§ 1.306 ASSESSING SINGLE LOTS.
   (A)   When any expense shall have been incurred by the city upon or in respect to any single premises, which expense is chargeable against such premises and the owner thereof under the provisions of the Charter, or any ordinance of the city, or law of the state, and is not of that class required to be prorated among several lots and parcels of land in a special assessment district, an account of the labor, material or service for which such expense was incurred, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the Director of Finance/Treasurer who shall immediately charge and bill the owner, if known. The Manager shall at such times as he or she may deem advisable, prepare a special assessment roll covering all such charges which shall not have been paid. Said roll shall be filed with the Clerk who shall present the same to the Commission.
   (B)   The provisions of the preceding sections of this chapter with reference to special assessments generally and the proceedings necessary to be had before making the improvements shall not apply to assessments contemplated in division (A) above.
   (C)   Upon confirmation of any special assessment roll authorized by this section, the Commission shall determine the number of installments in which assessments may be paid and the rate of interest to be charged on installments.
(Ord. effective 7-28-2017)
Charter reference:
   Property tax, see Charter § 11.2