Section 1. When, by the provisions of this Charter, the cost and expense of any local or public improvement may be defrayed in whole or in part by special assessment upon the lands abutting upon or adjacent thereto, or otherwise benefited by the improvements, such assessment may be made as in this Charter provided.
Section 2. Right to Petition For: The residents and the property owners upon any street or district desiring to have any public improvement made therein, whether the same is to be paid by special assessment or not, may petition therefor, and file such petition with the City Clerk. Upon filing of such petition the City Clerk shall number it in its order for that year, make a record thereof, and then turn the same over to the Mayor. The Mayor shall thereupon investigate the subject and if, in his opinion, the improvement is desirable, he shall include the same in the next appropriate annual budget for improvements.
Section 3. Budget for Special Improvements: On or before May 1 in each year the Mayor shall prepare and present to the Council a budget of all improvements proposed to be made during the ensuing fiscal year to be paid for in whole or in part by special assessment. This budget shall contain the following information:
A. Location and general description of each improvement.
B. Estimated cost of the same.
C. Method of financing.
D. Method of assessment, mode of payment, number of annual payments and such other information as the Council may require.
E. A schedule showing which of these improvements, in his opinion, is most necessary to make and the order in which they should be taken up.
Section 4. Hearing on Special Improvement Budget: The Council shall, immediately upon receipt of such budget, make the same provision for a public hearing as is prescribed in Section 6, 19th Chapter for “annual City budget,” which hearing may be held at the same time, or at a separate time, whichever shall be decided upon by the Council; and like notice shall be given to the public of the time and place of such hearings as that prescribed in said Section 6.
Section 5. Effect of Petition For or Against: If, at or previous to the public hearing mentioned in the last section in relation to any special assessment and previous to the passage of the resolution hereinafter mentioned declaring the same as a necessary public improvement, a majority of the property owners in and owning at least fifty percent of the assessed value, according to the preceding annual assessment roll, of the property to be taxed for such public improvement shall file with the City Clerk a remonstrance against the making of such improvement the Council shall drop said improvement from such special improvement budget for that year; and if, at or previous to the public hearing mentioned in the last section and previous to the passage of the resolution hereinafter mentioned declaring the necessary public improvements for that year, but not afterwards, one half of the property owners in and owning fifty percent of the assessed value of the property to be taxed for any public improvement, shall file with the City Clerk a petition requesting that such improvement be made during the current year, then and in such case such improvement petitioned for shall be considered as part of the budget presented by the Mayor and be dealt with accordingly.
Signatures may be withdrawn from or added to such petitions up to but not after the Council shall have determined the sufficiency of such petition.
Section 6. Necessity to be Declared: Immediately after such public hearing shall have been held, the Council, subject to petitions as above, shall approve by resolution the whole of such budget or such portion thereof as to them shall seem best, and shall enter such resolution at large upon their minutes, such resolution shall contain a statement that the Council declares such improvement, in each case, a necessary public improvement and shall therein state what portion of the expense thereof shall be paid by special assessment and what part, if any, shall be appropriated from the general funds of the City, and shall in the same resolution designate the district of land and the premises upon which each special assessment shall be levied.
Section 7. Special Assessment. Limitation: The cost and expenses of any improvement which may be made by special assessment shall include the cost of surveys, plans, assessments and cost of construction. In no case shall the whole amount to be levied by special assessment upon any lot or premises for any one improvement, exceed the amount of benefits resulting from such improvement to such lot or land.
Section 8. Emergency Special Assessment: If, after preparation of and hearing on the special assessment budget as in Sections 3 and 4 hereof provided, the Council by a three fourths vote of all members elect shall declare some additional proposed special improvement an immediate necessity, to be borne by special assessment, such special improvement and special assessment may be authorized and directed, subject to like notice, hearing, action and confirmation as in case of ordinary special assessments, and said Council may declare the sum due at such time as they deem necessary and issue their warrant to the City Treasurer directing such collection; provided, not to exceed one tenth part of the cost of such emergency improvement shall be spread over the City at large unless provision shall have been anticipated and made in the last annual appropriation bill for such greater part.
Section 9. Special Assessment. How Levied: In addition to the amount hereinbefore authorized, the Council may raise, by special assessment upon a special assessment district, the whole or such portion of the cost of such improvement as they may determine, except as provided in Section 12 hereof, for the purpose of grading, paving, curbing and otherwise improving streets as herein provided, or for the constructing of sewers or drains, or for building retaining walls upon or along any stream or water front, or for making other local improvements especially beneficial to the lands and property in the district.
The amount to be so raised by special assessment for any form of street improvement may be levied according to benefit, as the Council may determine.
Section 10. Special Assessment Funds: Revenues and moneys raised for taxation in any special assessment district in the City shall be divided into special assessment funds. The money raised by special assessment in any special district for sewers, paving, repairs, or improvements of any kind, shall constitute a special fund for the purpose for which it was raised, and such fund shall be used for no other purpose whatever; provided, if there be a surplus after paying for such special improvement, it may be credited to some other fund when it does not exceed ten percent of the amount collected, as the Council may determine, but if it exceeds such percent it shall be returned to those form whom collected.
Section 11. Assessment Precedes Contract: Special assessments, to defray the estimated cost of any improvement, shall be levied and the special assessment roll confirmed before the making of the improvement or signing contract.
Section 12. Part of Cost Paid from General Fund: Whenever any special assessment is to be made according to a resolution of the Council made in the manner prescribed in this chapter, the Council shall direct the assessment to be made by the City Assessor against the premises or locality constituting the district to be assessed therefor. If there shall be included in any special assessment district lots belonging to the City, or public buildings or public grounds belonging to the City, not taxable, such part of the expense of such improvement as in the opinion of the Council making the special assessment would be justly apportionable to such public grounds, buildings and City property, and to any interior square or places formed by the intersection of streets, were they taxable, shall be paid from the general fund, or from the proper street district fund or partly from each, as the Council shall determine to be just.
Section 13. Special Assessment Roll To Be Prepared: Upon receiving such order the City Clerk shall at once make a transcript of that portion of the last annual assessment roll covering the property to be assessed, so far as the description of each parcel of land, the name of the owner, if known, and the valuation thereof is concerned, which transcript, when completed, shall constitute the special assessment roll for that district. The City Assessor shall thereupon levy as a special assessment roll and against the person chargeable therewith, if known, the amount which such Assessor shall fix as the just proportion of benefit derived by him, such person, or shall spread and levy the same according to the frontage touching and abutting on said street or improvement, as the Council may direct, and in case of any irregularly shaped premises, reasonable allowance may be made therefor. In all cases where the ownership of any description is unknown to the Clerk he shall in lieu of the name of the owner insert the word “unknown” and if by mistake or otherwise any person shall be improperly designated as the owner of any lot, parcel of land, or premises, or if the same shall be assessed without the name of the owner, such assessment shall not for any cause be vitiated but shall, in all respects, be as valid a claim upon and against such lot, parcel of land or premises, as though assessed in the name of the proper owner, and when the assessment roll shall have been confirmed, be a lien upon such lot, parcel of land or premises, as though assessed in the name of the proper owner, and when the assessment roll shall have been confirmed, be a lien upon such lot, parcel of land or premises, and be collected as in other cases.
Section 14. Special Charges: When any expense shall be incurred by the City or in respect to any separate or single lot, parcel of land or premises which, by the provisions of this act, the Council is authorized to charge and collect as a special assessment against the same, and not being of that class of special assessment required to be made pro rata upon several lots or parcels of land in an assessment district, the Mayor or Clerk shall make an account of the labor or services for which such expense was incurred, verified by the officer or person performing the labor or services, with a description of the lot or premises upon in respect to which the expense was incurred, and the name of the owner or person chargeable therewith shall be report to the Council in such manner as they shall prescribe. The Council shall thereupon determine what amount or part of every 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, and report the same to the City Clerk.
Section 15. Charges. How Collected: The City Clerk shall thereupon file such report, together with the determination of the Council, in his office, and at once present a bill therefore to the party charged therewith for payment. If such payment shall not be made before the time of making out the next annual City tax roll, then the City Clerk shall report that fact to the assessing officer, and he shall thereupon place such sum, with interest at the rate of seven percent per annum from the date of rendering such bill, upon the next annual tax roll, in a column specially marked for that purpose, as a charge against the premises designated by the Council in its original order; and the assessment and all taxes levied thereon shall thereafter be in all things governed by the general tax laws of the State and the provisions of this Charter in relation to special assessment.
Section 16. Assessment a Lien: All special assessments shall, from the date of confirmation thereof, constitute a lien upon the respective lots or parcels of land assessed, and shall be charged against the person to whom assessed until paid.
Section 17. Ten Installments Permitted: Upon the confirmation of any special assessment, the amount thereof may be divided into not more than ten installments, one of which shall be collected each year at such times as the City Council shall determine, with annual interest at a rate not exceeding six percent per annum, but the whole assessment, after confirmation, may be paid to the City Treasurer any time in full, with appropriate interest thereon.
Section 18. When Due. All special assessments, except such installments thereof as the City Council shall make payable at a future time, as provided in the preceding section, shall be due and payable on confirmation.
Section 19. One Roll for all Installments: If any special assessment be divided into installments, it shall not be necessary to make a special assessment roll for each installment, nor to reconfirm or recertify the same to successive Treasurers, but the assessment on the original assessment roll shall be divided into installments and each installment, as the same becomes due, with accrued interest upon all unpaid installments, shall be collected from said original assessment roll.
Section 20. Additional Assessment if Necessary. Should any special assessment prove insufficient to pay for the improvement or work for which it was levied, and the expenses incident thereto, the City Council may, within the limitations prescribed for such assessments, make an additional pro rata assessment to supply the deficiency; and in case a larger amount shall be collected than was necessary, the excess may be refunded ratable to those by whom it was paid, in accordance with Section 10 of this chapter.
Section 21. Reassessment, When: Whenever any special assessment shall in the opinion of the City Council, be invalid by reason of irregularity or informality in the proceedings or in any court of competent jurisdiction shall adjudge such assessment to be illegal, the City Council shall, whether the improvement has been made or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof, shall be conducted in the same manner as provided for in the original assessment and whenever any sum or part thereof levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment on said premises and the reassessment to that extent shall be deemed satisfied.
Section 22. Lien Remains. When any special assessment shall be confirmed, and be payable as hereinbefore provided, the City Clerk shall, within ten days thereafter, attach his warrant for the collection of said special assessment roll, therein commanding the City Treasurer to collect from each person the amount assessed to and set opposite his name therein, and in case any person named in said roll shall neglect or refuse to pay his assessment on demand, then to levy and collect the same by distress and sale of goods and chattels of such persons; and return said roll and warrant together with his doings thereon, within sixty days from the date of the warrant.
Section 23. Treasurer to Collect. Upon receiving said special assessment roll and warrant, the City Treasurer shall proceed to collect the amount assessed thereon. If any person shall neglect or refuse to pay his assessment on demand, the Treasurer shall seize and levy upon any personal property found within the City or elsewhere, within the County, belonging to said person, and sell the same at public auction, first giving six days notice of the time and place of such sale by posting such notice in three of the most public places in the City or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for that purpose, shall be applied to the payment of the assessment, and a percentage of five percent upon the amount of the assessment for the costs and expenses of said seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto.
Section 24. Return by Treasurer: The Treasurer shall make return of said special assessment roll and warrant to the City Clerk, according to the requirements of the warrant and if any of the assessments in said roll shall be returned unpaid the Treasurer shall attach to his return a statement, verified by affidavit containing a list of the persons delinquent, and a description of the lots and premises upon which the assessment remains unpaid, and the amount unpaid on each.
Section 25. Renewal of Warrant. Said warrant may be renewed from time to time by the City Clerk if the Council shall so direct, and for such time as they shall determine, and during the time of such renewal, the warrant shall have the same force and the City Treasurer shall perform the said duties and make like returns, as above provided. In case of any special assessment being finally returned by the City Treasurer unpaid, as aforesaid, the same may be certified by the City Clerk in the manner provided in Sections 8, 14 and 21 of Chapter 20, of this Charter, and shall then be reassessed with interest included at the rate of six percent per annum from date of the confirmation of the assessment until July 1 next, or until December 1 if the next City tax roll be for general taxes payable on December 1, and then be collected in all respects as other taxes are collected.
Section 26. May Sue. At any time after a special assessment has become payable, the same may be collected by suit, in the name of the City against the persons assessed, in any action of assumpsit in any court having jurisdiction of the amount. In every action a declaration upon the common counts for money paid shall be sufficient. The special assessment roll and certified order of resolution confirming the same shall be prima facie evidence of the regularity of the proceedings in making the assessment and right of the City to recover judgment therefore.
Section 27. Suit, Further. If in any such action it shall appear that by reason or any irregularities or informalities the assessment has not been properly made against the defendant or upon the lot or premises sought to be charged, the court may, nevertheless, on satisfactory proof that expense has been incurred by the City, and that same is fair, reasonable charge against the defendant or the lot or premises in question, render judgment for the amount properly chargeable against such defendant, or upon such lot or premises.
Section 28. May Borrow for Deferred Installments. It shall be within the power of the Council to direct and empower the Mayor and Clerk to issue and negotiate, for and on behalf of the City, not exceeding six percent annual interest notes, free of taxation for the aggregate amount of any special assessment tax, the time for payment of which has been extended beyond the year of the original warrant for their collection.
Such notes shall be made payable at the office of the City Treasurer and shall fall due at such time as the Council shall determine and such tax can be collected; and the proceeds of such notes shall be deposited with the City Treasurer and by him disbursed on the order of the Council in payment of the cost and expense of the public improvement on account of which they have been issued, and for no other purpose whatever, and the proceeds of such extended tax, when collected, shall be used for the payment of said notes and for no other purpose.
Section 29. Notice of Hearing. Whenever any special assessment roll as in this chapter provided, shall have been completed by the City Assessor, he shall report the same back to the Council. Before adopting the assessment, the Council shall cause to be published for one week at least in some newspaper in said City, if any be published therein, or if not, to be posted in three public places in said City for the same length of time a notice of the filing of said assessment roll with the Clerk and designating a time and place when and where the Council and Board of Assessors will meet to review the assessment and hear any objection thereto.
Section 30. Special Assessment Confirmed. At the time appointed for such purpose, the Council and Assessor shall meet and there, or at some adjourned meeting, review the assessment and hear any objections thereto, and the Council shall correct the same, if necessary, and confirm it as reported or as corrected, or they may refer the assessment back to the Assessor for revision, or annul it and direct a new assessment, in which case the same proceedings shall be had as in respect to the previous assessments. When a special assessment shall be confirmed, the Clerk shall endorse a certificate thereof upon the roll showing the date of confirmation.
Section 31. Village Act on Special Assessment Adopted in Part. Excepting as herein otherwise specifically provided, the several provisions of Chapter 8 of the Village Act, so called same being Act 3 of the Public Acts of 1895 of the State of Michigan as now or hereafter amended in this Charter hereinbefore referred to, so far as the same refers to special improvements and special assessments, is hereby adopted as a part of this Charter, provided, that whenever therein the word “president” is used, the same shall mean “Mayor”, and wherever the words “boards of assessors” are used the same shall mean “Assessor,” and all officers of this City, in that respect are hereby vested with the authority therein conferred upon officers of the village performing corresponding duties.
Section 32. City May Do Work and Levy Certain Assessments. The Council shall also have power to provide for the construction, repair and maintenance through the performance by contract or directly by the employment of labor, of all things in the nature of local improvements, and to provide for the payment of any part of the cost of any such improvement by levying and collecting special assessments upon abutting, adjacent and contiguous or other specially benefited property, but the amount assessed against any property to pay for such local improvements shall not exceed the amount provided in Section 7 of this chapter and such assessment may be divided into installments as provided in Section 17 of this Chapter.