(A) Report of City Manager. When any expense shall have been incurred by the city upon or in respect to any single lot or parcel of land, which expense is chargeable against the lot or parcel of land and the owner thereof, by any Charter provision, or ordinance, or the laws of the state, and is not of that class required to be pro-rated among several lots or parcels of land in a special assessment district, the amount of labor and material or any other expense or service for which the expense was incurred, with a description of the lot or parcel of land upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to the Council.
(B) Resolution of determination. After reviewing the report of the City Manager, the Council may, if it so desires, determine by resolution what amount or part of each expense shall be charged, and the person, if known, against whom and the premises upon which the same shall be levied as a special assessment. By the resolution the Council shall determine the number of installments in which the assessment may be paid; determine the rate of interest to be charged on installments, not to exceed 6% per annum; designate the land and premises upon which the special assessment 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. As often as the Council may deem it expedient, notice of the several amounts so reported and determined shall be given by the Clerk, either by first class mail sent to the last known address of the owner as shown on the assessment roll of the city, or by publication.
(C) 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 sums as may have been directed by the Council.
(D) Certificate of assessor. When the Assessor shall have completed the assessment roll, he or she shall attach thereto and 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 respect to the directions contained in the resolution and the Charter and the provisions of this chapter. Thereupon, he or she shall file the special assessment roll with the Clerk/Treasurer who shall forthwith give notice as has been required by the Council.
(E) Notice of hearing on roll. Upon receipt of the special assessment roll, the Clerk/Treasurer shall give notice as has been directed by the Council, which notice shall state the basis of the assessment, the amount thereof, describe the property affected thereby and give a reasonable time, which shall not be less than 30 days, in which a hearing may be had thereon or payment made.
(F) Hearing on objections. In the event payment is not made within the time specified in the resolution and notice, the Council shall meet at the time and place provided and hear any objections to the roll as prepared.
(G) Corrections and changes. The Council may correct the 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.
(H) Confirmation of roll. After the hearing, the Council shall confirm the special assessment roll with corrections as may have been made and the Clerk/Treasurer shall endorse the date of confirmation thereon and upon confirmation, the roll shall be final and conclusive.
(Ord. 54, passed 12-3-1953; Ord. 182, § 1, passed 2-13-2012)