§ 33.26 DEFINITIONS.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ACTUAL COSTS. All direct or indirect cost incurred by the city in order to deliver goods and services or to undertake a capital construction project. The ACTUAL COST of providing goods or services to a property or a property owner includes the cost, or an allocated portion of the total amount of the actual cost, of making a good or service available to the property owner, whether stated at a minimum, fixed or variable amount. ACTUAL COST includes, but is not limited to, the cost of labor, materials, attorneys’ fees, supplies, equipment rental, property acquisition, permits, financing, engineering, administration, reasonable program delinquencies, return on investment, required fees, insurance, administration, accounting, depreciation, amortization, operation, maintenance, repair or replacement and debt service, including debt service payments or payments into reserve accounts for debt service and payments of amounts necessary to meet debt service coverage requirements.
   ASSESSMENT FOR LOCAL IMPROVEMENT. Any fee, charge or assessment that does not exceed the actual costs incurred by the city for design, construction and financing of a local improvement.
   BOND INDEBTEDNESS. Any formally executed written agreement representing a promise by the city to pay to another a specific sum of money, at a specified date or dates at least one year in the future.
   CAPITAL CONSTRUCTION. The construction, modification, replacement, repair, remodeling or renovation of a structure, or addition to a structure, which is expected to have useful life of more than one year and includes, but is not limited to:
      (1)   Acquisition of land, or a legal interest in land, in conjunction with the capital construction of a structure;
      (2)   Acquisition and or installation of machinery or equipment, furnishings or materials which will become an integral part of a structure;
      (3)   Activities related to capital construction, such as planning, design, acquisition of interim or permanent financing, research, land use and environmental impact studies, acquisition of permits or licenses or other services connected with construction; and/or
      (4)   Acquisition of existing structures, or legal interest in structures, in conjunction with the capital construction.
   CAPITAL IMPROVEMENTS.
      (1)   The grading, graveling, paving or other surfacing of any street; or opening, laying out, widening, extending, altering, changing the grade of or constructing any street;
      (2)   The construction of sidewalks;
      (3)   The construction or upgrading of any storm drains;
      (4)   Water improvements;
      (5)   Sanitary sewer improvements; or
      (6)   Any other public improvement authorized by the Council.
   CITY. The City of Drain, Oregon.
   CITY STAFF. The use of contracted consultants and engineers as may be required.
   COUNCIL. The Drain City Council.
   ESTIMATED ASSESSMENT.
      (1)   With respect to each property to be assessed in connection with a local improvement, the total assessment that, at the time of giving notice of the assessment and the right to object or remonstrate, the city estimates will be levied against the property following completion of the local improvements. The estimate shall be based on the city’s estimate at the time of the actual cost of the local improvement and the proposed formula of apportioning the actual cost to the property.
      (2)   ESTIMATED ASSESSMENTS shall be determined by excluding from the actual cost the cost of financing associated with any bonds issued to accommodate payments or installments.
   EXEMPT BONDED INDEBTEDNESS. With respect to each property to be assessed in connection with a local improvement, the total amount which will be levied against the property following completion of the local improvement. EXEMPT BONDED INDEBTEDNESS also includes bonded indebtedness authorized by specific provision of the state Constitution; and bonded indebtedness incurred, or to be incurred for capital construction or capital improvements that is issued as a general obligation of the city after November 6, 1990, with the approval of the electors of the city; and bonded indebtedness incurred or to be incurred for capital constructions or capital improvements that is issued as a general obligation of the city after November 6, 1990, with the approval of the electors of the city.
   FINAL ASSESSMENT. With respect to each property to be assessed in connection with a local improvement, the FINAL ASSESSMENT shall comprise of the total amount levied against the property following completion of the local improvement. The total assessment shall be based on the actual cost of the local improvement and the formula for apportioning the actual cost to the property.
   FINANCING. All cost necessary or attributable to acquiring and preserving interim or permanent financing of a local improvement.
      (1)   The cost of FINANCING may include the salaries, wages and benefits payable to the employees of the city for work performed in connection with the financing of a local improvement or any part thereof. However, as a condition to inclusion of salaries, wages or benefits payable to employees of the city as financing the cost of a local improvement, or any part thereof, the city shall establish a record keeping system to track the actual work done or services performed by each employee in connection with a local improvement.
      (2)   Financing costs that are incurred after the levy of a final assessment may be included in the final assessment based on the city’s reasonable estimate of the financing cost.
   LOCAL IMPROVEMENT. A capital construction project or, part of a capital construction project, undertaken by the city pursuant to the procedure of forming local assessments on properties benefited, in whole or in part, from the local improvement:
      (1)   Which provides a special benefit only to specific properties or rectifies a problem caused by specific properties;
      (2)   The cost of which are assessed against those properties in a single assessment upon the completion of the project;
      (3)   For which the payment of the assessment plus the appropriate interest may be spread over a period of at least ten years by the property owner;
      (4)   The total of all assessments for a local improvement shall not exceed the actual cost incurred by the city in design, constructing and financing the project; and
      (5)   The status of capital construction project as a local improvement is not impacted by the accrual of a general benefit to properties located outside an improvement district as opposed to the specific benefit of properties located within an improvement district.
   LOT. Lot, block or parcel of land.
   MANAGER. The City Administrator of the City of Drain or the Administrator’s designee.
   OWNER. The owner of the title to real property, or the contract purchaser of real property of record, as shown on the last available complete assessment roll in the office of the County Assessor.
   PROPERTY BENEFITED. All property specifically benefited by a local improvement district. The relative extent of such benefit is to be determined by any just and reasonable method of apportionment of all or a portion of the total cost of the improvement between properties determined to be specifically benefited.
   RECORDER. The Recorder, Clerk or other person or officer of the city serving as a clerk of the city or performing clerical work of the city, or other official or employee as the governing body of the city shall designate to act as RECORDER.
   SINGLE ASSESSMENT. The complete assessment process, including pre-assessment, assessment or reassessment, for any authorized local improvement which provides the procedure to be followed in making local assessments for benefits from a local improvement upon which have been benefited by all or part of the improvement.
   SPECIAL BENEFIT ONLY TO SPECIFIC PROPERTIES. The same meaning as “special and peculiar benefit” as that term is used in O.R.S. 223.389.
   STRUCTURE. Any temporary or permanent building or improvement to real property of any kind, which is constructed of or attached to real property, whether above or beneath the surface.
   TREASURER. The city official, however designated, charged by law with the responsibility for acting as custodian of and investment officer for the public moneys of the city.
   TRUE CASH VALUE. In determining TRUE CASH VALUE of taxable property for the purpose of calculating the amount of indebtedness which may be incurred by the state or local government under the state Constitution or laws of the state, “the real market value” as defined in § 11b(2)(a), Article XI of the state Constitution, may be used if and to the extent that the “real market value” does not exceed the TRUE CASH VALUE.
(Prior Code, § 33.21) (Ord. 365, passed 4-14-1997)