The assembly may assess up to 100 percent of the cost of improvements against the property specially benefited by the improvements acquired, constructed and installed under any L.I.D.
(S.C.C. 3-9-20; S.G.C. 17.20.010)
A. 
Assessments against individual lots, tracts and parcels of land shall be in proportion to the benefits received.
B. 
All assessments in any L.I.D. shall be uniform for each lot, tract or parcel of land within such district similarly situated.
C. 
In the event all the lots, tracts, or parcels of land in any L.I.D. are substantially equal in size and are substantially equal in distance from the improvements constructed therein and the benefits derived by each such lot, tract or parcel of land are substantially equal to the benefits derived by every other lot, tract or parcel of land within the district, then the total assessment roll may be apportioned equally among all such lots, tracts and parcels of land; otherwise, the assembly shall determine the amount of the individual assessments fixed in any assessment roll on such basis as may be legal, equitable and proper under all the circumstances and the provisions of subsections A and B of this section.
D. 
In anticipation of delinquent assessments, there may be added to each separate assessment appearing on each assessment roll a sum not less than three percent nor greater than 10 percent of such assessment. The charge shall constitute a reserve to be used only if payment of assessments becomes delinquent to the extent that any amount due on debt incurred by the city and borough for financing the property owners’ share of the L.I.D. in question cannot be met as they become due. Any balance remaining in the reserve after all debt incurred relative to the L.I.D. in question has been repaid shall be refunded pro rata to the then owner of the lot as shown on the property tax roll for the year in which the refund is declared. No such refund shall be in an amount greater than the original charge assessed to that lot.
E. 
Assessments levied in any L.I.D. may be levied against properties of the United States of America, the state of Alaska, and the city and borough, and the assessments levied against all properties of the city and borough shall have a lien thereon and shall be collectible as assessments levied against properties of owners except where prohibited by law. Should it appear for any reason that the assessments levied against properties of the United States of America, the state of Alaska or the city and borough are uncollectible, such assessments shall not be counted in the computation of the final assessment roll of any L.I.D., and if any such assessments are collected the same shall be paid into the fund of such L.I.D. as are all other assessments.
F. 
The total assessment thus ascertained against each separate lot, tract or parcel of land in each L.I.D. shall be entered upon the assessment roll or rolls of the district as the amount to be levied and assessed against each such separate lot, tract or parcel of land.
G. 
A leasehold interest of the United States of America, the state of Alaska, or the city and borough shall be deemed real property for the purpose of L.I.D. assessments; provided, in the case of the leasehold interest of the city and borough, such lease must have at least 20 years remaining. In the event there should be less than 20 years of the lease remaining the lessee shall be liable for one-twentieth of the assessment against the property so leased per year of the remaining leasehold term, and the lessor shall be liable for the balance of such assessment.
(S.G.C. 17.20.020; S.C.C. 3-9-21; Ord. 81-495 § 4(B), 1981; Ord. 86-688 § 4, 1986)
When the assessment roll or rolls for any L.I.D. has or have been prepared as provided by law and herein, the same shall be filed with the finance director. The assembly shall then fix a date for a hearing thereon. A notice of such hearing shall be published at least once a week for two consecutive weeks in a newspaper of general circulation throughout the city and borough and the date of the first publication thereof shall be at least 15 days prior to the day on which the hearing will be held. Notice of such hearing shall also be mailed by certified mail at least 15 days prior to such hearing date to each owner or owners of the lots, tracts or parcels of land listed on the assessment roll at the address last shown on the property tax rolls of the city and borough.
A. 
Contents of published notice. The published notice of such hearing shall specify the number of the L.I.D. and a short statement of the nature of the improvements therein and shall contain any other information deemed relevant by the assembly or the finance director, and shall notify all persons who may desire to object to such assessment roll or any of the separate assessments appearing thereon:
1. 
To make their objections in writing and to file them with the finance director at or prior to the time fixed for the hearing.
2. 
That at the time and place fixed for such hearing and at times to which the hearing may be adjourned the assembly will sit as a board of equalization for the purpose of considering the roll and the separate assessments appearing thereon, and
3. 
That at the hearing or the times to which it may be adjourned the assembly will consider the objections made and will correct, revise, raise, lower, change or modify the roll or any part thereof, or set aside the roll and order the assessment to be made de novo, and at the conclusion of such hearing or hearings will confirm the roll by ordinance or resolution;
B. 
Contents of mailed notice. The mailed notice of such hearing shall contain all of the statements and information required for the published notice and in addition thereto shall also contain a description of each lot, tract or parcel of land owned by the owner to which it is addressed being assessed, and the amount of the proposed assessment against each such property;
C. 
Proof of mailing. Proof of mailing of the notice shall be made by the finance director filing a certificate with the assembly to the effect that on the date in question he mailed by certified mail notices of such hearing. Such certificate shall be conclusive as to the date of mailing.
(S.G.C. 17.20.030; S.C.C. 3-9-22; Ord. 74-163 § 3, 1974; Ord. 86-688 § 4, 1986)
At the time fixed for hearing objections to the confirmation of the assessment roll and the separate assessments appearing thereon and at the times to which the hearing may be adjourned, the assembly may correct, revise, raise, lower, change or modify the roll or any part thereof, or set aside the roll and order the assessments to be made de novo, and at the conclusion thereof confirm the roll by ordinance or resolution.
(S.C.C. 3-9-23; S.G.C. 17.20.040)
If any assessment roll is amended so as to raise any separate assessment appearing thereon or to include omitted property, a new time, date and place for hearing shall be fixed and new notices of hearing on the roll shall be given as in the case of an original hearing; provided, that as to any property originally entered upon the roll the assessment upon which has not been raised, no objections to confirmation of the assessment roll shall be considered by the assembly or by any court on appeal unless the objections were made in writing at or prior to the time fixed for the original hearing upon the assessment roll. A new hearing and notice is not required if all record owners of property subject to the increased assessment consent in writing to the increase.
(S.G.C. 17.20.050; S.C.C. 3-9-24; Ord. 86-688 § 4, 1986)
All objections to the confirmation of the assessment roll or any of the separate assessments appearing thereon shall be in writing and shall state clearly the grounds of objections. Objections not made in writing and not filed with the finance director at or prior to the time of the original hearing shall be conclusively presumed to have been waived.
(S.C.C. 3-9-25; S.G.C. 17.20.060)
Whenever any assessment roll for local improvements in any L.I.D. has been confirmed by the assembly, the regularity, validity and correctness of the proceedings relating to the improvements therein and to the assessments therefor including the action of the assembly upon the assessment roll and the confirmation thereof shall be conclusive in all things upon all parties. They cannot in any manner be contested or questioned in any proceeding by any owner unless he filed written objections to the assessments roll or any separate assessment appearing thereon in the manner and within the time required by the preceding provisions of this chapter and unless he prosecutes his appeal in the manner and within the time hereinafter required.
(S.C.C. 3-9-26; S.G.C. 17.20.070)
A. 
Perfecting appeal. The decision of the assembly upon any objections made in the manner and within the time herein prescribed shall be final and conclusive, subject, however, to review by the superior court of the state of Alaska in an appropriate action brought by the owner in the judicial district in which the city and borough is located.
Such action must be commenced within 60 days of the effective date of the ordinance or resolution confirming the assessment roll or shall be barred.
B. 
Bond. At the time of filing the action with the clerk of the superior court the owner shall execute and also file with him as cash or property a bond for costs and attorneys’ fees in an amount of not less than $1,000. If the matter is decided against the appellant, the bond shall be used to cover the city and borough’s costs and attorneys’ fees. A copy of the bond shall be filed with the finance director. The municipal attorney shall have 10 days from such filing to object to the adequacy of the bond either as to form or sureties.
(S.G.C. 17.20.080; S.C.C. 3-9-27; Ord. 86-688 § 4, 1986)
A. 
If during the period set for paying assessments, a lot within a local improvement district is subdivided, the lots created by the new subdivision will be reassessed in proportion to the benefits received reduced proportionately by the number of years in which the original assessment has been in effect. If the reassessed obligation exceeds the amount owed by the original parcel, all assessments for the improvement district shall be adjusted accordingly. The assessment of newly created lots will be based upon their proportionate benefit calculated against the entire number of lots in the local improvement district.
B. 
The reassessment of the lots to be created shall be a condition of any proposed subdivision in any local improvement district for which the payment period has not concluded.
C. 
Zero lot line subdivisions, as defined and regulated in SGC Title 21, are specifically included in the requirements of this section.
(S.G.C. 17.20.085; Ord. 97-1453 § 4, 1997)
Whenever an assessment authorized as provided herein is set aside, annulled or declared void, or its enforcement refused by a court of competent jurisdiction, whether directly or by virtue of a decision of such court, the assembly may by ordinance or resolution make a new assessment or reassessment upon the lots, tracts or parcels of land benefited by the improvement for which such assessment was levied, in the manner provided by AS 29.46.060 through 29.46.120, and along with such modifications of the provisions applicable to the city and borough as the assembly has provided herein or may later provide by ordinance under its home rule powers.
(S.G.C. 17.20.090; S.C.C. 3-9-28; Ord. 86-688 § 4, 1986)
Each assessment shall be a lien upon the lot, tract or parcel of land assessed from the time such assessment roll is confirmed. Such lien shall be paramount and superior to any other lien created before or after such date except liens for real property taxes and any prior special assessments.
(S.G.C. 17.20.100; S.C.C. 3-9-29; Ord. 86-688 § 4, 1986)
All assessments for any improvements acquired, constructed or installed in any L.I.D. shall be collected by the finance director, shall be deposited to the credit of the fund of that L.I.D. thereinbefore required to be created, and shall be used for no other purpose than the redemption of warrants drawn upon and the bonds and notes issued against such fund to provide payment of the cost of improvements of such L.I.D.
In the event the city and borough issues and sells any general obligation bonds for the purpose of acquiring, constructing, installing or making any specific public improvements for which such bonds may be issued and assessments are levied against properties benefited by such improvements, such special assessments shall be used in payment of the principal of and interest on such general obligation bonds.
(S.G.C. 17.20.110; S.C.C. 3-9-30; Ord. 86-688 § 4, 1986)
As soon as the assessment roll has been placed in the hands of the finance director for collection, he shall publish a notice in a newspaper of general circulation throughout the city and borough once a week for two consecutive weeks, stating that the roll is in his hands for collection and that all or any portion of any assessment appearing thereon may be paid within 30 days from the date of the first publication of the notice without penalty or interest. The finance director shall also mail a notice to each owner of property that has been assessed in such L.I.D., on or before the second date of such publication, which notice shall designate the property, the assessment amount, the method of payment, the rate of interest on the unpaid balance of assessments, the time of delinquency, and the penalties on delinquent payments.
The finance director shall also mail a similar notice to each such owner of the due date of any annual or semiannual installment approximately 10 days prior to such due date.
(S.G.C. 17.20.120; S.C.C. 3-9-31; Ord. 86-688 § 4, 1986)
The owner of any lot, tract or parcel of land charged with an L.I.D. assessment may redeem it from all or any portion of the lien of such assessment by paying to the finance director all or any portion thereof without interest within 30 days after the first publication by the finance director of notice that the assessment roll is in his hands for collection. If payment of assessments is to be made in one sum, payment may not be required sooner than 60 days after mailing notice of the assessments to the property owners.
(S.G.C. 17.20.130; S.C.C. 3-9-32; Ord. 86-688 § 4, 1986)
In all cases where assessments are to be paid in installments the ordinance or resolution confirming the assessment roll and the separate assessments appearing thereon and levying such assessments shall provide that the sum charged against any lot, tract or parcel of land or any portion of such sum may be paid during the 30-day period allowed for the payment of assessments without penalty or interest, and that thereafter the sum remaining unpaid may be paid in equal annual or semiannual installments over the period of years fixed in such ordinance or resolution. Such period of years may never exceed 20 years. The number of installments shall be less by two than the number of years which any bonds issued to pay for the improvement are to run. Such ordinance or resolution shall fix the annual or semiannual dates on which such installments or portions thereof become due. Interest on the whole amount of the assessment unpaid, at the rate fixed by such ordinance or resolution, shall be due on the annual or semiannual dates fixed for payment of such installments. Such ordinance or resolution shall also provide that assessments or installments thereof when delinquent, in addition to such interest, shall bear a penalty of not more than a rate to be determined by the assembly.
(S.G.C. 17.20.140; S.C.C. 3-9-33; Ord. 81-495 § 4(A), 1981; Ord. 86-688 § 4, 1986)
The owner of any lot, tract or parcel of land charged with an L.I.D. assessment may redeem it from the lien of the unpaid amount of the assessment at any time after such 30-day period by paying the remaining balance thereof to the finance director with interest thereon to the date that the next installment of such assessment becomes due.
(S.C.C. 3-9-34; S.G.C. 17.20.150)
When an assessment is payable in installments the enforcement of the lien of any installment shall not prevent the enforcement of the lien of any subsequent installment. Assessment or installments thereof shall become delinquent the day after they were due, and the enforcement of the collection thereof shall be made in the same manner as the enforcement of collection of real property taxes.
(S.C.C. 3-9-36; S.G.C. 17.20.170)