CHAPTER 8
SPECIAL IMPROVEMENT TAXES AND ASSESSMENTS
SPECIAL IMPROVEMENT TAXES AND ASSESSMENTS
SECTION:
7-8-1: Establishment Of Improvement Districts
7-8-2: Levy Of Assessments
7-8-3: Interim Warrant Issuance
7-8-4: Engineer's Certificate
7-8-5: Tax Levy Ordinance; Transmittal To City Treasurer
7-8-6: Tax Levy
7-8-7: Validity Of Other Assessments Not Impaired
7-8-8: Sale Of Property For More Than One Delinquency
7-8-9: Delinquencies; Administrative Costs
7-8-10: Sale Of Property
7-8-11: Redemption
7-8-12: Sale; Conveyance To Purchaser
7-8-13: Tax Deed Record
7-8-14: Recorder's Fees
7-8-15: Sale Of Conveyed Property
7-8-16: Special Improvement Guaranty Fund
7-8-17: Settlement Of Tax Delinquencies; Alternatives
7-8-18: Necessity Of Objection
7-8-19: Utility Connections; Notice
7-8-20: Gas Connections; Requirements Of Facility Operator
A. Authority: The City may, from time to time, proceed to make improvements within areas of the City, make assessments therefor, and issue interim warrants and bonds, pursuant to the Utah Municipal Improvement District Act, Utah Code Annotated section 17A-3-301 et seq., as amended, or its successor, the Utah Underground Conversion of Utilities Law, Utah Code Annotated section 54-8-1 et seq., as amended, or its successor, and other appropriate provisions of State or local law.
B. Assessments According To Benefit: Unless modified or augmented by the City Council, based on the provisions of subsection C of this Section or other unique circumstances applicable to any proposed improvement or district, the benefit to be derived by adjacent property for the replacement or installation of improvements in the public way shall be as follows:
1. Fifty percent (50%) of the total replacement or installation cost of sidewalks, or curbs or gutters exclusive of driveway approaches, in the case of property used as a single-family residences or duplexes;
2. Seventy five percent (75%) of the total replacement cost of driveway approaches in the case of property used as a single- family residence or duplexes;
3. One hundred percent (100%) of the total replacement cost of sidewalks, curbs, gutters, or driveway approaches, in the case of property used as multiple-dwelling units, an apartment house, a business, or for any purpose other than as a single-family residence or duplex;
4. Fifty percent (50%) of the total replacement cost for the repair or replacement of existing local and minor collector streets;
5. One hundred percent (100%) of the total replacement cost of parkway landscaping; and
6. One hundred percent (100%) of new improvements, except as provided under subsection B1 of this Section.
C. Decrease In Percentage: Assessments shall be equal and uniform according to the benefits received; however, the City Council may decrease the percentage of the costs to be paid by adjacent property owners within any district, thereby increasing the City contribution, if determined to be necessary to achieve:
1. Significant and substantial economic development benefits for the City as a whole;
2. Neighborhood revitalization or redevelopment objectives in target neighborhoods designated under the housing programs of the Ogden City Redevelopment Agency which will contribute to the overall redevelopment of the City;
3. Other significant and substantial benefits provided to the public, which would not otherwise be achieved.
(1979 Code § 12.24.010; amd. Ord. 97-83, 10-28-1997)
A. Depth Limit: To defray the cost and expenses of such improvements, or any of them, the City Council may proceed, after acquiring jurisdiction as provided by law, to levy by ordinance special taxes and assessments upon the blocks, lots or parts thereof and pieces of ground fronting or abutting upon or adjacent to the street or alley thus in whole or in part opened, widened or improved, or which may be affected or specially benefitted by any such improvements, either to the full depth of such lots or to such depth as may be determined by the City Council; provided, that where any lot or piece of ground is of greater depth than three hundred thirty feet (330') back from the street such assessment shall not be levied upon such lots, or pieces of ground to a depth exceeding three hundred thirty feet (330'), unless the City Council specifically determines otherwise in the resolution creating the district.
(1979 Code § 12.24.020; amd. Ord. 97-83, 10-28-1997)
B. Corner Lot Allowance: In determining the apportionment of the levy for any such improvement, the City Council shall make allowances for the corner lots, as hereinafter defined, from full taxation per front foot, upon the following basis:
1. There shall be deducted from the total frontage in such district the allowances provided for in this subsection all corner lots thereunto entitled in such district, together with such other deductions or allowances as may be provided by ordinance. The total frontage in such district for the purpose of such tax shall be the remainder after making all such deductions and allowances, and the levy or levies per front foot in the various units in such district determined by dividing the cost of such improvements in the various units in such improvement district by the total frontage subject to such tax as so ascertained in such respective units.
2. Each such corner lot shall be assessed by deducting from its frontage the amount of any such allowance made for such corner lot, and then assessing the whole of such corner lot for a tax based on the remaining frontage at the unit levy per front foot.
3. The term "corner lot", as used in this subsection, means a lot as platted on the County records, or a corner tract embracing the whole or part of one or more lots held under common ownership and used as one parcel for a common purpose, which has two (2) sides fronting on intersecting streets, with the interior angle made by such sides one hundred twenty degrees (120°) or less at point of intersection of tangents. No such lot shall be deemed a corner lot where its front is concave.
4. Allowance for such corner lots shall be made as follows: where both frontages of any lot are embraced in one improvement, the whole of such allowance shall be given. Where only one side is embraced, and an improvement of like nature has not been constructed on or along the street on which the street frontage not abutting on the proposed improvement abuts, then if the frontages are equal, or the longer frontage abuts on the proposed improvement, the whole of such allowance, but not in excess of the actual frontage abutting frontage, shall be given, and no allowance shall be allowed thereafter to such lot in connection with a like improvement abutting on the other street frontage. But if the shorter of such frontages abuts on such improvement, then no allowance shall be given such corner lot in such improvement, and the whole of such allowance, but not exceeding actual abutting frontage, shall be given when an improvement of like nature is constructed abutting on the other street frontage of such lot. Where a street frontage of any such lot abuts on any improvement made prior to June 2, 1931, and an improvement of like character is thereafter made along the other street frontage of such lot, and no corner lot allowance or exemption has theretofore been given for such corner lot in construction of such prior improvement, the whole of such allowance, but not exceeding the actual abutting frontage, shall be given in connection with such subsequent improvement; but if any such allowance or any exemption was given in connection with such former improvement or exemption as was given in connection with such former improvement; but such allowance shall not exceed the total frontage abutting on such later improvement.
5. If the street upon which the shorter abutting frontage of a corner lot abuts has been or hereafter is first improved, and no corner lot allowance has been granted the owner of such lot in connection therewith, and between the levy of assessment therefor and the making of a subsequent like improvement upon the street abutting upon the longer frontage of said lot becomes divided in ownership, so that two or more persons own frontage in such corner lot which abuts upon the street last to be improved, then and in such case such corner lot allowance shall be prorated over the whole of the frontage of such corner lot abutting on such street last to be improved to a depth which such lots was assessed for the tax levied in connection with such first improvement.
6. Unless otherwise provided in the notice of intention to make any such improvements shall be eighty feet (80'), and in connection with paving improvements shall be sixty feet (60'). In improvement districts where improvements of a different character are provided for, such corner lot allowances may be made as are provided for specifically in the notice of intention to make such improvements. Wherever assessments are made on a basis other than frontage, the City Council in the notice of intention may make such corner lot allowances and prescribe the conditions on which the same shall be given as may be deemed proper by the City Council.
(1979 Code § 12.24.030; amd. Ord. 97-83, 10-28-1997)
C. Surplus Frontage Allowance: In computing total frontage in any improvement district for the purpose of determining the unit levy per front foot, all frontage abutting on such improvement and used for right of way purposes public in character shall be deducted. Wherever it appears that there is in any block or tract in any such district a surplus of land actually present over the land shown to be therein by the official surveys and plats as recorded in such office of the County recorder, the ownership of such surplus frontage cannot be definitely ascertained, the amount as to which ownership is not ascertained shall be deducted in determining total assessable frontage in such district.
(1979 Code § 12.24.040; amd. Ord. 97-83, 10-28-1997)
The City Treasurer, with the written approval of the Mayor, may from time to time, as the work proceeds in any improvement pursuant to contract duly entered into, issue to the contractor interim warrants against the improvement district for not to exceed ninety percent (90%) in value of the work theretofore done, as evidenced by the estimates of the City Engineer. Such warrants shall bear interest at the rate or rates fixed by the City Council. Said interim warrants and the interest thereon shall be taken up and paid by the special improvement bonds issued upon the levy of assessment after completion of the work.
(1979 Code § 12.24.050; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 5-15-1980)
Loading...