The petition shall be in a form prescribed by the mayor and shall include a description of the improvement or service sought by the petition. The original or copies of the petition shall be signed by the owners of properties which will bear more than 50 percent of the estimated assessed cost of the improvement or service sought by the petition. The petition when signed shall be filed with the municipal clerk. No property owner may withdraw his or her signature of approval for three months after the petition has been filed with the clerk, unless authorized by the assembly.
(CAC 3.08.020; GAAB 11.10.020.A; AO No. 90-20(S); AO No. 96-77(S-1), § 4, 6-11-1996)
The assembly by motion or other action may direct or authorize the mayor to initiate the petition process and make a report on a proposed assembly-initiated special assessment district in conformity to section 19.20.030. The mayor shall take such action as necessary to prepare the report.
(CAC 3.08.100; GAAB 11.10.030; AO No. 96-77(S-1), § 5, 6-11-1996)
Upon receipt by the mayor of the petition, the mayor shall make a report to the assembly concerning the district. The report of the mayor may be made either before or at the time of public hearing on the necessity for the proposed service. The report shall contain a description of the proposed improvement or service by assessment district and each specific benefitted area identified therein, if any, the improvement's estimated cost or the estimated annual cost and/or maximum millage rate required to provide the service within the district and each of the specific benefitted areas identified within the service district, the location of the improvement or the boundaries of the services district and each specific benefitted area identified within a services district, a verification that property owners representing more than 50 percent of the estimated cost for the district have approved or petitioned for the improvement or service, a general description of the extent of the proposed assessment district, and a recommendation as to whether or not to proceed with the improvement or service.
(CAC 3.08.030; GAAB 11.10.020.B; AO No. 96-77(S-1), § 6, 6-11-1996)
After the notices of the hearing required in section 19.20.090 are given, the assembly shall hold a public hearing upon the necessity for the proposed improvement or service. The assembly shall fix the time and place of the public hearing which may be continued from time to time as the assembly may decide. After hearing interested persons favoring or opposing the proposed improvement or service, the assembly may decrease the extent or value of the improvement or the extent of the service or may delete from the district properties not benefitted in whole or in part by the improvement or service. No change may be made resulting in an assessment district wherein the property signed for would not bear more than 50 percent of the estimated assessed costs, unless sufficient other property owners are added to the petition prior to Assembly action on the petition.
(CAC 3.08.040; GAAB 11.10.020.C; AO No. 96-77(S-1), § 7, 6-11-1996)
After the public hearing is closed, the assembly shall adopt an ordinance determining either to proceed or not to proceed with the proposed improvement or service. The ordinance to proceed shall find that the improvement or service is necessary, of benefit to the properties to be assessed, and that the petition for the improvement or service has been approved by sufficient and proper petitioners. The findings of the assembly are conclusive. The ordinance shall contain a description of the improvement and its location or the service and the services assessment district boundaries and specific benefitted areas identified within that service district, the estimated cost of the improvement and/or the maximum millage rate authorized to fund the service, the authorized percentage of the costs or rate or the mill rate for services to be assessed against the properties in the district, and a description of the properties to be assessed. The properties shall be defined by legal description as recorded in the latest municipal tax roll. The ordinance shall require an account to be kept of all costs of the improvement or service and direct the mayor to record the ordinance with the district recorder and to prepare the assessment roll.
(CAC 3.08.050; GAAB 11.10.020.D; AO No. 96-77(S-1), § 8, 6-11-1996)
A. 
After the improvement has been completed and the costs of the improvement computed or the actual cost of the services or maximum aggregate amount to be assessed for services for each tax year for which the services district is created has been determined, the mayor shall prepare an assessment roll for the special assessment district. The assessment roll shall contain, as to each parcel to be assessed, a brief description or designation of the property, the name of the owner or reputed owner of the property to be assessed and the amount to be assessed against the property.
B. 
When the assessment roll is completed, the assembly shall fix a time and place for a public hearing on objections to the assessment roll. The Assembly may refer public hearing on objections to the assessment roll to an administrative hearing officer. The notices required in section 19.20.090 shall be given.
C. 
Public hearing by the Assembly on objections to the assessment roll for a service district assessment may be combined with the public hearing by the assembly on the petition for that service district's creation under section 19.20.040, provided the notice of public hearing as required by section 19.20.090 shall include hearing notice on the necessity for creating the district, and for objections to the assessment roll. Combined public hearing on creation of a service district and the service district's assessment roll is heard by the assembly and not subject to referral to a hearing officer.
(CAC 3.08.060; GAAB 11.10.020.E; AO No. 96-77(S-1), § 9, 6-11-1996; AO No. 2015-91, § 1, 8-25-2015)
A. 
At the public hearing provided for in section 19.20.060 an owner of property to be assessed shall have the right to present objection to the assessment roll by showing errors and inequalities in the assessment roll and submitting any reason for amendment and correction of the assessment roll. The public hearing may be continued from time to time as the assembly shall decide. After the public hearing, the assembly may correct any error or inequality in the assessment roll. When the roll is finally determined, the municipal clerk shall so certify.
B. 
Administrative hearing officer. The assembly may refer public hearing on the assessment roll to an administrative hearing officer. After conducting the public hearing, the administrative hearing officer shall submit written findings and recommendations to the assembly within 30 days of the close of the hearing, for final approval by the assembly.
C. 
Procedure. The public hearing shall be conducted informally under the rules and procedures of this section. The assembly or administrative hearing officer may choose to establish supplemental rules and procedures in addition to the following requirements:
1. 
Parties may appear in person or through counsel.
2. 
Parties may present witnesses and evidence on their own behalf.
3. 
Testimony shall be under oath.
4. 
Parties or their counsel may cross examine opposing witnesses on matters relevant to the issues, impeach witnesses regardless of which party first called the witness to testify, and rebut evidence against the party.
5. 
Relevant evidence shall be admitted if it is the sort of evidence on which responsible persons are accustomed to rely in the conduct of serious affairs, regardless of the existence of a common law or statutory rule which makes improper the admission of the evidence over objection in a civil action. Hearsay evidence may be considered provided there are guarantees of its trustworthiness and that it is more probative on the point for which it is offered than any other evidence which the proponent can procure by reasonable efforts.
6. 
The public hearing shall be open to the public.
7. 
All parties shall have the right to subpoena witnesses and documents using a form provided by the municipal clerk or administrative hearing officer and submitted to the municipal clerk or administrative hearing officer for issuance at least five working days before the date of the hearing.
8. 
The public hearing shall be memorialized by an electronic recording.
(CAC 3.08.070; GAAB 11.10.020.F; AO No. 2015-91, § 2, 8-25-2015)
After the public hearing and determination of the assessment roll, the assembly by resolution shall confirm the assessment roll for the special assessment district. The resolution shall provide for the levy, and as to improvements the payment schedule, of the assessment. Confirmation of the assessment roll for a services assessment district may be made concurrently with and by the ordinance creating such assessment district under section 19.20.050 provided notice of the public hearing on such ordinance included notice of the public hearing on objections to the assessment roll.
(CAC 3.08.080; GAAB 11.10.020.G; AO No. 96-77(S-1), § 10, 6-11-1996)
Notice by publication and mail shall be given of any public hearing required in sections 19.20.020 through 19.20.080. Notice of the public hearing shall be published for two consecutive weeks prior to the time fixed for the hearing. The administration shall, at least 15 days prior to the hearing, send by first-class mail to each owner of property to be assessed, at his or her last known address, a written notice. The notice to be published shall include a summary of the improvement or service, the designation of the properties to be assessed in the special assessment district, the purpose of the public hearing, and the time and place fixed for the public hearing. The notice by mail shall include a summary of the service, the designation of the addressee's property to be assessed, the purpose of the public hearing the amount of estimated or actual assessment or maximum millage rate against the property and the time and place fixed for the public hearing. Each notice shall generally inform the property owner of the manner and method of protesting or objecting to the action to be taken at the public hearing.
(CAC 3.08.090; GAAB 11.10.020.H; AO No. 96-77(S-1), § 11, 6-11-1996; AO No. 2009-134, § 1, 1-12-2010)