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Upon receipt of the special assessment roll as required in this chapter, the Council, by resolution, shall accept such assessment roll and order it to be filed in the office of the Clerk for public examination, shall fix the time and place the Council will meet to review such special assessment roll and direct the Clerk to give notice of a public hearing for the purpose of affording an opportunity for interested persons to be heard. Such notice shall be given by 1 publication in a newspaper published or circulated within the city and by first class mail addressed to each owner of or person in interest in property to be assessed as shown by the last general tax assessment roll of the city. The publication and mailing are to be made at least 10 full days prior to the date of the hearing. Such notice shall meet all requirements of § 54-5. The hearing required by this section may be held at any regular, adjourned or special meeting of the Council. At this meeting, all interested persons or parties shall present in writing their objections, if any, to the assessments against them. The Assessor shall be present at every meeting of the Council at which a special assessment is to be reviewed.
(1993 Code, § 54-9)
The Council shall meet at the time and place designated for the review of the special assessment roll prepared as required in this chapter, and at such meeting or a proper adjournment thereof shall consider all objections to the special assessment roll submitted in writing. The Council may correct the roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein or it may, by resolution, annul such assessment roll and direct that new proceedings be instituted. The same proceedings shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of such changes as the Council deems justified the Council determines that it is satisfied with the special assessment roll and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting such determinations, confirming such roll, placing it on file in the office of the Clerk and directing the Clerk to attach his warrant to a certified copy thereof within 10 days and commanding the Assessor to spread and the Treasurer to collect the various sums and amounts appearing thereon as directed by the Council. Such roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 54-14.
(1993 Code, § 54-10)
(A) All special assessments, except such installments thereof as the Council shall make payable at a future time as provided in this chapter, shall be due and payable upon confirmation of the special assessment roll.
(B) The notice of a special assessment made against property shall include a statement that the owner or any person in interest may file a written appeal with the state tax tribunal within 30 days after confirmation of the roll if the special assessment was protested at the hearing held for the purpose of confirming the roll.
(1993 Code, § 54-11)
(A) The Council may provide for the payment of special assessments in annual installments. Such annual installments shall not exceed 20 in number, the first installment being due upon confirmation of the roll. Interest shall be charged on all deferred installments at a rate to be set by the City Council, commencing on the due date of the first installment and payable on the due date of each subsequent installment. The full amount of all or any deferred installments, with interest accrued thereon to the date of payment, may be paid in advance of the due dates thereof.
(B) If the full assessment or the first installment thereof shall be due upon confirmation of the special assessment roll, each property owner shall have 60 days from the date of confirmation to pay the full amount of the assessment or the full amount of any installment thereof, without interest or penalty. Following the 60 day period, the assessment or first installment thereof shall, if unpaid, be considered as delinquent and the same penalties shall be collected on such unpaid assessments or first installments thereof as are provided in the Charter to be collected on delinquent general city taxes. Deferred installments shall be collected without penalty until 60 days after the due date thereof, after which time such installments shall be considered as delinquent and such penalties on installments shall be collected as are provided in the Charter to be collected on delinquent general city taxes.
(C) After the Council has confirmed the roll, the City Treasurer shall notify by mail each property owner on the roll that the roll has been filed, stating the amount assessed and the terms of payment. Failure on the part of the City Treasurer to give such notice or of such owner to receive the notice shall not invalidate any special assessment roll of the city or any assessment thereon nor excuse the payment of interest or penalties.
(1993 Code, § 54-12) (Ord. passed 9-26-2005)
(A) Special assessments and all interest, penalties and charges thereon from the date of confirmation of the roll shall become a personal obligation to the city from the persons to whom they are assessed and, until paid, shall be and remain a lien upon the property assessed, of the same character and effect as the lien created by general law for county and school taxes and by the Charter for city taxes, and the lands upon which the special assessments are a lien shall be subject to sale therefor the same as are lands upon which delinquent city taxes constitute a lien.
(B) In addition to the procedures established in subsection (A) of this section for the collection of special assessments levied against property, the city may recover the special assessments in a suit in any court of competent jurisdiction. In any such suit, the confirmed special assessment roll upon which the special assessment concerned appears shall be prima facie evidence of the existence of the special assessment, of the regularity of the proceedings in making the special assessment and of the right of the city to recover judgment therefor.
(1993 Code, § 54-13)
(A) The City Manager shall, within 60 days after the completion of each local public improvement, compile the actual cost thereof and certify the cost to the Council. When any special assessment roll shall prove insufficient to meet the cost of the improvement for which it was made, the Council may make an additional pro rata assessment; provided, however, that no property shall be assessed in excess of benefits received. No additional assessment for any local public improvement which exceeds 10% of the original assessment shall be made except in accordance with the requirements of Charter, § 9.2(7).
(B) 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 less than 5% of the total amount of the assessment roll, but should the assessment prove larger than the amount by 5% or more, 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 to the extent such installments then exist and the balance of such refund shall be in cash. No refunds may be made which contravene the provisions of outstanding evidence of indebtedness secured in whole or in part by such special assessment.
(1993 Code, § 54-14)
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