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All special assessment rolls reported by the Board of Special Assessors to the City Council shall be filed in the office of the City Assessor and numbered consecutively for each class of improvement. Before adopting any such assessment roll, the City Council shall cause ten days’ notice to be published in a newspaper of general circulation in the City of Flint, of the filing of the same with the City Assessor and appointing a time when the Board of Special Assessors will meet to review the special assessment, which notice may be in the following form:
Notice is hereby given that the Special Assessment Roll heretofore made by the Board of Special Assessors for the purpose of defraying the cost of (or that part of the cost which the City Council determined should be paid by a special assessment) for the (insert the objective of the assessment and the locality of the property assessed, in general terms) now on file in my office for public inspection, and that the Board of Special Assessors of the City of Flint will meet at my office in the City of Flint on the day of , 20 , at o’clock in the .m., Eastern Standard Time, to review said assessment at which time and place opportunity will be given to all persons interested, to be heard.
Dated:
City Assessor
Any person objecting to his assessment may file his objection thereto, in writing, with the City Assessor, or he may appear in person and state his objection to the Board of Special Assessors during the time said assessment roll is being reviewed.
(Ord. 2542, passed 1-26-1976)
At the time and place appointed for reviewing the assessment roll, the Board of Special Assessors shall meet and there, or at some adjourned meeting, review the assessment roll and shall hear any objections to any assessment which may be made by any person deeming himself aggrieved thereby. The Board of Special Assessors may correct such roll as to any assessment, description of land, or the name of the person chargeable with the payment of any assessment appearing therein and may confirm the assessment roll as reported or as corrected, or annul it and make a new assessment roll. In case a new assessment roll is made, the same proceedings shall be had therein as in respect to the original assessment roll. When a special assessment shall have been confirmed, the City Assessor shall make an endorsement upon the roll showing the date of the confirmation. For the purpose of enabling the City Treasurer to furnish a history or statement of unpaid special assessments, the City Clerk shall, immediately after a special assessment roll shall have been confirmed and filed by him, make a special record of such filing and shall thereupon cause to be entered in a book or books to be known as “Special Assessment Record,” to be kept in the office of the City Treasurer, in a form to be prescribed by the Director of Finance, a detailed statement showing the number of the special assessment, date of confirmation, description of each parcel of land assessed, the amount of assessment and such other information as the City Council may require. Should any such assessment be set aside by the City Council or other lawful authority, the City Treasurer shall make an entry in such record showing the date thereof, and the City Treasurer shall also make an entry in such book showing the dates of payment of all special assessments.
(Ord. 2542, passed 1-26-1976)
When any special assessment shall have been confirmed by the Board of Special Assessors, such assessment as shown on the assessment rolls shall be final and conclusive.
(Ord. 2542, passed 1-26-1976)
All special assessments shall from the date of confirmation thereof constitute a lien upon the lot or lots or parcel or parcels of land assessed and, until paid, shall be a charge against the owner or owners of the lot or lots or parcel or parcels of land assessed, or against the person or respective persons chargeable with the payment of such assessment.
(Ord. 2542, passed 1-26-1976)
The City Council shall fix the time for the payment of any special assessment and if divided into installments the time of payment of each installment thereof. All installments beginning with installment No. 2 shall be due and payable at intervals of twelve (12) months. Each special assessment, or if divided into installments, each installment thereof, prior to its due date shall bear interest at a rate not to exceed the prime commercial lending rate per annum to be computed from and after the date of confirmation of the assessment by the Board of Special Assessors. Provided, that if no bonds are issued in anticipation of the collection of any special assessment the City Council may waive the payment of interest, but not penalties, on such special assessment or any installment thereof. Any one or more installments of a special assessment may be paid in advance at any time, with interest computed to the next installment due date. If the whole or any part of a special assessment or the interest thereon, is not paid at the time when it becomes due, then the same shall be deemed to be delinquent, a collection fee of four percent (4%) plus three-quarters (3/4) of one percent penalty for each month or fraction thereof until paid.
(Ord. 2542, passed 1-26-1976; Ord. 2716, passed 7-9-1979)
Immediately after the confirmation of any special assessment roll by the Board of Special Assessors, the City Treasurer shall record on a ledger sheet by property description the assessment as shown on the special assessment roll indicating the name of the person or persons against whom assessed, listing the installments and due dates of each, and record all subsequent payments, accrued interest and penalties thereon, and such record on said ledger sheet shall be the official collection record of such assessment roll.
(Ord. 2542, passed 1-26-1976)
In all cases of special assessments of any kind against any property wherein any such assessments have failed to be valid in whole or in part, the City Council shall be and it is hereby authorized to cause to be reassessed, such special taxes or assessments and to enforce their collection. Whenever, for any cause, mistake or inadvertence, the amount assessed shall not be sufficient to pay that portion of the cost incurred upon or in respect to any lot or lots or parcel or parcels of land, or the cost of the improvement which the City Council has determined should be assessed against the property or the owners of the property, or the person or persons chargeable with the payment of the assessment in the local assessment district, it shall be lawful and the City Council is hereby authorized to cause to be made a reassessment upon all of the property upon or in respect to which expense has been incurred, or all of the property in the local assessment district, to pay for the public improvement made in such district, and to continue requiring such reassessment until a valid and sufficient assessment shall have been made.
(Ord. 2542, passed 1-26-1976)
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