Loading...
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)
No judgment or decree nor any act of the City Council vacating a special assessment shall destroy or impair the lien of the City upon the lands assessed for such amount of the assessment as may be equitably charged against the same or as by regular mode of proceedings might have been lawfully assessed thereon.
(Ord. 2542, passed 1-26-1976)
When any special assessment shall have been confirmed, the City Council shall direct the assessment so made to be collected. The Mayor and the City Clerk shall thereupon attach their warrant to the assessment roll commanding the City Treasurer to collect from each of the persons assessed in said assessment roll, the amount of money assessed to and set opposite his name and the description of the land assessed to him, and if any person named in said assessment roll shall neglect or refuse to pay his assessment or any part thereof upon demand after the same shall have become payable, then to levy and collect the same by distress and sale of the goods and chattels of such person. Such warrant shall require the City Treasurer, on May 1 following the date when any special assessment or any part thereof has become delinquent, to submit to the City Council a sworn statement of all assessments or parts thereof in said assessment roll which have become delinquent and are unpaid, a list of the names of the persons delinquent (if known), a description of the lot or lots or parcel or parcels of land upon which the assessments or any part thereof remain unpaid and the amount unpaid on each, inclusive of accrued interest and penalties. The assessment roll with the warrant attached shall then be delivered by the City Clerk to the City Treasurer.
(Ord. 2542, passed 1-26-1976)
Loading...