[Ord. No. 241, 6-15-1999[1]]
(a)
Recovery of costs. Whenever the town council authorizes the construction, reconstruction or improvement of a public street or sidewalk, it may recover the costs thereof in whole or in part by assessing benefits against the owners of those properties which are specially benefitted by the project.
(b)
Public hearing. Upon completion of the project, the director of public works shall submit to the town council the amount of each benefit assessment the director believes should be charged to each benefitted property owner. The town council shall hold a public hearing on such proposed assessment at which time owners of properties to be assessed or their agents or representatives may be heard. Notice of the time and place of such hearing shall be mailed to such owners at least 15 days prior to the hearing. Such notice shall include the amounts of the proposed assessments and may include a provision for the payment of the assessments in installments over a period of time and at a rate of interest which the town council believes is fair and equitable.
(c)
Assessed revisions and appeals. Following the public hearing the town council may, without further notice or hearing, modify the proposed assessments and levy such benefit assessments as it may deem advisable. Notice of the final assessment shall be mailed to each property owner. Any owner of assessed property may, within 30 days of such mailing, appeal the amount of such assessment to the superior court for the Judicial District of New London. Such appeals shall be taken and heard in the same manner as provided by the Connecticut General Statutes for the appeal of sewer benefit assessments and the judgment of such court shall be final.
(d)
Notification. All notices shall be mailed to the actual owner of the property to be assessed or to the owner as shown on the last completed grand list.
(e)
Payment. Any assessment of benefits or any installment thereof not paid within 30 days after the due date shall be delinquent and shall be subject to interest from such due date at the interest rate and in the manner provided by the general statutes for the collection of delinquent property taxes. Any unpaid assessment and any interest due thereon shall constitute a lien upon the real estate against which the assessment was levied from the date of such levy. Each such lien shall take precedence over all other liens and encumbrances, except taxes, and may be continued, recorded, released, enforced and collected by the tax collector in the same manner as property tax liens.