(A) Initiatory resolution. When, by the provisions of the Charter and the laws of the state, the Council shall have power to make a public improvement by special assessment, it shall by resolution set forth the improvement intended to be made and direct the City Manager to prepare a report containing any information they may request concerning the improvement.
(B) Plans and specifications. The City Manager shall prepare, or cause to be prepared, plans and specifications of the improvement to be made; an estimate of the life of the improvement and of the cost thereof; a description of the assessment district or lands affected; and other pertinent information as the Council may have requested.
(C) Report of City Manager. The City Manager shall prepare his or her report and include in it a schedule of all property affected by the proposed improvement, listing the assessed valuation, tax delinquencies, whether land is vacant or improved, and pertinent information on parcels as are owned by public authorities, and other information as the Council may have requested; and shall present it to the Council along with the plans and specifications covering the project, together with his or her 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 the assessment should be spread and the lands which should be included in the special assessment district.
(D) Notice of hearing. After the filing of the report and plans and specifications above referred to, the Council shall by resolution, order the same filed with the Clerk/Treasurer and provide for a public hearing before them on the improvement to be made, which hearing shall be not less than ten days after notice thereof has been given by publication.
(E) Public hearing, objections and changes. At the time and place specified in the 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 and the Council may make any changes in the proposed work or assessment, which shall seem reasonable or proper in view of any objections, or for any other reason which may appear to be for the best interests of the city; provided that, if the improvements intended to be made are enlarged upon or additions made to the district to be assessed, the same shall not be done until after another hearing is held pursuant to notice as required for the original hearings.
(F) Resolution of determination. After the public hearing, the Council may, by resolution, determine to make the improvement and defray the whole or any part of the cost of the improvement by special assessment upon the property especially benefitted in proportion to the benefits derived, or to be derived, and designate whether it is to be assessed according to frontage, area, valuation, benefit or other basis. By the resolution the Council shall approve the plans and specifications for the improvement; determine the number of installments in which assessments may be paid; determine the rate of interest to be charged on installments, not to exceed 6% per annum; designate the district or land and premises upon which special assessments shall be levied; direct the Assessor to prepare a special assessment roll in accordance with the Council’s determination; and designate the name by which the assessment roll shall be known and referred to.
(G) Special assessment roll. The Assessor shall thereupon prepare a special assessment roll including all lots and parcels of land within the special assessment district designated by the Council and shall assess to each lot or parcel of land the relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to the lot or parcel of land bears to the total benefits to all lands in the district. There shall also be entered upon the roll the amount which has been assessed to the city at large.
(H) Certificate of assessor. When the Assessor shall have completed the assessment roll, he or she shall attach thereto, or endorse thereon, his or her certificate to the effect that the roll has been made by him or her pursuant to a resolution of the Council (giving date of adoption of same) and that in making the assessments therein, he or she has, as near as may be, according to his or her best judgment, conformed in all respects to the directions contained in the resolution and the City Charter and the provisions of this chapter. Thereupon, he or she shall file the special assessment roll with the Clerk/Treasurer, who shall present the same to the Council.
(I) Notice of hearing on roll. Upon receipt of the special assessment roll, the Council shall order it filed in the office of the Clerk/Treasurer for public examination, and shall by resolution, fix the time and place when the Council will meet and review the roll, which meeting shall be held not less than ten days after notice thereof, specifying the purpose, time and place, has been published.
(J) Written objections. Any person deeming himself or herself aggrieved by the special assessment roll may file his or her objections thereto in writing with the Clerk/Treasurer prior to the close of the hearing, which written objections shall specify in which respect he or she deems himself or herself aggrieved.
(K) Hearing on objections. 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.
(L) Objection to improvements. If, at or prior to final confirmation of any special assessment roll, written objections to the proposed improvement have been filed by the owners of property which will be required to bear more than 50% of the amount of the special assessment, the improvement shall not be made by proceedings authorized by this chapter without the affirmative vote of four members of the Council.
(M) Corrections and changes. The Council may correct the special assessment roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in the roll shall be noted in the Council minutes.
(N) Confirmation or rejection of roll. After the hearing and review the Council, by resolution, may confirm the special assessment roll with corrections as may have been made, if any, or may refer it back to the Assessor for revision or may annul it and any proceedings in connection therewith.
(O) Certificate of confirmation. The Clerk shall endorse the date of confirmation upon each special assessment roll and upon confirmation the roll shall be final and conclusive.
(P) Contractual provision. In the event that all persons or property owners to be affected by any proposed improvement agree that the proposed improvement be made and that a special assessment be levied in connection therewith, the city may in lieu of the foregoing procedure, enter into a written contract with all of the persons or property owners affected thereby, which contract when properly approved and executed, shall operate as a complete special assessment procedure and the assessment shall be made in accordance with the contract.
(Ord. 54, passed 12-3-1953; Ord. 182, § 1, passed 2-13-2012)