be procured and let by the City Manager with the approval of the City Council. The City may, under the provisions of this article, provide for the doing of the work by hiring labor and may arrange for the purchase of the necessary material under the supervision of the City Manager.
(c) 
Districts may be formed by the City Council pursuant to petition(s) of the owners for any improvement provided in this article. The petition must be subscribed and acknowledged in the manner provided by law for acknowledgements of deeds of conveyances of real estate, by the owners or their agents duly authorized by power of attorney. No petitioner, heir, successor or assign shall be permitted to withdraw his name from the petition after such petition has been filed with the Council unless the Council fails to order such improvements upon petition within the time specified in the petition filed. On all projects the Council shall have discretionary power to elect the type and specifications of the project and materials.
(d) 
All proceedings by the Council may be modified, confirmed or rescinded at any time prior to the adoption of the resolution authorizing the improvements; provided, that no substantial change in the district, map details, specifications or estimate shall be made by the City Council without further notification equivalent to that made in the first publication of the notice to the property owners.
(e) 
If at the time of the adoption of the resolution authorizing the improvements, any real estate in the district has the whole or any part of the proposed improvements, conforming or approximately conforming to the general plan, the Council may adopt the same in whole or in part, or make the necessary changes to make the same conform to the general plan. The owner of such real estate shall, when the assessment is made, be credited with the amount which is saved by reason of adopting such existing improvements.
(f) 
The findings of the City Council by resolution that any improvements provided for in this article are duly ordered after notice was duly given, or that petition or remonstrance was or was not filed, or was or was not duly subscribed and acknowledged by the required number of owners, as in this article provided, shall be conclusive in every court.
(Code 1994 § 28-27; Code 1965 § 18-4(a) – (d), (g) – (i))
(a) 
In case of any improvement made pursuant to this article, the cost of such improvements, or such part thereof as may be assessed against the property specially benefitted, may be assessed without regard to lot or land lines, on a frontage, zone or other equitable basis in accordance with benefits as the same may be determined by the City Council.
(b) 
When the City Council determines that any improvement authorized by this article results in special benefits to both the City and the abutting property owner, that portion of the cost of the improvement which results in special benefit to the City may be assessed against the City and be payable in installments, as provided in this article. The determination by the City Council as to the property to be assessed and the amount of special benefit shall be conclusive.
(Code 1994 § 28-28; Code 1965 §§ 18-5, 18-6)
When any real estate is V-shaped or of any irregular form, the Council may make adjustment or change in the assessment thereon as equitable and just, or may refuse to make any adjustment or change.
(Code 1994 § 28-29; Code 1965 § 18-9)
The City Council may order the construction or reconstruction of sidewalks other than in improvement districts whenever in the opinion of the Council that shall be proper, because sufficient sidewalks have been laid in the vicinity to make it reasonable that intervening sidewalks should be provided, or existing sidewalks should be reconstructed. In all such cases, the City Council shall notify the owner to construct or reconstruct such sidewalks within 30 days, or other period of time established by the Council, from the date of service of notice. The notice shall be in writing and served in person upon the owner, if within the City, and if not, it may be served by certified mail or by publication for 10 days. The owner shall have the right to construct or reconstruct sidewalks with plans and specifications of the City. If the owner fails to timely complete the improvements or otherwise be in default, the Council may have the required work done, either by the City acting through its officers, agents or employees or by others and when done, issue to the person, City or other corporation doing the work its certificate therefor stating the just amount due. The certificate shall draw interest at the rate established by the Council until paid, and when recorded in the office of the County Clerk and Recorder shall be a lien upon the benefitted property, and such amount may be recovered by the holder of the certificate against the owner in any court of law. Such lien may be foreclosed by the holder of such certificate if not paid within 30 days of its date. The City Council may, by resolution, provide further means of construction or reconstruction of sidewalks upon failure of the owner to do so within the limits specified by notification, such as by the inclusion of the area in the improvement district. Upon passage of a resolution creating an improvement district, the owner may not thereafter do or have done the construction or reconstruction of sidewalks, but such construction or reconstruction may be done only under the improvement district.
(Code 1994 § 28-30; Code 1965 §§ 18-12 – 18-14)
As deemed necessary by the City Council to facilitate any improvement authorized by this article, rights-of-way and other real estate or property may, upon the order of the Council, be purchased or acquired by eminent domain on behalf of the City and the whole cost thereof shall be included as a cost of an improvement district, as may be determined by the City Council.
(Code 1994 § 28-31)
The Council may, by resolution, require railroad companies to construct, at their own expense, bridges and their approaches, tunnels or other conveniences at public crossings and viaducts and approaches over railroad tracks where the same cross or extend along public highways or streets. Whenever the Council shall deem any such improvement necessary, it may by resolution require the construction of such improvement, the character and location of such proposed improvement to be therein described of sufficient certainty and an estimated cost to be stated. Where a viaduct or tunnel crosses or passes under the tracks of several railroad companies, the Council may apportion the cost thereof equitably among the different companies owning the tracks.
(Code 1994 § 28-32; Code 1965 § 18-26)
Upon completion of any improvement authorized by this article, the City Manager shall prepare a statement showing the whole cost of the improvement, or such parts thereof as completed, including costs of collection, real estate or property acquisition (including the costs, fees and charges associated with any condemnation), and incidental costs, including interest, and apportioning the same upon each lot or tract of land to be assessed. The statement shall be certified by and filed in the office of the City Manager.
(Code 1994 § 28-33; Code 1965 § 18-27)
(a) 
The City Manager shall for three consecutive days advertise in a newspaper of general circulation that: such improvements have been or are about to be completed and accepted; specifying the whole cost of the improvements; the share so apportioned to each lot or tract of land or parcel; the part to be paid by the City; and that any complaints or objections may be made in writing by owners or interested persons to the City Council by filing with the City Manager within 30 days from the first publication of notice. Complaints or objections will be heard and determined by the City Council at its first regular meeting after such 30 days and before the adoption of any ordinance assessing the costs of improvements.
(b) 
At the meeting specified in the notice provided by subsection (a) of this section, the Council shall hear and determine all complaints and objections. The Council may thereupon make modifications and changes as equitable and just, or may confirm the apportionment. The Council shall thereafter, by ordinance, assess the cost of improvements against all real estate or property in the district and against such persons in proportions determined.
(Code 1994 § 28-34; Code 1965 § 18-28)
All assessments made pursuant to this article, together with all interest thereon and penalties for default in payment thereof and all costs in collecting such assessments, shall constitute a perpetual real estate lien equivalent to general property (state, county, city, town or school) taxes. No sale of such property to enforce any general state, county, town or school tax or other lien shall extinguish the perpetual lien of such assessment. As to any subdivision of any land assessed pursuant to this article, the assessment shall in each case be a lien upon all portions of the subdivision without any regard to proportion or area. No delay, mistake, error, or irregularity in any act or proceeding authorized by this article shall prejudice or invalidate any final assessment, but the same may be remedied by subsequent amending acts or proceedings, as the case may require. When so remedied, the assessment shall take effect and have the priority as of the date of the original act or proceeding. If any court of competent jurisdiction declares any final assessment made pursuant to this article invalid, then the City Council may, upon notice as required for the making of an original assessment, make a new assessment in accordance with this article.
(Code 1994 § 28-35; Code 1965 § 18-30)
The City Manager shall prepare a local assessment roll showing each piece of real estate assessed, the total amount of the assessment, the amount of each installment of principal and interest, if the assessment is payable in installments, and the date or manner in which such installments will become due. No error, failure, neglect or default on the part of the City, County Treasurer or County Assessor in complying with recordation, certification or collection of any assessment shall invalidate any tax or assessment or affect the underlying lien.
(Code 1994 § 28-36; Code 1965 § 18-31)
(a) 
All assessments upon real estate made pursuant to this article shall be due and payable within 30 days of the final publication of the assessing ordinance without demand; provided, that all such assessments may at the election of the owners be paid in installments with interest as provided. Failure to pay the whole assessment within 30 days shall be conclusively considered and held to be an election on the part of all persons interested, whether under disability or otherwise, to pay in installments. All persons electing to pay in installments shall be conclusively considered and held as consenting to such improvements, and such election to pay in installments shall be conclusively held and considered as a waiver of any and all right to question the powers or jurisdiction of the City to order or construct the improvements, the quality of the work, the regularity or sufficiency of the proceedings, the validity or correctness of the assessment, or any other objection or matter. The number of installments, the period of payment and the rate of interest shall be determined by the City Council in its sole and absolute discretion.
(b) 
All installments of principal and interest for assessments under this article shall be payable at such times as may be specified by the assessing ordinance; provided, that the County Treasurer shall be permitted, without the assessment of penalty or penalty interest, to collect installments in accordance with statutory provisions for the collection of general taxes. When installments are to be paid annually, failure to pay any installment, whether of principal or interest or both, when due shall cause the whole of the unpaid balance to become due and payable immediately and the whole amount of the unpaid principal and accrued interest shall thereafter draw interest at a rate established by the City Council. At any time prior to the date of sale, the owner may pay the amount of all delinquent installments together with interest and shall thereupon be restored to the right to pay installments in the same manner as if default had not occurred.
(Code 1994 § 28-37; Code 1965 §§ 18-31 – 18-37)
(a) 
The County Treasurer shall receive payment of all delinquent assessments against any real estate, together with interest and other charges and, in case of default in the payment of any installment of principal or interest when due, shall advertise and sell any and all real estate concerning which such default is suffered for the payment of the due but unpaid installment or installments with interest thereon. Such sales and advertisements shall be made at the same time or times and in the same manner and under the same conditions and penalties and to the same effect as are provided by the general laws of the State for the sale of real estate in default of payment of general taxes. The holder of a certificate from the County Treasurer, including the City, showing payment of an assessment, may have subsequent assessments endorsed thereon under the same terms and conditions as provided by the general laws of the State for the endorsement of subsequent taxes on tax certificates.
(b) 
At any sale by the County Treasurer of any real estate in the City for the purpose of paying any special assessment, the City Manager or his designee may purchase any such real estate without paying for the real estate in cash and shall receive certificates of purchase in the name of the City. Such certificates shall be received and credited at face value, with all interest penalties and other charges accrued, to the City Manager on account of the assessments in pursuance of which the sale was made. The certificates may thereafter be sold by the City Manager at face value, with all interest and penalties accrued. The City Manager shall assign the certificates and the proceeds shall be credited to the fund created by ordinance for the payment of assessments. Assessments shall be made without recourse upon the City in any event. Any such sale and assignment shall operate as a lien in favor of the City and of the holders of certificates as provided by law in the case of sales of real estate for default in payment of general taxes. The owner of any divided or undivided interest may pay his share of any assessment.
(c) 
All collections made by the County Treasurer upon any assessments in any calendar month shall be accounted for to the City Manager on or before the tenth day of the next succeeding calendar month with separate statements of all collections for each improvement or assessment.
(d) 
In carrying out the provisions of this article, the City Council shall act by resolution in all cases, except that the cost of all improvements shall be assessed by ordinance.
(Code 1994 § 28-38; Code 1965 §§ 18-38 – 18-41)