SPECIAL ASSESSMENTS
The following words when used in this chapter shall have the meanings respectively ascribed to them:
Cost when referring to the cost of any improvement, shall include the cost of surveys, plans, right-of-way, spreading of rolls, notices, advertising, financing and construction and all other costs incident to the making of such improvement, the special assessments therefor and the financing thereof.
Improvement means any public improvement, any part of the cost of which is to be assessed against one or more lots or parcels of land to be especially benefited thereby, in proportion to the benefit to be derived therefrom.
(Code 1958, § 2-501)
The council shall have power to determine by resolution that the whole or any part of the cost or expense of any improvement shall be defrayed by special assessments upon the property benefited, in proportion to the benefits derived or to be derived.
(Code 1958, § 2-502)
Charter reference— Same provision, Ch. 11, § 11.1.
(a)
Council shall, from time to time as the need may require, adopt or change by resolution the uniform policies or procedures of the city with reference to special assessments within the City of Madison Heights.
(b)
All procedures or policies with reference to special assessments within the City of Madison Heights which may have existed prior to the date of the adoption of this section are hereby expressly revoked.
(Ord. No. 634, §§ 2, 3, 7-9-79)
Editor's note— Sec. 1 of Ord. No. 634 provided for the codification of said ordinance as § 22-50; for purposes of classification, the editor has redesignated §§ 2, 3 as § 22-2.1 of the Code.
The council, in determining whether a reasonable number of property owners to be assessed desire any particular improvement to be made, may request and receive a petition therefor, or may receive such a petition voluntarily presented; but in either event such petition shall be advisory only.
(Code 1958, § 2-503)
Before determining to make any improvement, any part of the cost of which is to be defrayed by special assessment, the council shall require the engineer to ascertain the assessed valuation of all property affected by the proposed improvement, the number of parcels which show tax delinquencies, the number of parcels owned by public authorities, the number of parcels which are vacant, and to prepare or cause to be prepared plans and specifications therefor and an estimate of the cost thereof and to file the same with the clerk, together with his recommendation as to what proportion of the cost should be paid by special assessment and what part, if any, should be a general obligation of the city, the number of installments in which assessments may be paid, and the lands which should be included in the special assessment districts.
(Code 1958, § 2-504)
Charter reference— Cost estimate mandatory, Ch. 11, § 11.2(1).
(a)
After the city engineer files the plans as provided in section 22-4, a public hearing shall be held before the council, which hearing shall be held not less than ten days after notice of the time and place thereof has been published and sent by the clerk by first class mail to all property owners in the proposed district as shown by the current assessment roll of the city.
(b)
At the time and place specified in such notice for the public hearing, the council shall meet and hear any person to be affected by the proposed public improvement. The hearing may be adjourned from time to time by the council.
(Code 1958, §§ 2-505, 2-506)
Charter reference— Public hearing is mandatory, Ch. 11, § 11.2(1).
After the public hearing, required by section 22-5, the council may, by resolution, determine to make the improvement and to defray the whole or part of the cost of the improvement by special assessment upon the property especially benefited in proportion to the benefit derived or to be derived. By such resolution the council shall approve the plans and specifications for the improvement, determine the estimated cost thereof, determine what proportion of such cost shall be paid by special assessment upon the property especially benefited and what part, if any, shall be a general obligation of the city, determine the number of installments in which assessments may be paid, determine the rate of interest to be charged on installments, not to exceed six percent per annum, designate the district or land and premises upon which special assessments shall be levied, and direct the assessor to prepare a special assessment roll in accordance with the council's determination.
(Code 1958, § 2-507)
Upon completion of the improvement and the payment of the cost thereof, the engineer shall certify to the council the total cost of said improvement, together with the amount of the original roll for said improvement.
(Code 1958, § 2-520)
Should the assessments in any special assessment roll, including the amount assessed to the city-at-large, prove insufficient for any reason to pay the cost of the improvement for which they were made, then the council shall make additional assessments against the city and the several lots and parcels of land in the same ratio as the original assessments to supply the deficiency; but the total amount assessed against any lot or parcel of land shall be in proportion to the benefits received from the improvement, provided that the additional pro rata assessment shall not exceed 25 percent of the assessment as originally confirmed unless a meeting of the council be held to review such additional assessment, for which meeting notices shall be mailed as provided in the case of review of the original special assessment roll.
(Code 1958, § 2-521)
The excess by which any special assessment proves larger than the actual cost of the improvement and expenses incidental thereto may be placed in the general fund of the city if such excess is five percent or less of the assessment, but should the assessment prove larger than necessary by more than five percent the entire excess shall be refunded on a pro rata basis to the owners of the property assessed. Such refund shall be made by credit against future unpaid installments in the inverse order in which they are payable to the extent such installments then exist and the balance of such refund shall be in cash. No refund shall be made to any person unless upon receipt of such refund there is no further sums due from such person for any special assessment.
(Code 1958, § 2-522)
Charter reference— Similar provisions, Ch. 11, § 11.4.
Whenever any special assessment shall, in the opinion of the council, be invalid by reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessment has been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment, and whenever the assessment or any part thereof levied upon any premises has been so set aside, if the same has been paid and not refunded, the payment so made shall be applied upon the reassessment and the reassessment shall to that extent be deemed satisfied.
(Code 1958, § 2-523)
Charter reference— Similar provisions, Ch. 11, § 11.5.
In addition to any other remedies and without impairing the lien therefor, any delinquent special assessment, together with interest and penalties, may be collected in an action in assumpsit in the name of the city against the person assessed. If in any such action it shall appear that by reason of any irregularities or informalities the assessment has not been properly made against the defendant or upon the premises sought to be charged, the court may, nevertheless, on satisfactory proof that expense has been incurred by the city which is a proper charge against the defendant or the premises in question, render judgment for the amount properly chargeable against such defendant or upon such premises.
(Code 1958, § 2-524)
No special assessment district shall be created by the council for any one public improvement which includes property having an area in excess of 25 percent of the total area of the city. No public improvement project shall be divided geographically for the purpose of circumventing this provision.
(Code 1958, § 2-525)
Charter reference— Mandatory restriction, Ch. 11, § 11.2(2).
(a)
Whenever an owner of property in the city shall desire to install an improvement, in or upon public or private land, at his own cost, he may make application to the council requesting the adoption of a resolution exempting him or his successors in title, from payment of future special assessments for the installation of a like improvement.
(b)
Prior to the adoption of the resolution by the council exempting the property from such payment, the city engineer shall furnish, to the council, a certificate that the improvement has been installed in accordance with the specifications adopted by the city for such installation, and with the approval of the city engineer.
(c)
Upon the adoption of such resolution the property shall thereafter be exempt from the payment of a special assessment for the installation of a like improvement.
(Code 1958, §§ 2-526, 2-526(1), 2-526(2); Ord. No. 61, §§ 1—3, 8-21-57)
Whenever a builder or developer desires to install public improvements such as sewers, water mains, sidewalks or pavements within the city, without special assessment procedures, such builder or developer shall obtain approval of such installation from the city engineer. Upon such approval and the issuance of a certificate from the city engineer that the work to be done is in full conformity with the city requirements and specifications, such builder or developer shall deposit with the city treasurer a sum of money equal to the city engineer's estimate of cost of construction of each and all of said improvements. In addition there shall be deposited with the city treasurer an amount equal to ten percent of said cost to cover engineering, inspection and other costs of the city occasioned by such construction and installation.
Thereupon the city shall advertise for bids and let the contract for installation of such public improvements in accordance with the provisions of the Charter concerning the same and payment for the construction of said improvements shall be made in the usual manner as the work progresses.
In the event the amount deposited for the improvement is more than required to complete the improvement, the excess shall be refunded without interest to the builder or developer.
In the event the amount deposited for the improvement is less than the full cost thereof the builder or developer shall deposit the amount of the deficiency forthwith upon notice to him by the city.
Whenever any builder or developer affected by the escrow deposit for improvements requirement believes that he cannot comply with such requirements contained in this section, said builder or developer shall make application to the council for a waiver or modification of the requirements of the provisions of this section. Upon the filing of such application by the builder or developer, the council shall hear the same at either a regular or special meeting of council and after considering all matters presented to it by the applicant, make a determination of either granting, modifying or denying said application.
(Code 1958, § 7-144; Ord. No. 125, § 1, 5-11-59; Ord. No. 533, § 1, 11-4-74)
Cross reference— Buildings and building regulations, Ch. 6.
No builder, contractor, realtor, salesman or other person shall exhibit or offer for sale any residence or house erected in the city unless and until application shall have been made to the city assessor for a tentative assessment of said residence or house for tax purposes; and the amount of said tentative assessment, together with the most recent tax rates for city, school and county taxes and special assessments, if any, shall have been posted on a placard with letters and figures not less than No. 14 in size in said residence or house in a prominent and conspicuous place for prospective purchasers to see and examine; provided, this section shall not apply to completed residences or houses which have been regularly assessed as improved property and placed on the tax rolls for the immediately previous year.
(Code 1958, § 6-107; Ord. No. 115, § 1, 10-29-58)
Cross reference— Buildings and building regulations, Ch. 6.
The assessor shall, after a resolution is passed by council per section 22-2, prepare a special assessment roll including all lots or parcels of land within the special assessment district designated by the council, and shall assess to each such lot or parcel of land such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefits to all lands in such district. There shall also be entered upon such roll the amount which has been assessed to the city at large.
(Code 1958, § 2-508)
When the assessor shall have completed the assessment roll, he shall attach thereto or endorse thereon his certificate to the effect that said roll has been made by him pursuant to a resolution of the council, giving date of adoption of same, and that in making the assessments therein he has, as near as may be, according to his best judgment, conformed in all respects to the directions contained in such resolution and to the Charter and the provisions of this chapter. Thereupon he shall file said special assessment roll with the clerk who shall present the same to the council.
(Code 1958, § 2-509)
Upon receipt of the special assessment roll the council shall order it filed in the office of the clerk for public examination and shall fix the time and place when it will meet and review such roll, which meeting shall be held not less than ten days after notice thereof has been sent by the clerk by first class mail to all property owners in the proposed district as shown by the current assessment roll of the city. Such notice shall specify the time and place of such meeting. The council may, in its discretion, publish notice of said meeting not less than ten days prior to date of said meeting.
(Code 1958, § 2-510)
Charter reference— Meeting mandatory, Ch. 11, § 11.2(3).
Any person deeming himself aggrieved by the special assessment roll may file his objections thereto in writing with the clerk prior to the close of the meeting required by section 22-29, which written objections shall specify in what respect he deems himself aggrieved.
(Code 1958, § 2-511)
The council shall meet and review the special assessment roll at the time and place appointed, or at an adjourned date therefor, and shall consider any written objections thereto. The council may correct said roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in such roll shall be noted in the council's minutes. After such hearing and review the council may confirm such special assessment roll with such corrections as it may have made, if any, or may refer it back to the assessor for revision or may annul it and any proceedings in connection therewith. No original special assessment roll shall be finally confirmed except by the affirmative vote of five of the members of the council if prior to such confirmation written objections to the proposed improvement have been filed by the owners of property which will be required to bear more than 50 percent of the amount of such special assessment. The clerk shall endorse the date of confirmation upon each special assessment roll. Such roll shall, upon confirmation, be final and conclusive.
(Code 1958, § 2-512)
Charter reference— Confirmation by five council members required upon objection of property owners paying over 50 percent of assessment, Ch. 11, § 11.2(4).
No public improvement to be financed in whole or in part by special assessment shall be made before the confirmation of the special assessment roll for such improvement per section 22-31.
(Code 1958, § 2-513)
Charter reference— Same provisions, Ch. 11, § 11.2(5).
The assessment roll shall be transmitted by the clerk to the treasurer for collection immediately after its confirmation per section 22-31. The treasurer may mail statements of the several assessments to the respective owners, as indicated by the records of the assessor, of the several lots and parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided, however, that failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.
(Code 1958, § 2-515)
All special assessments contained in any special assessment roll, including any part thereof deferred as to payment, shall from the date of confirmation of such roll constitute a lien upon the respective lots or parcels of land assessed and until paid shall be a charge against the respective owners of the several lots and parcels of land and a debt to the city from the persons to whom they are assessed. Such lien shall be of the same character and effect as the lien created by the Charter for city taxes and shall include accrued interest and penalties. No judgment or decree nor any act of the council vacating a special assessment shall destroy or impair the lien upon the premises assessed for such amount of the assessment as may be equitably charged against the same, or as by a regular mode of proceeding might be lawfully assessed thereon. All special assessments shall become due upon confirmation of the special assessment roll or in annual installments not to exceed 15 in number as the council may determine at the time of confirmation, and if in annual installments the council shall determine the first installment to be due upon confirmation or on the following July first and subsequent installments on July first of succeeding years.
(Code 1958, § 2-514)
Charter reference— Similar provisions, Ch. 11, § 11.7; tax lien on property, Ch. 9, § 9.14.
(a)
The whole or any part of any assessment may be paid during the period of 60 days from the date of the confirmation of the special assessment roll without interest or penalty.
(b)
Not later than 15 days after the end of said 60 day period, the treasurer shall transmit such roll to the assessor with all payments upon assessments noted thereon. The assessor shall then divide any remaining balance of each assessment into such number of equal installments as shall have been fixed by the council; provided, that if such division operates to make any installment less than $10.00, then the assessor shall reduce the number of installments so that each installment shall be above and as near to $10.00 as possible.
(Code 1958, § 2-516)
The first installment shall be spread upon the next city tax roll in a column headed "special assessments," together with interest upon all unpaid installments from the date of the confirmation of the roll to the first day of July of the year in which such tax roll is made; provided, that any fraction of a month shall be considered as a full month. Thereafter one installment shall be spread upon each annual tax roll together with one year's interest upon all unpaid installments; provided, that when any annual installment shall have been prepaid as provided in section 22-49, then there shall be spread upon the tax roll for such year only the interest upon all unpaid installments.
(Code 1958, § 2-517)
After each installment has been placed on the tax rolls, the same shall be collected by the treasurer with the same rights and remedies and the same penalties and interest as provided in the Charter for the collection of taxes. On the first day of the second month following the due date, the treasurer shall add to all assessments or installments paid and thereafter a collection fee of one percent of the amount of the assessment, and on the first day of each succeeding month he shall add an additional one-half of one percent as a collection fee. All collection fees shall belong to the city and be collectible in the same manner as the collection fee on city taxes.
(Code 1958, § 2-518)
Cross reference— City treasurer, Ch. 2, Art. IV.
After the expiration of the 60 day period provided for in section 22-46, any installment which has not been spread upon the tax rolls may be discharged by paying of the face amount thereof plus interest thereon to date of payment. Any person desiring to pay such installment in advance shall first secure the proper statement from the treasurer to permit the treasurer to compute the amount to be paid. The treasurer shall report to the assessor all advance payments on installments so that the assessor shall have such information before spreading installments on the next city tax roll.
(Code 1958, § 2-519)
SPECIAL ASSESSMENTS
The following words when used in this chapter shall have the meanings respectively ascribed to them:
Cost when referring to the cost of any improvement, shall include the cost of surveys, plans, right-of-way, spreading of rolls, notices, advertising, financing and construction and all other costs incident to the making of such improvement, the special assessments therefor and the financing thereof.
Improvement means any public improvement, any part of the cost of which is to be assessed against one or more lots or parcels of land to be especially benefited thereby, in proportion to the benefit to be derived therefrom.
(Code 1958, § 2-501)
The council shall have power to determine by resolution that the whole or any part of the cost or expense of any improvement shall be defrayed by special assessments upon the property benefited, in proportion to the benefits derived or to be derived.
(Code 1958, § 2-502)
Charter reference— Same provision, Ch. 11, § 11.1.
(a)
Council shall, from time to time as the need may require, adopt or change by resolution the uniform policies or procedures of the city with reference to special assessments within the City of Madison Heights.
(b)
All procedures or policies with reference to special assessments within the City of Madison Heights which may have existed prior to the date of the adoption of this section are hereby expressly revoked.
(Ord. No. 634, §§ 2, 3, 7-9-79)
Editor's note— Sec. 1 of Ord. No. 634 provided for the codification of said ordinance as § 22-50; for purposes of classification, the editor has redesignated §§ 2, 3 as § 22-2.1 of the Code.
The council, in determining whether a reasonable number of property owners to be assessed desire any particular improvement to be made, may request and receive a petition therefor, or may receive such a petition voluntarily presented; but in either event such petition shall be advisory only.
(Code 1958, § 2-503)
Before determining to make any improvement, any part of the cost of which is to be defrayed by special assessment, the council shall require the engineer to ascertain the assessed valuation of all property affected by the proposed improvement, the number of parcels which show tax delinquencies, the number of parcels owned by public authorities, the number of parcels which are vacant, and to prepare or cause to be prepared plans and specifications therefor and an estimate of the cost thereof and to file the same with the clerk, together with his recommendation as to what proportion of the cost should be paid by special assessment and what part, if any, should be a general obligation of the city, the number of installments in which assessments may be paid, and the lands which should be included in the special assessment districts.
(Code 1958, § 2-504)
Charter reference— Cost estimate mandatory, Ch. 11, § 11.2(1).
(a)
After the city engineer files the plans as provided in section 22-4, a public hearing shall be held before the council, which hearing shall be held not less than ten days after notice of the time and place thereof has been published and sent by the clerk by first class mail to all property owners in the proposed district as shown by the current assessment roll of the city.
(b)
At the time and place specified in such notice for the public hearing, the council shall meet and hear any person to be affected by the proposed public improvement. The hearing may be adjourned from time to time by the council.
(Code 1958, §§ 2-505, 2-506)
Charter reference— Public hearing is mandatory, Ch. 11, § 11.2(1).
After the public hearing, required by section 22-5, the council may, by resolution, determine to make the improvement and to defray the whole or part of the cost of the improvement by special assessment upon the property especially benefited in proportion to the benefit derived or to be derived. By such resolution the council shall approve the plans and specifications for the improvement, determine the estimated cost thereof, determine what proportion of such cost shall be paid by special assessment upon the property especially benefited and what part, if any, shall be a general obligation of the city, determine the number of installments in which assessments may be paid, determine the rate of interest to be charged on installments, not to exceed six percent per annum, designate the district or land and premises upon which special assessments shall be levied, and direct the assessor to prepare a special assessment roll in accordance with the council's determination.
(Code 1958, § 2-507)
Upon completion of the improvement and the payment of the cost thereof, the engineer shall certify to the council the total cost of said improvement, together with the amount of the original roll for said improvement.
(Code 1958, § 2-520)
Should the assessments in any special assessment roll, including the amount assessed to the city-at-large, prove insufficient for any reason to pay the cost of the improvement for which they were made, then the council shall make additional assessments against the city and the several lots and parcels of land in the same ratio as the original assessments to supply the deficiency; but the total amount assessed against any lot or parcel of land shall be in proportion to the benefits received from the improvement, provided that the additional pro rata assessment shall not exceed 25 percent of the assessment as originally confirmed unless a meeting of the council be held to review such additional assessment, for which meeting notices shall be mailed as provided in the case of review of the original special assessment roll.
(Code 1958, § 2-521)
The excess by which any special assessment proves larger than the actual cost of the improvement and expenses incidental thereto may be placed in the general fund of the city if such excess is five percent or less of the assessment, but should the assessment prove larger than necessary by more than five percent the entire excess shall be refunded on a pro rata basis to the owners of the property assessed. Such refund shall be made by credit against future unpaid installments in the inverse order in which they are payable to the extent such installments then exist and the balance of such refund shall be in cash. No refund shall be made to any person unless upon receipt of such refund there is no further sums due from such person for any special assessment.
(Code 1958, § 2-522)
Charter reference— Similar provisions, Ch. 11, § 11.4.
Whenever any special assessment shall, in the opinion of the council, be invalid by reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessment has been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment, and whenever the assessment or any part thereof levied upon any premises has been so set aside, if the same has been paid and not refunded, the payment so made shall be applied upon the reassessment and the reassessment shall to that extent be deemed satisfied.
(Code 1958, § 2-523)
Charter reference— Similar provisions, Ch. 11, § 11.5.
In addition to any other remedies and without impairing the lien therefor, any delinquent special assessment, together with interest and penalties, may be collected in an action in assumpsit in the name of the city against the person assessed. If in any such action it shall appear that by reason of any irregularities or informalities the assessment has not been properly made against the defendant or upon the premises sought to be charged, the court may, nevertheless, on satisfactory proof that expense has been incurred by the city which is a proper charge against the defendant or the premises in question, render judgment for the amount properly chargeable against such defendant or upon such premises.
(Code 1958, § 2-524)
No special assessment district shall be created by the council for any one public improvement which includes property having an area in excess of 25 percent of the total area of the city. No public improvement project shall be divided geographically for the purpose of circumventing this provision.
(Code 1958, § 2-525)
Charter reference— Mandatory restriction, Ch. 11, § 11.2(2).
(a)
Whenever an owner of property in the city shall desire to install an improvement, in or upon public or private land, at his own cost, he may make application to the council requesting the adoption of a resolution exempting him or his successors in title, from payment of future special assessments for the installation of a like improvement.
(b)
Prior to the adoption of the resolution by the council exempting the property from such payment, the city engineer shall furnish, to the council, a certificate that the improvement has been installed in accordance with the specifications adopted by the city for such installation, and with the approval of the city engineer.
(c)
Upon the adoption of such resolution the property shall thereafter be exempt from the payment of a special assessment for the installation of a like improvement.
(Code 1958, §§ 2-526, 2-526(1), 2-526(2); Ord. No. 61, §§ 1—3, 8-21-57)
Whenever a builder or developer desires to install public improvements such as sewers, water mains, sidewalks or pavements within the city, without special assessment procedures, such builder or developer shall obtain approval of such installation from the city engineer. Upon such approval and the issuance of a certificate from the city engineer that the work to be done is in full conformity with the city requirements and specifications, such builder or developer shall deposit with the city treasurer a sum of money equal to the city engineer's estimate of cost of construction of each and all of said improvements. In addition there shall be deposited with the city treasurer an amount equal to ten percent of said cost to cover engineering, inspection and other costs of the city occasioned by such construction and installation.
Thereupon the city shall advertise for bids and let the contract for installation of such public improvements in accordance with the provisions of the Charter concerning the same and payment for the construction of said improvements shall be made in the usual manner as the work progresses.
In the event the amount deposited for the improvement is more than required to complete the improvement, the excess shall be refunded without interest to the builder or developer.
In the event the amount deposited for the improvement is less than the full cost thereof the builder or developer shall deposit the amount of the deficiency forthwith upon notice to him by the city.
Whenever any builder or developer affected by the escrow deposit for improvements requirement believes that he cannot comply with such requirements contained in this section, said builder or developer shall make application to the council for a waiver or modification of the requirements of the provisions of this section. Upon the filing of such application by the builder or developer, the council shall hear the same at either a regular or special meeting of council and after considering all matters presented to it by the applicant, make a determination of either granting, modifying or denying said application.
(Code 1958, § 7-144; Ord. No. 125, § 1, 5-11-59; Ord. No. 533, § 1, 11-4-74)
Cross reference— Buildings and building regulations, Ch. 6.
No builder, contractor, realtor, salesman or other person shall exhibit or offer for sale any residence or house erected in the city unless and until application shall have been made to the city assessor for a tentative assessment of said residence or house for tax purposes; and the amount of said tentative assessment, together with the most recent tax rates for city, school and county taxes and special assessments, if any, shall have been posted on a placard with letters and figures not less than No. 14 in size in said residence or house in a prominent and conspicuous place for prospective purchasers to see and examine; provided, this section shall not apply to completed residences or houses which have been regularly assessed as improved property and placed on the tax rolls for the immediately previous year.
(Code 1958, § 6-107; Ord. No. 115, § 1, 10-29-58)
Cross reference— Buildings and building regulations, Ch. 6.
The assessor shall, after a resolution is passed by council per section 22-2, prepare a special assessment roll including all lots or parcels of land within the special assessment district designated by the council, and shall assess to each such lot or parcel of land such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefits to all lands in such district. There shall also be entered upon such roll the amount which has been assessed to the city at large.
(Code 1958, § 2-508)
When the assessor shall have completed the assessment roll, he shall attach thereto or endorse thereon his certificate to the effect that said roll has been made by him pursuant to a resolution of the council, giving date of adoption of same, and that in making the assessments therein he has, as near as may be, according to his best judgment, conformed in all respects to the directions contained in such resolution and to the Charter and the provisions of this chapter. Thereupon he shall file said special assessment roll with the clerk who shall present the same to the council.
(Code 1958, § 2-509)
Upon receipt of the special assessment roll the council shall order it filed in the office of the clerk for public examination and shall fix the time and place when it will meet and review such roll, which meeting shall be held not less than ten days after notice thereof has been sent by the clerk by first class mail to all property owners in the proposed district as shown by the current assessment roll of the city. Such notice shall specify the time and place of such meeting. The council may, in its discretion, publish notice of said meeting not less than ten days prior to date of said meeting.
(Code 1958, § 2-510)
Charter reference— Meeting mandatory, Ch. 11, § 11.2(3).
Any person deeming himself aggrieved by the special assessment roll may file his objections thereto in writing with the clerk prior to the close of the meeting required by section 22-29, which written objections shall specify in what respect he deems himself aggrieved.
(Code 1958, § 2-511)
The council shall meet and review the special assessment roll at the time and place appointed, or at an adjourned date therefor, and shall consider any written objections thereto. The council may correct said roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in such roll shall be noted in the council's minutes. After such hearing and review the council may confirm such special assessment roll with such corrections as it may have made, if any, or may refer it back to the assessor for revision or may annul it and any proceedings in connection therewith. No original special assessment roll shall be finally confirmed except by the affirmative vote of five of the members of the council if prior to such confirmation written objections to the proposed improvement have been filed by the owners of property which will be required to bear more than 50 percent of the amount of such special assessment. The clerk shall endorse the date of confirmation upon each special assessment roll. Such roll shall, upon confirmation, be final and conclusive.
(Code 1958, § 2-512)
Charter reference— Confirmation by five council members required upon objection of property owners paying over 50 percent of assessment, Ch. 11, § 11.2(4).
No public improvement to be financed in whole or in part by special assessment shall be made before the confirmation of the special assessment roll for such improvement per section 22-31.
(Code 1958, § 2-513)
Charter reference— Same provisions, Ch. 11, § 11.2(5).
The assessment roll shall be transmitted by the clerk to the treasurer for collection immediately after its confirmation per section 22-31. The treasurer may mail statements of the several assessments to the respective owners, as indicated by the records of the assessor, of the several lots and parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided, however, that failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.
(Code 1958, § 2-515)
All special assessments contained in any special assessment roll, including any part thereof deferred as to payment, shall from the date of confirmation of such roll constitute a lien upon the respective lots or parcels of land assessed and until paid shall be a charge against the respective owners of the several lots and parcels of land and a debt to the city from the persons to whom they are assessed. Such lien shall be of the same character and effect as the lien created by the Charter for city taxes and shall include accrued interest and penalties. No judgment or decree nor any act of the council vacating a special assessment shall destroy or impair the lien upon the premises assessed for such amount of the assessment as may be equitably charged against the same, or as by a regular mode of proceeding might be lawfully assessed thereon. All special assessments shall become due upon confirmation of the special assessment roll or in annual installments not to exceed 15 in number as the council may determine at the time of confirmation, and if in annual installments the council shall determine the first installment to be due upon confirmation or on the following July first and subsequent installments on July first of succeeding years.
(Code 1958, § 2-514)
Charter reference— Similar provisions, Ch. 11, § 11.7; tax lien on property, Ch. 9, § 9.14.
(a)
The whole or any part of any assessment may be paid during the period of 60 days from the date of the confirmation of the special assessment roll without interest or penalty.
(b)
Not later than 15 days after the end of said 60 day period, the treasurer shall transmit such roll to the assessor with all payments upon assessments noted thereon. The assessor shall then divide any remaining balance of each assessment into such number of equal installments as shall have been fixed by the council; provided, that if such division operates to make any installment less than $10.00, then the assessor shall reduce the number of installments so that each installment shall be above and as near to $10.00 as possible.
(Code 1958, § 2-516)
The first installment shall be spread upon the next city tax roll in a column headed "special assessments," together with interest upon all unpaid installments from the date of the confirmation of the roll to the first day of July of the year in which such tax roll is made; provided, that any fraction of a month shall be considered as a full month. Thereafter one installment shall be spread upon each annual tax roll together with one year's interest upon all unpaid installments; provided, that when any annual installment shall have been prepaid as provided in section 22-49, then there shall be spread upon the tax roll for such year only the interest upon all unpaid installments.
(Code 1958, § 2-517)
After each installment has been placed on the tax rolls, the same shall be collected by the treasurer with the same rights and remedies and the same penalties and interest as provided in the Charter for the collection of taxes. On the first day of the second month following the due date, the treasurer shall add to all assessments or installments paid and thereafter a collection fee of one percent of the amount of the assessment, and on the first day of each succeeding month he shall add an additional one-half of one percent as a collection fee. All collection fees shall belong to the city and be collectible in the same manner as the collection fee on city taxes.
(Code 1958, § 2-518)
Cross reference— City treasurer, Ch. 2, Art. IV.
After the expiration of the 60 day period provided for in section 22-46, any installment which has not been spread upon the tax rolls may be discharged by paying of the face amount thereof plus interest thereon to date of payment. Any person desiring to pay such installment in advance shall first secure the proper statement from the treasurer to permit the treasurer to compute the amount to be paid. The treasurer shall report to the assessor all advance payments on installments so that the assessor shall have such information before spreading installments on the next city tax roll.
(Code 1958, § 2-519)