If any lot or parcel of land for which an assessment has been levied is divided into two or more lots or parcels of land, the assessment as levied may be divided in the manner prescribed in this article.
(a) Application For Division. When it is desired that a new assessment be made on property divided subsequent to the assessment originally levied and confirmed by the Council, an application therefor in writing signed by the owner of any interest in any of the lots or parcels into which the original lot or parcel has been divided shall be filed with the Board of Public Works. The application shall indicate how the original lot or parcel has been divided, request the Board to apportion the amount as levied or remaining unpaid on the assessment in accordance with the division, and be accompanied by a fee of five dollars ($5.00) for each separate part or parcel of land into which the original lot or parcel has been divided. The Board shall deposit all such fees with the City Treasurer.
(b) Appointment of Amount Unpaid. Upon receipt of the application and fee the Board shall apportion to each separate part of the original lot or parcel of land the proportionate part of the amount remaining unpaid on the assessment that would have been levied thereon had the lot or parcel of land been so divided at the time the original assessment was made. The application shall be accompanied by evidence satisfactory to the Board that it is signed by all persons owning an interest in the original parcel of land.
(c) Amendment of Diagram and Assessment. When the Board has ascertained that the application is signed by all the necessary persons, the Board shall thereupon amend the recorded diagram and assessment to conform to such division and apportionment and assign new assessment numbers to each separate part of the original lot or parcel of land.
(d) Installment Payments. The assessment shall be payable in installments at the respective dates of the payment of principal and interest on the existing assessment, the number of such installments to be equal to the number of unpaid installments on the existing assessment.
(e) Payment of Apportionment Amounts in Cash. No Installment Assessment shall be allowed when the apportioned amount is less than $50. If it is less, the apportioned amount shall be paid to the Board in cash at the time that the interested parties have been advised of their apportioned amounts.
SECTION HISTORY
Based on Ord. No. 85,500.
Amended by: Ord. No. 99,114.