925.03 PROCEDURE.
   The procedures as set forth in this section are those applicable to special assessments for public improvements, except those undertaken pursuant to Ohio Revised Code Chapter 729:
   (1)    Prior to the consideration of any resolution of necessity providing for a public improvement; plans, specifications and profiles of the proposed improvement and an estimate of the cost of the improvement shall be prepared by the Deputy Service Director/Superintendent of Engineering and filed in the office of the Clerk of Council and shall remain open to the inspection of all interested persons. Those
plans, specifications and profiles shall conform to the requirements of Ohio Revised Code Chapter 727. Generally, the plans shall be sufficient to show the locations of the streets or other public property to be improved and the specifications shall be sufficient to describe the improvement to be made.
   (2)   After those plans, specifications, profiles and estimate of cost have been so filed, Council may declare, by resolution, the necessity of the improvement by resolution. The resolution of necessity shall conform to the requirements of Ohio Revised Code Chapter 727. The resolution of necessity shall be published as other resolutions. If Council intends that this Chapter, including the uniform assessment methodology described in Section 925.04, apply to an improvement, the resolution of necessity shall so indicate.
   (3)   After the adoption of the resolution of necessity, the Deputy Service Director/Superintendent of Engineering shall prepare the estimated special assessments for the improvement and file them as required by Ohio Revised Code Chapter 727. Unless otherwise provided in the resolution of necessity, the estimated special assessments shall be prepared consistent with the uniform assessment methodology described in Section 925.04 and the applicable rates set forth in Section 925.05, however, with such deviations that the Deputy Service Director/Superintendent of Engineering believes are necessary so that the assessments are levied in proportion to the benefits resulting from the improvement. Notice of the adoption of the resolution of necessity and the filing of the estimated special assessments shall be given to affected property owners in accordance with Ohio Revised Code Section 727.13, provided that the notice of the adoption of the resolution of necessity and the filing of the estimated special assessments for the improvement of streets and other public property by treating the surface of the same with dust laying or preservative substances also known as Sealing Surface Treatment or by providing lighting shall be given by publication in accordance with Ohio Revised Code Section 727.14 and the publication of that notice may be made in conjunction with, and may incorporate as part of that notice, the resolution of necessity required to be published pursuant to paragraph (2) above. Publication of that notice with the resolution of necessity shall constitute the publication of that resolution.
   (4)   In the event the owner of any lot or parcel of land to be assessed objects to the amount or apportionment of the estimated assessment or to the assessment against such lot or parcel, as provided in section 727.15 of the Revised Code, Council shall appoint an assessment equalization board, consisting of three disinterested freeholders of the City of Kent, and shall fix the time and place for the hearing by such board of such objections, and the Clerk of Council shall notify, by certified mail, the persons so objecting of the time and place of such hearing. Such notice shall be mailed at least five days before the date of such hearing. In addition to the requirements of Ohio Revised Code Chapter 727, the following shall apply:
      (a)   The Deputy Service Director/Superintendent of Engineering shall attempt to resolve the objection of the property owner prior to the hearing by a board of equalization.
      (b)   Issues resolved by the Deputy Service Director/Superintendent of Engineering shall result in the property owner withdrawing his/her objection and shall require no action by the Board of Equalization.
      (c)   In the event of an objection of a property owner being heard by a board of equalization, the Deputy Service Director/Superintendent of Engineering shall forward a report, explaining the justification for the assessment, to the Board of Equalization which shall be considered by the Board together with the property owner's objection. The Deputy Service Director/Superintendent of Engineering, or a representative thereof, shall attend the Board of Equalization hearing to provide testimony and answer questions. The Deputy Service Director/Superintendent of Engineering's report shall provide any data necessary to support the calculation of the assessment and the basis thereof.
      (d)   The Board of Equalization shall act upon all assessment objections presented to it that are filed prior to the legal deadline regardless of representation of the owner at the hearing. Objections filed after the legal deadline shall not be heard by the Board.
      (e)   A secretary shall be provided by the City to assist the Board of Equalization in preparation of reports and to take minutes and notes of the proceedings.
      (f)   If any assessment is adjusted, the report of the Board of Equalization shall clearly state the specific item or items being adjusted and the amount and value of adjustment of each item. This information is necessary so that the Deputy Service Director/Superintendent of Engineering can properly adjust the final assessment once the project is completed.
      (g)   The Board of Equalization shall file its report with the City within sixty (60) days of the date the first hearing of objections is held, which time period may be extended by Council.
   (5)   Council shall determine to proceed with an improvement as provided by Ohio Revised Code Chapter 727.
   (6)   After the completion of any public improvement and after the actual cost of the improvement has been ascertained, the Deputy Service Director/Superintendent of Engineering shall prepare a final special assessment list showing the amount of the special assessment against each lot or parcel of land to be assessed as shown on the estimated special assessment list and reflecting the actual cost of the improvement. To the extent that the rate or amount of the special assessment is not established in the resolution of necessity and to the extent consistent with the uniform special assessment rates established in this Chapter, the final special assessment shall be increased or decreased in the same proportion to the estimated special assessment as the actual total cost of the improvement bears to the estimated total cost of the improvement upon which the estimated special assessments were based. The final special assessment list shall also take into account the report of any assessment equalization board approved by Council in connection with the improvement. The final special assessment list shall be filed with the Clerk of Council and the Director of Finance and a copy thereof shall be retained by the Deputy Service Director/Superintendent of Engineering.
   (7)   After the special assessment list has been filed with the Clerk of Council, Council may enact an ordinance levying the special assessments in accordance with Ohio Revised Code Chapter 727. Upon the expiration of the cash payment period, if any, specified in that ordinance, the special assessments shall be certified by the Director of Finance to the County Auditor for collection in the manner provided by law.
   (8)   After the enactment of the ordinance levying the special assessments, the Clerk of Council shall publish notice of that enactment in accordance with Ohio Revised Code Chapter 727. For those improvements having a life usefulness of five years or more, as determined by the Deputy Service Director/Superintendent of Engineering, the Clerk of Council shall mail notice letters to the owners of property to whom notice of the passage of the resolution of necessity and filing of estimated special assessments was given pursuant to paragraph (3) above. The notice letters shall be addressed to the owners at the same address at which service of such prior notice was made or to which such prior notice was mailed. No notice letters shall be mailed to any owner to whom such prior notice was published. The notice letters shall be mailed within ten days after enactment of the ordinance levying the special assessments. The notice letters shall
      (a)   Advise owners of their option to pay in cash the special assessments levied by the ordinance, if they so desire, and
      (b)   Notify owners of the availability of the method of paying the special assessments as provided in Sections 925.08, 925.09, and 925.10 and that the necessary forms to make application for such method may be obtained from the office of the Director of Finance.
         (Ord. 2020-89. Passed 9-16-20.)