Loading...
The Council shall meet at the time and place designated for the review of such special assessment roll, and at such meeting, or a proper adjournment thereof, shall consider all objections made orally or in writing. The Council may correct the roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein; or it may, by resolution, annul the assessment roll and direct that new proceedings be instituted. The same proceedings shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of such changes as the Council deems justified, the Council determines that it is satisfied with the special assessment roll and that assessments are in proportion to benefits recovered, it shall thereupon pass a resolution reciting its determinations, confirming the roll, placing the roll on file in the office of the Village Clerk and directing the Village Clerk to attach a warrant to a certified copy thereof within ten days, therein commanding the Treasurer to spread and collect the various sums and amounts appearing thereon as directed by the Council. The roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 30.16.
(Ord. 38, passed - -00)
If a portion of an assessment roll is determined to be illegal in whole or in part, the Council may revoke its confirmation, correct the illegality, if possible, and reconfirm it. Property which is not involved in the illegality may not be assessed more than was imposed upon the original confirmation without further notice and hearing thereon.
(Ord. 38, passed - -00)
The Council may provide for the payment of special assessments in annual installments. Annual installments shall not exceed 15 in number, the first installment being due upon confirmation of the roll or on such date as the Council may determine. Deferred installments being due annually thereafter, or in the discretion of the Council, may be spread upon and made a part of each annual village tax roll thereafter until all are paid. Interest shall be charged on all deferred installments not to exceed 10% per annum, commencing on the due date of the first installment and payable on the due date of each such subsequent installment; the full amount of all or any deferred installments, with interest accrued thereon to the date of payment, may be paid in advance of the due dates thereof. If the full assessment or the first installment thereof shall be due upon confirmation, each property owner shall have 60 days from the date of confirmation to pay the full amount of the assessment, or the full amount of any installments thereof, without interest or penalty. Following the 60-day period, the assessment or first installment thereof shall, if unpaid, be considered as delinquent and the same penalties shall be collected on such unpaid assessments or first installments thereof as are provided in this subchapter and state law to be collected on delinquent general village taxes. Deferred installments shall be collected without penalty until 60 days after the due date thereof, after which time such installments shall be considered as delinquent and such penalties on the installments shall be collected as are provided in the village ordinance to be collected on delinquent general village taxes. After the Council has confirmed the roll, the Treasurer shall notify by mail each property owner on the roll that the roll has been filed, stating the amount assessed and the terms of payment. Failure on the part of the Treasurer to give the notice or of such owner to receive the notice shall not invalidate any special assessment roll of the village or any assessment thereon, nor excuse the payment of interest or penalties. At the option of the village, the notice or bill for the amount owing may be sent out after the project has been completed. In such event no interest shall be owing nor shall the 60-day period begin to run until after the notice has been mailed by the Treasurer.
(Ord. 38, passed - -00)
Any assessment, or part thereof, remaining unpaid on the first Monday of March following the date when the same became delinquent shall be reported as unpaid by the Treasurer to the Council. Any such delinquent assessment, together with all accrued interest shall be transferred and reassessed on the next annual village tax roll in a column headed “Special Assessments” with a penalty of 4% upon such total amount added thereto, and when so transferred and reassessed upon the tax roll shall be collected in all respects as provided for the collection of village taxes.
(Ord. 38, passed - -00)
Special assessments and all interest, penalties and charges thereon from the date of confirmation of the roll shall become a debt to the village from the persons to whom they are assessed, and, until paid, shall be and remain a lien upon the property assessed, of the same character and effect as the lien created by general laws for state, county, and village taxes, and the lands upon which the same are a lien shall be subject to sale therefor the same as are lands upon which delinquent village taxes constitute a lien.
(Ord. 38, passed - -00)
The Village Clerk shall, within 60 days after the completion of each local or special public improvement; compile the actual cost thereof and certify the same to the Treasurer who shall adjust the special assessment roll to correspond therewith. Should the assessment prove larger than the actual cost by 5% or less, the same shall be reported to the Council which may place the excess in the village treasury or make a refund thereof pro rata according to the assessment. If the assessment exceeds the amount necessary by more than 5%, the entire excess shall be credited to owners of property as shown by the village assessment roll upon which such assessment has been levied, pro rata according to the assessment; provided, however, that no refunds of special assessments may be made which impair, or contravene the provision of any outstanding obligation or bond secured in whole or part by such special assessments. When any special assessment roll shall prove insufficient to meet the cost of the improvement for which it was made, the Council may make an additional pro rata assessment, but the total amount assessed against any one parcel of land shall not exceed the benefits received by the lot or parcel of land.
(Ord. 38, passed - -00)
Loading...