(a) Method. In addition to the methods now existing, or which may hereafter by created, by law or by ordinance of this City for levying special assessments to provide for the payment of any part of the cost of any public improvement in the City, the method of levying special assessments to pay the cost of planting, maintaining and removal of trees in the City shall be as set forth in this section.
(b) Resolution Declaring Necessity. When the Mayor recommends to Council that a portion of the cost and expense of planting, maintaining and removal of shade trees in the streets and public places of the City be paid by special assessments, Council may declare the necessity therefor by resolution, the passage of which shall require an affirmative vote of three-fourths of all members elected to Council. The resolution shall:
(1) Determine the portion of the cost of such planting, maintaining and removal of shade trees to be assessed. The assessments shall be made upon all the lots and lands abutting upon such streets and public places as may be named in the resolution. The assessments shall be in proportion to the benefits which may result from such improvement and shall provide that the entire remainder of the cost of the improvement, which shall not be less than two percent of the entire cost plus the cost of street intersections, shall be paid by the City:
(2) Provide that all such assessments that are not paid in cash within thirty days of the passage of the levy ordinance referred to in subsection (f) hereof shall be duly certified to the County Auditor as provided by law to be placed by him or her upon the tax duplicate and collected as other taxes are collected in annual installments;
(3) State whether or not notes are to be issued in anticipation of the collection of special assessments and, in the event it is determined to issue such notes, the amount of the assessment so certified to the County Auditor shall bear interest at the same rate as is borne by the notes; and
(4) State that before the date of the first publication of the resolution there will be on file in the office of the Director of Finance his or her “Tree Planting and Maintenance Assessment List,” showing in detail the amount of the assessment which is proposed to be levied upon each lot and parcel of land to be affected by the assessment and that any complaint or objection against the assessment list shall be filed with the Clerk of Council within two weeks after the completion of the publication of the resolution, which publication shall be made as provided in subsection (d) hereof.
In describing the lots and lands as assessed in this procedure, it shall be sufficient to describe the same as being all the lots and lands bounding and abutting upon the streets or public places described in the resolution.
(c) Assessment List. Upon the passage of the resolution referred to in subsection (b) hereof, the Director of Finance shall proceed to spread the total amount of the proposed assessment upon the lots and parcels of land described in the resolution in proportion to the benefits which may result from such planting, maintaining and removal of shade tree improvements and shall prepare a list of all the lots and parcels of land showing the amount in dollars and cents of each proposed assessment set opposite each parcel of land. This list shall be known as the “Tree Planting and Maintenance Assessment List” and shall be kept on file in his or her office and open for public inspection to all persons interested.
(d) Assessment List; Publication. When the “Tree Planting and Maintenance Assessment List” has been completed, the Director of Finance shall cause such declaratory resolution to be published once a week for two consecutive weeks in a newspaper. No other ordinance or resolution in connection with the proceedings hereunder need be published and no other notice as hereinabove noted shall be required.
(e) Board of Revision of Assessments. After the expiration of the two-week period allowed for the filing of objections and complaints, the Director of Finance shall refer the resolution and the “Tree Planting and Maintenance Assessment List,” and any objections or complaints filed concerning the List, to a Board of Revision of Assessments, to be appointed by Council, which Board shall have the same powers and duties in connection with the proposed assessments, complaints and objections as the Assessment Equalization Board is given by Ohio R.C. 727.16 pertaining to special assessment proceedings for other street improvements. When the Board has finally approved the “Tree Planting and Maintenance Assessment List,” it shall report the List to Council. However, such List need not be set forth in full in its report but may be incorporated by reference only.
(f) Action by Council. When the Board of Revision of Assessments has made its report to Council, Council, by ordinance, may determine to proceed with the improvements and assessments and in the same ordinance may levy the assessments as so reported by the Board of Revision of Assessments. Special assessments so levied shall be a lien from the date of the levy ordinance upon the respective parcels of land and lots assessed, enforceable in the manner provided by general law, and shall be payable as determined in the assessing ordinance.
(Ord. 112-1956. Passed 5-21-56.)