The City Council shall proceed with respect to the acquisition, construction or installation of improvements within any district as follows:
(a) 
Any improvement authorized by this article shall be initiated by resolution of the City Council declaring its intention to acquire, construct or install such improvement. Such resolution shall describe with particularity the nature and location of the improvement, refer to plans and specifications and maps on file with the City Manager, estimate the costs of the improvement, and specify the manner in which such costs will be defrayed. If the costs are to be defrayed in any part by special assessment against the property benefitted, the resolution shall also describe the properties to be assessed, set forth the method of apportioning the total cost among such properties, and state the share of such cost to be assessed against each property. The resolution shall also fix a place and time for public hearing before the City Council on the matters contained in the resolution.
(b) 
The City Manager shall give published notice of the adoption of the resolution and of the place and time of the hearing on the matters contained therein. The City Manager shall also give mailed notice thereof to all landowners scheduled to bear any portion of the assessment burden, if the scheduled cost is to be defrayed, in whole or in part, by special assessments. Such notice shall describe the matters required to be contained therein by this article. Such notice shall also state that the City Council may not proceed if written protests to the acquisition, construction, or installation of the proposed improvements are filed with the City Manager on or before the date of the hearing by landowners scheduled to bear 50 percent or more of the assessment burden, if any portion of the scheduled cost is to be defrayed by special assessments.
(c) 
At the hearing, the City Council shall review the nature, location and cost of the proposed improvements and the method of financing such improvements. If any portion of the cost is to be defrayed by special assessments, the City Council shall receive expert testimony concerning the special benefits to be conferred on the properties to be assessed and the fairness of the method of apportioning assessments. Any such method may take into consideration such factors as the City Council deems relevant, including without limitation the following factors:
(1) 
The distance of the improvements from the property to be assessed;
(2) 
The need for parking for each property;
(3) 
The valuation for assessment of each property;
(4) 
The square footage of each property;
(5) 
The square footage of usable floor space with respect to each property and the use thereof; and
(6) 
The availability of existing facilities with respect to each property.
Any method must result in the levy of assessments upon every property assessed not in excess of the special benefit conferred thereon and among all such properties in rough approximation to the special benefits conferred. The City Council shall afford all landowners scheduled to bear any portion of the assessment the opportunity to be heard on the matters before it. Any objection to the method of apportioning the assessment not made at such hearing shall be deemed waived. Any objection to the amount proposed to be assessed not made at such hearing shall be deemed waived to the extent of such amount. The City Council shall determine the sufficiency of protests filed. If the City Council finds that written protests to the acquisition, construction or installation of the proposed improvements have been filed with the City Manager on or before the date of the hearing by landowners scheduled to bear 50 percent or more of the assessment who have not previously signed a petition for formation of the district, it shall not proceed. If the City Council finds that insufficient protests have been received as provided in subsection (b) of this section, the City Council shall rule upon all objections made, may make such adjustments in the nature, location and cost of the improvements as may be warranted, and shall by ordinance authorize the acquisition, construction or installation of the improvement and, if appropriate, the assessment of the cost thereof in accordance with the method approved. By ordinance, the City Council shall also fix an interest rate to be paid on unpaid installments.
(d) 
Except in cases in which the City receives aid from an agency of the federal government, the City Manager shall give published notice for bids on all contracts for work or material or both involving an expense of $10,000 or more in connection with any improvement within a district. The City Council may reject any and all bids and if it appears that the City can perform the work or secure material for less than the lowest bid, it may proceed to do so.
(Code 1994 § 28-86; Code 1965 § 18-67)
Whenever the cost of any improvement or the cost of operating or maintaining any improvement is to be defrayed in whole or in part by special assessment, the following procedure shall be observed:
(a) 
Upon completion of any improvement or upon completion from time to time of any part thereof and upon acceptance thereof by the City Manager or when the total cost of any improvement or any such part thereof can be definitely ascertained, the City Manager shall cause to be prepared a statement showing the whole cost of the improvement and the portion thereof to be defrayed by special assessment. Such cost may be either greater or lesser than that originally approved by the City Council and may include additional expenditures, the nature and amount of which were unforeseen at the time of the authorization of the improvement. Such statement shall also contain an apportionment of the cost to be assessed among the properties to be assessed in conformity with the method previously approved. Such statement shall be filed in the office of the City Manager.
(b) 
The City Manager shall give published and mailed notice to all landowners scheduled to bear any portion of the assessment burden that the proposed apportionment has been completed and of the hearing thereon. The notice shall specify the whole cost of the improvement, the portion to be defrayed by special assessment, the amount to be assessed against each property, and that any complaints or objections to the proposed assessments which are made in writing by any landowner scheduled to bear any portion of the assessment burden and filed with the City Manager on or before the date of the hearing will be heard and determined by the City Council before the passage of any ordinance assessing the cost of such improvement.
(c) 
At the time specified in such notice or at some adjourned time, the City Council shall hear and determine all such complaints and objections. If the City Council determines that the assessment is inequitable in any case, the City Council shall make a just and equitable assessment based upon the benefits accruing to the property assessed by reason of the improvement(s) made.
(d) 
The City Council shall by ordinance apportion and assess the cost of the improvement. The passage of such ordinance shall be prima facie evidence that the assessments have been lawfully levied.
(e) 
Any clerical or technical errors or mistakes in the levy of assessments may be corrected by amendatory ordinance. Such corrections shall take effect as of the date of the original assessing ordinance.
(f) 
All assessments, together with all interest thereon, penalties for default in payment thereof, other authorized charges and all costs incurred in collecting the same shall constitute, from the date of the passage of the assessing ordinance, a perpetual lien in the several amounts assessed against each property and shall have priority over all other liens except general tax liens.
(Code 1994 § 28-87; Code 1965 § 18-68)
Whenever due to a change in the use of property assessed for the cost of any improvement, or due to other changes within the district and upon the request of any interested party, the City Council may reapportion the cost of the improvement among the property benefitted thereby as follows:
(a) 
Reapportionment proceedings shall be commenced only in the discretion of the City Council by resolution declaring its intent to reapportion. Such resolution shall contain a proposed schedule of reapportioned assessments showing with respect to all properties previously or prospectively to be assessed the net change in the assessment obligation. The resolution shall also fix a place and time for a public hearing before the City Council on the proposed reapportionment.
(b) 
The City Manager shall give published notice of the adoption of the resolution and of the place and time of the hearing on the proposed reapportionment. The City Manager shall also give mailed notice thereof to the landowners with respect to all properties previously or prospectively to be assessed. Such notice shall summarize the resolution and set forth in detail the matters required to be contained therein by this section. Such notice shall also state that the City Council may not proceed if written protests to the proposed reapportionment are filed with the City Manager on or before the date of the hearing by landowners scheduled to bear 50 percent or more of the proposed assessed burden as reapportioned.
(c) 
At the hearing so set, the City Council shall afford all landowners scheduled to bear any portion of the assessment burden as reapportioned the opportunity to be heard. Any objection not made at such hearing shall be deemed waived. The City Council shall determine the sufficiency of the protests filed. If the City Council finds that written protests to the proposed reapportionment have been filed with the City Manager on or before the date of the hearing by the affected landowners, it shall not proceed. If the City Council finds that insufficient protests have been received as provided in this section, the City Council shall rule on any objections and shall by ordinance reapportion the assessment in accordance with a proposed schedule or any amendment thereto necessitated by the proceedings. In reapportioning the assessment, the City Council shall at the hearing thereon receive expert testimony concerning the special benefits conferred on the properties subject to assessment and the fairness of the proposed method of reapportioning the assessments. Any such method may take into consideration such factors as the City Council deems relevant, including without limitation the factors stated in this article. Any such method must, however, result in the levy of assessments upon every property assessed not in excess of the special benefits conferred thereon and among all such properties in rough approximation to the special benefits conferred.
(d) 
No such reapportionment shall become effective until after the expiration of the limitation of actions period prescribed in this article or until after all judicial or further City Council proceedings in connection with any action commenced within such period shall have been completed, whichever is later. Reapportioned assessments shall be collected as provided in this article, except that the reapportioned assessments payable in installments shall be payable on the same installment schedule as originally prescribed by the City Council. No assessment shall be reapportioned more frequently than once in any 12-month period and no such reapportionment shall reduce the aggregate amount of the assessment payable when such assessments constitute in whole or in part the security for any bonds of the City then outstanding.
(Code 1994 § 28-88; Code 1965 § 18-69)
All assessments levied as provided in this article shall be collected as follows:
(a) 
The City Manager shall cause to be prepared an assessment roll in book form, showing in suitable columns each property assessed, the total amount of each assessment, if applicable, the amount of each installment of principal and interest, and the date when the whole amount or each installment will become due. The assessment roll shall also have suitable columns for use in the event of payment of the whole amount or of any installment before due and of payment of any penalty.
(b) 
Payment in full of assessments levied pursuant to this article may be made to the City Manager without interest at any time within 30 days after the passage of an assessing ordinance.
(c) 
At the expiration of such 30-day period, the City Manager shall prepare an assessment roll, therein showing all payments made and the date of each, which roll shall be certified by the City Clerk under the seal of the City and delivered to the County Treasurer for the collection of the same.
(d) 
The owner of any partial interest in any property assessed may pay such owner’s share of any assessment upon producing evidence of the extent of such separate interest satisfactory to the City Manager or County Treasurer having charge of the roll.
(e) 
All collections made by the County Treasurer upon such assessment roll in any calendar month shall be accounted for and paid over to the City Manager on or before the tenth day of the next succeeding calendar month, with separate statements for all such collections for each improvement.
(f) 
All special assessments shall be due and payable within 30 days after the passage of the assessing ordinance without demand. The City Manager shall give mailed notice to the landowners of the property assessed.
(g) 
The City shall have the following rights and remedies with respect to any sale by the County Treasurer of any property for the purpose of paying any special assessment made under the provisions of this article:
(1) 
The City may purchase any such property without paying for such property in cash and shall receive a certificate of purchase therefor in the name of the City. The certificate shall be received and credited at its face value, with all interest and penalties accrued, on account of the assessments in pursuance of which the sale was made. Any such certificate may thereafter be sold by the City at its face value, with all interest and penalties accrued and assigned to the purchaser in the name of the City. If all bonds issued in payment for the improvement have been discharged in full, such certificate may be sold by the City for the best price obtainable at public sale, at auction or by sealed bids in the manner and under the same conditions as provided in this article. Such assignment shall be without recourse and the sale and assignment shall operate as a lien in the favor of the purchaser and as assignee as provided by law in the case of sales of real estate in the default of payment of general property tax.
(2) 
The City as purchaser has the right to apply for a tax deed on any such certificate of purchase at any time after three years from the date of issuance thereof, and any such deed shall be issued as provided by law for issuance of tax deeds for the nonpayment of general property tax.
(3) 
If the City is the owner of the property by virtue of a tax deed, or is the owner of the property otherwise acquired, in satisfaction or discharge of the lien represented by any such certificate of sale, it may sell such property as provided by ordinance and/or City Charter.
(4) 
If the City is a holder of a certificate of purchase, it may bring a civil action for foreclosure thereof, joining as defendants all persons holding record title, persons having or claiming any interest in the property or the proceeds of foreclosure sale, all government taxing units having taxes or other claims against such property and all unknown persons having or claiming any interest in such property. Any number of certificates may be foreclosed in the same proceeding. In such proceeding the City, as plaintiff, is entitled to all relief provided by law in actions for an adjudication of rights with respect to real property.
(Code 1994 § 28-89; Code 1965 § 18-70)
For the purpose of paying all or such portion of the cost of any improvement constructed under the provisions of this article as may be assessed against the property specially benefitted thereby and not otherwise paid, the City Council may issue special assessment bonds of the City as provided in this section without an election. If the cost of any improvement is not known with certainty, such bonds may be issued upon estimates approved by the City Council.
(a) 
Special assessment bonds issued pursuant to the authority of this article may be in such form and bear such date as may be prescribed by the City Council. Such bonds shall mature a sufficient number of years from their date so that payment may be made from assessments levied therefor but subject to call as provided in this article. Such bonds shall be subscribed by the presiding officer of the City Council with the seal of the City affixed thereto and attested by the City Clerk. Such bonds shall bear such rate or rates of interest as may be determined by the City Council, not exceeding the maximum net effective interest rate specified by the City Council prior to the use of such bonds in payment for improvements or the sale thereof. Such interest shall be payable annually or semiannually and evidenced by one or two sets of coupons executed with the facsimile signature of the City Manager. The holders of such bonds may look for the payment thereof solely to, and the bonds shall be secured solely by, a pledge of the appropriate special improvement fund established therefor into which shall be deposited all moneys received on account of special assessments levied against the properties in the district specially benefitted by the acquisition, construction and installation of the improvements financed by the issuance of the bonds. Notwithstanding the foregoing, the City may at its option apply any other funds legally available therefor to the payment of the bonds. All moneys collected from such assessments for any improvement shall be applied to the payment of bonds issued until payment is made in full of all bonds, both principal and interest. The bonds may be used in payment of the cost of the improvement, or the City Council may sell the bonds at public or private sale on such terms as it may determine at a price sufficient to pay such costs.
(b) 
All such bonds shall be negotiable instruments within the meaning of State statutes, as amended.
(c) 
Whenever the City Manager has a sum of money to the credit of any special improvement fund exceeding six months’ interest on the unpaid principal of the bonds issued therefor and outstanding, he shall call in a suitable number of such bonds for payment by giving published and mailed notice to the holder or holders of all bonds to be so redeemed. For this purpose, the holder of any bond may at any time furnish his postal address to the City Manager. At the expiration of 30 days from such publication of notice, interest on the bonds so called shall cease. The notice shall specify by number the bonds called and all such bonds shall be paid in direct numerical order.
(Code 1994 § 28-90; Code 1965 § 18-71)