The Town shall have the power to levy and collect
taxes in the form of special assessments upon property in a limited
and determinable area for special benefits conferred upon such property
by the installation, construction, reconstruction, major repair, improvement
or acquisition of water mains, sanitary sewer mains, stormwater sewers,
curbs, and gutters and by the construction, reconstruction, major
repair, improvement, paving or acquisition of public ways and sidewalks
or parts thereof, and to provide for the payment of all or any part
of the above projects out of the proceeds of such special assessment.
The cost of any project to be paid in whole or in part by special
assessments may include the direct cost thereof, the cost of any land
acquired for the project, interest on bonds, notes, or other evidences
of indebtedness issued in anticipation of the collection of special
assessments, a reasonable charge for the services of the administrative
staff of the Town, and any other item of cost which may reasonably
be attributed to the project.
The procedure for special assessments, wherever
authorized in this Charter, shall be as follows:
A. Basis of cost. The cost of the project being charged
for shall be assessed according to the front-foot rule of apportionment
or some other equitable basis determined by the Council.
B. Maximum assessment. The amount assessed against any
property for any project or improvement shall not exceed the value
of the benefits accruing to the property therefrom, nor shall any
special assessment be levied which shall cause the total amount of
special assessments levied by the Town and outstanding against any
property at any time, exclusive of delinquent installments, to exceed
10% of the assessed value of the property after giving effect to the
benefit accruing thereto from the project or improvement for which
assessed.
[Amended 12-10-2001 by Res. No. 2001-02, effective 1-29-2002]
C. Classes of property. When desirable, the affected
property may be divided into different classes to be charged different
rates, but, except for this, any rate shall be uniform.
D. Levy of assessments. All special assessment charges
shall be levied by the Council by ordinance. Before levying any special
assessment charges, the Council shall hold a public hearing. The Treasurer
shall cause notice to be given stating the nature and extent of the
proposed project, the kind of materials to be used, the estimated
cost of the project, the portion of the project to be assessed, the
number of installments in which the assessment may be paid, the method
to be used in apportioning the cost, and the limits of the proposed
area of assessment. The notice shall also state the time and place
at which all persons interested, or their agents or attorneys, may
appear before the Council and be heard concerning the proposed project
and special assessment. Such notice shall be given by sending a copy
thereof by mail to the owner of record of each parcel of property
proposed to be assessed and to the person in whose name the property
is assessed for taxation and by publication of a copy of the notice
at least once in a newspaper of general circulation in the Town. The
Treasurer shall present at the hearing a certificate of publication
and mailing of copies of the notice, which certificate shall be deemed
proof of notice, but failure of any owner to receive the mailed copy
shall not invalidate the proceedings. The date of the hearing shall
be set at least 10 and not more than 30 days after the Treasurer shall
have completed publication and service of notice as provided in this
section. Following the hearing the Council, in its discretion, may
vote to proceed with the project and may levy the special assessment.
[Amended 6-11-2007 by Res. No. 2007-01]
E. Appeals. Any interested person feeling aggrieved by
the levying of any special assessment under the provisions of this
section shall have the right to appeal to the Circuit Court for Carroll
County within 10 days after the levying of any assessment by the Council.
F. Payment of assessments. Special assessments may be
made payable in annual or more frequent installments over such period
of time, not to exceed 40 years and in such manner as the Council
may determine. The Council shall determine on what date installments
shall be due and payable. Interest may be charged on installments
at the rate to be determined by the Council.
G. When due. All special assessment installments shall
be overdue six months after the date on which they became due and
payable. All special assessments shall be liens on the property and
all overdue special assessments shall be collected in the same manner
as Town taxes or by suit at law.
H. Collections. All special assessments shall be billed
and collected by the Treasurer.
[Amended 6-11-2007 by Res. No. 2007-01]