The term "local improvement" shall mean any
improvement, work or benefit, whether done by the City under the direction
of the City Manager or by contract, the cost of which, or part thereof,
by this Charter, by ordinance of the Council, or otherwise by law,
is to be borne by the abutting property, or the property benefited,
or its owner.
If not otherwise provided by ordinance, after
the completion of any local improvement, the Council shall by resolution
certify to the Assessor the part of the total cost of such improvement
to be assessed against the abutting property, or the property benefited,
with the exception of the property which may already have paid its
proper share of such improvement, which such property shall be briefly
described by name or number.
A.
Preparation of assessment roll. Upon receipt of such
resolution, the Assessor shall forthwith proceed to assess the amount
directed upon the real property adjoining or abutting upon such improvement,
or the property benefited, as the case may be, including all real
property otherwise exempt from taxation, whether owned by charitable,
benevolent, religious or educational corporations, boards or societies,
or persons, but excluding any property which the Council, or the City
Manager, shall certify has paid its proper share, and shall make and
subscribe an assessment roll thereof.
B.
Public hearing; notice. Upon completion of such assessment
roll, the Assessor shall fix a time of hearing thereon and shall cause
notice thereof to be published at least twice in a daily paper of
the City, such first publication being not less than five days before
the day of hearing, and shall, so far as practicable, cause notice
thereof to be mailed to each person appearing on such tentative roll
at the time of the first publication.
A.
Conduct of hearing; corrections or changes; filing;
rehearing. Upon such hearing, the Assessor shall hear the objections
of interested parties and may adjourn from time to time to complete
such hearing. After such hearing he or she shall make such corrections,
changes and additions as appear to him or her fair and correct and
complete and verify such roll and file the same with the City Manager
for his or her approval. If the City Manager does not approve, he
or she may return it to the Assessor for a rehearing or for correction.
B.
Warrant for collection. If the City Manager approves,
he or she shall sign such roll, together with a warrant to the City
Treasurer, or officer performing like duties, to collect the several
amounts in such roll.
If by reason of this Charter, or by ordinance
of the Council, or otherwise, such assessment is payable in installments,
such roll shall show the total amount as well as the amount of each
installment with the date it becomes due and payable. If bonds are
issued, unless otherwise directed, the number of installments in which
any local improvement assessment is payable shall correspond to the
number of years in the bond issue for such improvement.
If bonds are issued, the first installment shall
become due and payable two months prior to the maturity of the first
bond and each installment annually thereafter. At the time each installment
becomes due and payable it shall become a lien upon the property upon
or against which it is assessed, enforceable and collectible by foreclosure,
as a mortgage in default, by action or by sale. If not paid within
30 days after the same becomes payable, then 1% per month thereafter
shall be added. If not paid at the time the next City tax becomes
payable, it, with all fees and additions, shall be added to such tax
against such property and become a part thereof and its payment enforced
by sale or other proceeding the same as any unpaid City tax.[1]
[1]
Editor's Note: Original § 102, Sewer
district improvements in districts, which immediately followed this
section, was deleted since the City has only a Citywide sewerage system.
In paving, repaving, surfacing and resurfacing,
the share of the abutting property or the assessment against such
property shall be determined according to the linear or foot frontage;
in sidewalk, curb and gutter assessment, proportionately according
to the cost of each improvement, entering into the total of such bond
issue; in all other matters, according to the benefits received, unless
otherwise directed by the Council. The Council shall have the right
and power to direct the principle to govern in completing such assessments
for local improvements.
In the case of any local improvement or benefit
not herein specifically provided for which is ordered and made or
furnished by the City under any power given herein or otherwise by
law, the Council shall have power to determine the cost thereof, the
part to be paid as a general City charge and the part to be paid by
local assessment and to prescribe how, when and against what property
the same shall be assessed and to direct the completion by the Assessor
of an assessment thereof.
The Council may prescribe by ordinance so far
as is practicable that at any time after the completion of a local
improvement any property owner who desires to pay his or her proper
or proportionate share of such improvement in one sum may do so and
that such property owner will thereby be relieved from any local assessment
therefor, anything in this Charter to the contrary notwithstanding,
and may direct the City Manager in reporting the cost of such improvement
to make a tentative return of the share of, or charge against, each
parcel of abutting property, excepting where the amount of such share
or charge is ultimately to be determined upon the principle of benefit
received, the purpose of this provision being to allow property owners
chargeable with a part of such cost to meet and pay such part in a
lump sum without the additional charge for interest arising from a
bond issue. If bonds are issued for such local improvement prior to
the date of the payment of such lump sum, such property owner shall,
in addition thereto, be charged with interest on such proportionate
share at the rate payable on the bonds issued therefor and up to and
including the next succeeding date on which interest on such bond
issue becomes due and payable after the payment of such lump sum.
