(A) Report of City Manager. When any expense has been incurred by the city upon or with respect to any single lot or parcel of land, which expense is chargeable against the lot or parcel of land and the owner thereof by any City Charter provision or ordinance of the city or the laws of the state, and is not of that class required to be prorated among several lots or parcels of land in a special assessment district, the amount of labor and material or any other expense or service for which the expense was incurred, with a description of the lot or parcel of land upon or with respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to Council.
(B) Resolution of determination. After reviewing the report of the City Manager, Council may, if it so desires, determine by resolution what amount or part of each expense shall be charged, and the person, if known, against whom and the premises upon which the same shall be levied as a special assessment. By the resolution, Council shall determine the number of installments in which the assessment may be paid, determine the rate of interest to be charged on installments, not to exceed 6% per year, designate the land and premises upon which the special assessment shall be levied, direct the Assessor to prepare a special assessment roll in accordance with Council's determination, designate the name by which the assessment roll shall be known and referred to, and, as often as Council deems expedient, require notice of the several amounts so reported and determined to be given by the Clerk, by first-class mail sent to the last known address of the owner as shown on the assessment roll of the city, and by publication.
(C) Special assessment roll. The Assessor shall thereupon prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by Council, and shall assess to each lot or parcel of land such sums as may have been directed by Council.
(D) Certificate of Assessor. When the Assessor has completed the assessment roll, he or she shall attach thereto and endorse thereon his or her certificate to the effect that the roll has been made by him or her pursuant to a resolution of Council (giving the date of adoption of the same) and that in making the assessments therein the Assessor has, as near as may be, according to his or her best judgment, conformed in all respects to the directions contained in such resolution, the City Charter and ordinances. Thereupon, the Assessor shall file the special assessment roll with the Clerk who shall present the same to Council.
(E) Notice of hearing on roll. Upon receipt of the special assessment roll, Council shall order it filed in the office of the Clerk for public examination and shall, by resolution, fix the time and place when Council will meet and review the roll, which meeting shall be held not less than one week after notice thereof, specifying the purpose, time and place, which will have been given by first-class mail to the owner of each lot or parcel of land affected thereby at his or her address shown on the last tax roll of the city, and by publication at least once in a newspaper of general circulation in the city, to be designated by Council.
(F) Hearing on objections. Council shall meet and review the special assessment roll at the time and place appointed or at an adjourned date therefor and shall consider any written objections thereto.
(G) Corrections and changes. Council may correct the roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in the roll shall be noted in the Council minutes.
(H) Confirmation of roll. After the hearing, Council shall confirm the special assessment roll, with any corrections as may have been made, and the Clerk shall endorse the date of confirmation thereon. Upon confirmation, the roll shall be final and conclusive.
(‘83 Code, § 94.40) (Ord. 88-020, passed 6-6-88)
Cross-reference:
Special Assessments, see Ch. 40