Annually on or before January 31st, the Board shall prepare an estimate of the expenditures required for the maintenance and improvement of Open Areas under its charge for the ensuing year and if sufficient funds are not available in the special fund for the purpose, shall file an Assessment Report with the City Council prior to February 28th. The estimate may also include any advance made pursuant to Section 6.160 or any previous year or years’ deficiency pursuant to Section 6.161 and shall include the incidental expenses of the assessment proceedings. The Assessment Report shall include a proposed assessment of all of the estimated costs and expenses of the improvement proposed to be assessed upon the several lots or parcels of land in proportion to the respective assessed valuations of said lots or parcels of land and the improvements thereon as they are shown on the last Equalized Tax Roll of the County of Los Angeles. Said assessment shall show the parcel number for each such lot or parcel of land as the respective numbers appear on the Assessment Diagram on file in the Bureau of Engineering and shall make reference thereto.
The report may contain recommended corrections or changes in the Assessment Diagram, including changes in the parcel numbers, to reflect changes in ownership or the division of lots or parcels of land, as deemed appropriate by the Bureau of Engineering. The Council may order the original diagram corrected or changed as to the division or dimensions of lots or parcels of land within the District in such manner as shall seem just and as may in its judgment be necessary in order that the costs of the work or improvement ordered may be properly assessed against the properties benefited.
Upon presentation of the Assessment Report, the Council shall set a date for the hearing of protests thereto and shall instruct that notices of said hearing be published in the manner provided for in Section 6.143 hereof. At said hearing if no protests are received or if protests are denied by a vote of four-fifths of the Council, the Council shall declare its confirmation of the assessment and shall thereafter, by ordinance, order the improvement as provided in the assessment report.
Immediately thereafter, the City Clerk shall record a Notice of Assessment, as provided for in Section 3114 of the Streets and Highways Code, whereupon said assessment shall attach as a lien upon the property assessed, as provided in Section 3115 of said Code. The lien is superior to all special assessment liens created against the same property after the date of recordation.
SECTION HISTORY
Based on Ord. No. 129,015.
Amended by: 1st and 2nd paras. Ord. No. 149,941*, Eff. 8-15-77.