A. 
The administration shall file on record with the district recorder all ordinances creating or establishing assessment districts. Petition rolls attached to such ordinances and assessment rolls approved by the assembly may have the names of the reputed owners deleted for the convenience of filing the rolls with the district recorder.
B. 
Failure to file an ordinance as required by subsection A of this section shall not operate as to impair any right or interest the municipality has in any property within an assessment district under applicable municipal ordinances or state law.
(CAC 3.08.180; AO No. 88-72)
The assembly may assess for an improvement or service any real property or interest in real property specially benefitted and such property may include abutting, adjoining, adjacent, contiguous, non-contiguous or other property specially benefitted directly or indirectly by the improvement or by the service if within the service assessment district. Except as otherwise provided in this title or state statute, and provided that municipal property shall not be assessed for services unless expressly included in the assessment district by the assembly, property to be assessed may include any property which is otherwise for any reason exempt from taxation by law, except as provided in AS 42.40.910. A benefitted property may be included in whole or in part in more than one special assessment district.
(CAC 3.08.200; GAAB 11.15.010.A; AO No. 96-77(S-1), § 13, 6-11-1996)
In the case of property whose ownership interests have been subdivided or declared real property under the Alaska Horizontal Property Regimes Act or the Common Ownership Act, the assessment shall be levied pro rata against each subdivided ownership interest according to its appurtenant percentage interest in the common areas and facilities, unless the assessment method for the particular district is declared otherwise.
(AO No. 96-77(S-1), § 14, 6-11-1996)
Parcels containing planned unit developments or other property not subject to the Alaska Horizontal Property Regimes Act or the Common Interest Ownership Act and which include lands held both individually and in common shall have their proportionate share of an assessment levied against the common ownership only, unless the assessment method for the particular district declares otherwise.
(AO No. 96-77(S-1), § 15, 6-11-1996)
The owner listed on the latest municipal tax roll as the owner of the property to be assessed under this chapter is presumed to be the legal owner of the property. If the property owner is unknown the property may be assessed in the name of "unknown owner." If the property is correctly described, no assessment is invalidated by a mistake, omission or error in the name of the owner.
(CAC 3.08.210; GAAB 11.15.010.C)
The assembly may assess 100 percent of any or all costs of public improvements or public services against the parcels of property benefitted. Unless a specific method of computing the benefit to the property and ascertaining the amount to be assessed against the property is expressly provided in this title, the assembly shall assess each parcel of property in a special assessment district as set forth in chapter 19.65. Where the method of cost allocation is by assessed value, the district may utilize a maximum mill levy as the costs to be assessed. Where the method of allocation is other than assessed value, the municipality may, at the option of the chief fiscal officer, convert the share of costs to be borne by each parcel into a millage rate for that parcel in order to facilitate the assessment levy or may bill the assessment as a set amount.
(CAC 3.08.220; AO No. 96-77(S-1), § 16, 6-11-1996)
Unless the assembly by ordinance or resolution has established a different schedule for the payment of assessment installments, the payment schedule for such installments shall be as may be set out in the applicable chapter of title 19 as to public improvements. If no such schedule is set out for improvement districts, the assembly, by ordinance or resolution, shall establish the payment schedule for such special assessment district. Special assessments for services shall be due and payable in whole on or before June 15.
(AO No. 88-45; AO No. 96-77(S-1), § 17, 6-11-1996)
Special assessment notes and bonds to finance the costs of special assessment district improvements and payable from the proceeds of the assessments levied may be issued under such terms and conditions as authorized by the assembly by ordinance.
(AO No. 88-45)
Within 30 days after the assembly's confirmation of the assessment roll and fixing the date of delinquency, any property owner whose assessment, schedule of payments, delinquencies, or amount of penalty or interest has been changed as a result of a hearing on the assessment roll shall be mailed notice designating the property, the amount of the assessment, the schedule of payments and delinquencies and the amount of the penalty and interest. Except for assessments for services which may be sent either separately or as part of the notice/billing of other tax levies or assessments, a payment notice shall be mailed to each property owner not more than 60 nor less than 30 days before the date the assessment becomes delinquent, but the failure to mail the notice shall in no way affect any liability for or enforcement of payment of all or any part of the special assessment.
(CAC 3.08.460; AO No. 92-148; AO No. 96-77(S-1), § 18, 6-11-1996)
A. 
When confirming the assessment roll, the assembly may fix a schedule of dates when the special assessment or special assessment installment payments become due and delinquent. No payment shall be required before 60 days after the assembly's confirmation of the assessment roll. A penalty of eight percent shall be added to any assessment or assessment installment not paid before the date of delinquency.
B. 
For improvements other than those financed through the issuance of special assessment bonds or notes:
1. 
Installment payments shall bear interest from the date of confirmation of the assessment roll until the installment payment is due. The rate of interest shall be determined by the chief fiscal officer and shall be based upon the capital marketplace cost of funds for debt, of similar term, issued to finance similar improvements and shall be fixed at the initial rate for the entire repayment period, with the exception of water and sanitary sewer special assessments. The rate of interest applied to water and sanitary sewer special assessments shall be in accordance with the criteria provided in the approved tariffs of the municipal water and wastewater utility.
2. 
Delinquent assessment payments, and the penalty thereon, bear interest at an annual rate of eight percent from the date of delinquency until paid.
3. 
Penalty and interest payable under subsection B.2 of this section may be waived by the chief fiscal officer where the sum does not exceed $200.00 and such penalty and interest accrued through no fault of the property owner so assessed. The assembly may waive such penalty and interest where the sum exceeds $200.00 and such penalty and interest accrued through no fault of the property owner so assessed.
C. 
In the case of improvements financed through the issuance of special assessment bonds:
1. 
Installment payments shall bear interest at a rate not greater than 0.5 percent higher than the net effective annual interest rate of the special assessment bonds issued to finance the improvements, as approved by the municipal assembly, from the date of the issuance of the special assessment bonds until the installment is due, unless a different date or rate of interest is set by the assembly by ordinance or resolution.
2. 
Delinquent assessment payments, and the penalty thereon, bear interest at an annual rate of eight percent from the date of delinquency until paid.
3. 
Penalty and interest payable under subsection C.2 of this subsection may be waived by the chief fiscal officer where the sum does not exceed $200.00 and such penalty and interest accrued through no fault of the property owner so assessed. The assembly may waive such penalty and interest where the sum exceeds $200.00 and such penalty and interest accrued through no fault of the property owner so assessed.
(CAC 3.08.470; AO No. 88-45; AO No. 91-101; AO No. 96-77(S-1), § 19, 6-11-1996; AO No. 2012-64, § 1, 7-24-2012)
A. 
Except as provided in subsection B of this section, a collection charge shall be added annually to each unpaid special assessment account for each active assessment levied after the effective date of the ordinance codified in this chapter (November 17, 1992). The collection charge for special assessments shall be adjusted annually, if needed, based upon the special assessment district's previous year's administrative cost divided by that district's previous year's number of active accounts subject to the charge. The charge shall be added to the amount due on the first assessment installment and on each annual installment due thereafter. If an assessment is paid in full at a time other than an annual installment due date, the collection charge shall be paid; however, no more than one collection charge shall be charged annually. The charge may not be prorated for any year during which any part of the assessment is unpaid.
B. 
Water and wastewater special assessment accounts shall be charged an annual collection charge as set forth in the water and wastewater utility tariffs.
C. 
Payment of the collection charge from a special assessment payment shall be made after payment of all delinquent and currently due assessment installments, interest and penalty.
(AO No. 92-142)
A special assessment shall, from the time the special assessment is levied in the resolution confirming the assessment roll, be a first lien prior and paramount to all liens except municipal real property tax liens and prior special assessments, upon the property assessed, and the lien shall be of the same character, effect and duration as a lien for municipal real property taxes. A lien for a special assessment, including interest and collection charges, may be collected, foreclosed and otherwise enforced in accordance with the procedures provided by law for the collection, foreclosure and enforcement of municipal tax liens on real property. No person shall have any right to repurchase or redeem the tax-foreclosed property after the expiration of the redemption period and after the property has been devoted to a public purpose or use by the municipality, or has been sold at public auction.
The municipality may devote the property to a public purpose or use by ordinance of the assembly showing the assembly's intent to devote the property to a public purpose or use. The assembly shall have the cumulative remedy for collection of a special assessment, including interest and collection charges, by civil action against the property owner for debt or mortgage foreclosure with the right of redemption as provided by law for real property mortgage foreclosures. The remedies provided by this section apply also to reassessments.
(CAC 3.08.480; AO No. 92-142)
A. 
An entire special assessment may be prepaid without interest or penalty only until such date or during such period as the assembly provides by ordinance or resolution. Thereafter, the assessment may be prepaid in whole or in part at any time with accrued interest to the date of payment unless the assembly provides otherwise by ordinance or resolution. Payments for less than the total amount of the bill will be applied to charges first to delinquent amounts and then to amounts not delinquent in the following order:
1. 
For delinquent amounts: special costs, delinquent interest, penalty, bond interest, interim interest, principal.
2. 
For amounts that are not delinquent: special costs, delinquent interest, penalty, bond interest, interim interest, principal.
B. 
Assessments levied prior to March 1, 1964, which are paid in full, shall be discounted in accordance with the discount schedule in effect at the time the assessment was levied.
(CAC 3.08.471; AO No. 81-6; AO No. 88-45; AO No. 91-101)
No special assessment shall be contested in any civil action, unless commenced within 60 days after the confirmation of the special assessment roll. If no such action be so commenced, the procedure shall be conclusively presumed to have been regular and complete.
(CAC 3.08.490)
The irregularity or invalidity of any special assessment or procedure is waived and may not be contested or questioned in any manner in any proceeding whatsoever by any person not filing a written objection to the assessment roll prior to its confirmation.
(CAC 3.08.500)
The decision of the assembly upon any objection to the assessment roll provided for in this chapter may be reviewed by the Superior Court, Third Judicial District, in the manner provided by law.
(CAC 3.08.520)
The municipality retains any right or procedure, not otherwise inconsistent with the provisions of this title, granted or not prohibited by law to a first-class or unified home rule municipality for local improvements or services and special assessments.
(CAC 3.08.530; AO No. 96-77(S-1), § 20, 6-11-1996)
A. 
If any special assessment procedure of the assembly is irregular or invalid for any reason, the assembly may correct the same at any time within 90 days after the confirmation of the special assessment roll or after final determination of any litigation thereon, whether before or after completing the local improvement or providing the services to which the special assessment applies.
B. 
In the event that a court of competent jurisdiction orders that any or all of a special assessment may not be assessed or enforced by the assembly because of any irregular or invalid special assessment procedure, or remands a special assessment to the assembly for rehearing, the assembly may make a new assessment or reassessment upon the properties specially benefitted by the improvement or service by adopting a resolution to make a new assessment or a reassessment of the properties specially benefitted. The Assembly in the resolution shall provide for the time and date of a public hearing on the new assessment or reassessment, shall direct the preparation of the assessment roll and assess the appropriate assessment against the property in the district.
1. 
The assembly may utilize an administrative hearing officer pursuant to section 19.20.070.
2. 
The assembly may authorize the chair to designate a hearing panel of assembly members to conduct the public hearing and make written findings and recommendations for final approval by the assembly.
3. 
The procedures set forth in sections 19.20.060 through 19.20.090 shall be followed in making the new assessment or reassessment, unless that procedure is in conflict with this section, in which event the provisions of this section shall apply. The previous findings of benefit and necessity shall continue in full force and effect in any assessment or reassessment unless invalidated by a court order.
C. 
If findings of necessity and benefit are necessary to correct the irregular or invalid special assessment, the assembly may proceed to make a new assessment or reassessment of the property specially benefited by initiating a special assessment district in accordance with sections 19.20.025 through 19.20.090.
D. 
In any new assessment or reassessment by the assembly all sums paid upon the former assessment shall be credited to the property upon any new assessment or reassessment and the new assessment or reassessment shall to that extent be deemed satisfied. If a refund, rather than a credit, is determined, then the assembly, in the resolution confirming the assessment roll, shall provide for a refund to the person having paid the amount of assessment to be refunded. No interest or penalty shall be charged on the original assessment.
E. 
The new assessment or reassessment, when completed, shall be enforced and collected in the same manner as other special assessments.
(CAC 3.08.540; AO No. 96-77(S—1), § 21, 6-11-1996; AO No. 2015-91, § 3, 8-25-2015)
A. 
In addition to the requirements and prohibitions of Charter section 9.02(b), any outstanding payment obligations must be satisfied prior to dissolution of any services assessment district. Subject to the prior payment of all outstanding obligations, a service assessment district shall be automatically dissolved at the end of any term specified in the petition to create such district unless an additional term is approved in accordance with this chapter by property owners who bear more than 50 percent of the cost of providing the service.
B. 
In the event there remains an unencumbered fund balance of assessments collected in a services assessment district after payment of all obligations and costs of administration incurred on behalf of the district, the assembly by ordinance shall either: 1) return the unencumbered fund balance to the persons who owned the assessed properties at the time of the last assessment levy in the same proportion such owner's assessment bears to the aggregate assessment of the district, or 2) use the excess funds to continue providing the service until such unencumbered fund balance is fully expended, or 3) a combination of 1) and 2) above.
C. 
All contracts entered into for providing services to a services assessment district shall be subject to termination by the assembly in accordance with this section.
(AO No. 96-77(S-1), § 22, 6-11-1996)
Consistent with the provisions of the policies and strategies contained in the Chugiak-Eagle River element of the Municipality of Anchorage Comprehensive Plan, and notwithstanding anything else in this Title 19, no water distribution improvement districts or sewer lateral improvement districts shall be allowed to include the following properties:
Alfonso Subdivision Lots 29A & B; Almdale Subdivision Lots 1A & 2A; Alta's View Subdivision Lots 1 & 2; Benson Subdivision Lots 1A, 2, 3, & 4A; Benson #2 Lots 5 & 6; Benson Subdivision #3 Lots 7 & 8; Birchwood South Subdivision Block 2 Lots 1 thru 4; Bonnie Subdivision Lots A & B; Ford Subdivision Lots 1, 2 & 3; Fosters Subdivision Lots 62A & B; Gilbert Subdivision Lots 58A & B; Green Pastures Subdivision Lots 1 & 2; J & D Subdivision Lots 1 & 2; L & T Subdivision Lots 1 thru 3; Madeline Subdivision Lots 9A & B; Marvin Subdivision Lots 1 & 2; Miller Von Holzman Subdivision Lots 1 & 2; Railbelt Subdivision Lot 7C; Rasmusson Subdivision Lots 83A & B; Robanna Subdivision Lots 1 & 2; Rollins Subdivision Lots A & B; Rosha Subdivision Lots 10A & B; Section 25, T15N, R2W BLM Lots 8A & B, 13, 23 thru 25, 26 E2 & W2, 27, 28A & B, 31, 32, Lots 1, 2 & 3 of 33; 37, 38, 47, 48, 52, 53 N2 & S2, 54, 57, 59, 60, 61 N2 & S2, 79 thru 82, 84, 85, 86 REM, 88, 90 thru 94, 111 thru 113, 115, 116, 121, 123, 125A & B, 126A, 127, 128A & B, 129A, B & C, 130, 131, 138 REM, 139 REM, 140 thru 143, 146; Splawn Subdivision Lots 11B & C; and Waters Subdivision Lots 12A, B & C. All of the above parcels and lots are located in the Anchorage Recording District, Third Judicial District, State of Alaska.
(AO No. 2017-153(S), § 1, 12-19-2017[1])
[1]
Editor's note — This ordinance also provided that "With respect to each of the properties described in Section 1 above, no water or sewer assessment is due or payable until levied, nor is any water or sewer assessment levied until the property actually connects to the water or sewer service to which the assessment applies. No payment on a water or sewer assessment applicable to the properties described in Section 1 above shall be accepted until the assessment is levied. Each of the properties described in Section 1 above shall have a copy of this ordinance recorded against its title."