(a) Generally. If any person notified as required in Section 1022.07 shall not have repaired or reconstructed a sidewalk or crosswalk, after a final determination by the Department of Public Works and Public Services, or the Mayor and Council, the Department shall repair or reconstruct such sidewalk or crosswalk in front of or adjacent to the premises of the owner or party in interest so in default. The cost and expense of the repair or reconstruction of such sidewalk or crosswalk shall be charged to such owner or party in interest.
In case of nonpayment by the owner or party in interest of the cost and expense of such repair or reconstruction, the cost and expense of such repair or reconstruction may be certified to the City Assessor by the Department in the form of a tentative assessment roll. This tentative roll shall be made as designated by the City Assessor and shall show the exact amount according to cost and expense that should be assessed against each parcel of land for the repair or reconstruction of such sidewalk or crosswalk so repaired or reconstructed. After this tentative roll has been presented to the City Assessor by the Department, the City Assessor shall proceed to the completion of the assessment roll from the facts contained in and shown by such tentative roll, in legal and proper form, and shall assess the amount due and payable from the owner or party in interest upon the lot, lots or parts of lots in front of or adjacent to the sidewalk or crosswalk so repaired or reconstructed in proportion to the number of square feet of such sidewalk or crosswalk so repaired and reconstructed.
(Res. 80-522. Passed 6-16-80.)
(b) Notice. Upon completion of the roll, the City Assessor shall cause to be published in the official newspaper of the City, one time, a notice which shall be as follows:
SIDEWALK ASSESSMENT
NOTICE
OFFICE OF THE ASSESSOR
Lincoln Park __________, 19__
To Whom it May Concern:
Take notice that assessment roll, for defraying the cost and expense of repairing or reconstructing sidewalks, crosswalks or driveways as hereinafter described, has been prepared and will remain open for inspection, revision or correction in this office from the date hereof until Monday, the __________ day of _____________________ 19__, when said roll will be presented to the Council at a session thereof to be held on said date at 8 o'clock p.m. for confirmation.
The lot, lots or parts of lots described in each roll have been assessed for the cost and expense of repairing or reconstructing the walk in front of or adjoining the parcels named in such roll.
Roll No. ______________ Lot No. _____________ (Describe same).
Any person desiring to object to any assessment so made may, upon filing with the City Clerk at any time prior to the date last mentioned above, a written protest to be heard before the Council and have his or her said assessment reviewed by said Council.
City Assessor
(1979 Code Sec. 13.16.130)
(c) Confirmation.
(1) The City Assessor, upon the date last mentioned in the notice, which date shall be at least five days after the last publication of the same, shall transmit the roll to which shall be attached the affidavit or publication of the assessment notice, together with the report of the Department of Public Works and Public Services, to Council for confirmation.
(2) If no protest is filed, Council may, on the coming in of the roll, confirm the same. If a protest is filed, the same shall be referred to Council, before whom any party protesting shall be heard. Council may confirm the roll, with or without modification, as it deems proper and just.
(3) Upon confirmation of the roll, the same shall be transmitted to the City Controller, and he or she shall transmit the same to the City Treasurer for collection.
(1979 Code Sec. 13.16.140)
(d) Collection. The assessment roll shall contain a list of lots, parts of lots or parcels of land assessed thereon as provided in this section, and the total amount assessed thereon shall be due and payable thirty days after the assessment roll is confirmed by Council. If the assessment is not paid within the time stated, a penalty of one-half of one percent of the amount of such assessment, in addition to interest on the assessment at the rate of six percent per year from the date the assessment roll is confirmed by Council, shall be attached thereto. Assessments so levied shall be a lien upon the lots, parts of lots or parcels of land until paid and in default of payment of the assessment. They shall be returned as and with other delinquent taxes to the County Treasurer, and the lots, parts of lots or parcels of land so assessed may be sold thereafter in the manner as provided by law for the sale of land for unpaid special assessments and general property taxes.
(1979 Code Sec. 13.16.150)