Loading...
A. File With Finance Director, City Recorder: Whenever the City Engineer issues a certificate covering a portion or all of the work completed in any improvement district, he or she shall transmit a copy of said certificate, together with a plat of the property affronted and an accurate list of the property affected, to the City Treasurer and the City Recorder. The City Recorder shall thereupon notify the Board of Equalization and review that the assessment list has been completed and a copy thereof filed in his office.
(1979 Code § 12.24.060; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
B. File With City Council: Whenever the City Engineer issues a certificate covering a portion or all of the work completed in any improvement district, he or she shall file a copy of the same with the City Council, and the City Council shall thereupon sit as a Board of Equalization and review, which Board shall, upon the completion of the lists of the property within the district, give public notice of the completion of such lists, as prescribed by subsection 7-8-6A of this Chapter.
(1979 Code § 12.24.070; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
A. Notice Of Delinquent Date; Publication: Immediately upon receipt by the City Treasurer of the certified copy of the ordinance levying a special tax or assessment, he shall give at least five (5) days' notice in a newspaper having general circulation in the City of the time when such assessment will become delinquent. Said notice shall further state the time within which one or more of the installments of such tax in the order payable or the whole tax may be paid without interest.
(1979 Code § 12.24.090; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
B. Notice Of Delinquent Date; Mailing: As soon as possible after the first publication of the notice specified in subsection A of this Section, and not more than five (5) days after the date of last publication of such notice, the City Treasurer shall cause a copy of said notice to be deposited in the mail, postage paid and addressed to the several owners of the property affected by the levy as they appear upon the assessment lists and rolls of such special improvement district, at their last known post office address, using for such purpose the names and addresses appearing on the last compiled real property assessment rolls of the County. The City Treasurer shall enclose, with the notice so mailed, a statement of the amount of the tax levied against each piece or parcel of land owned by such owner. Such statement shall specify the total amount of the tax levied, the rate of interest to be charged thereon, and the date from which interest will run and the due date and amount of each annual installment thereon.
(1979 Code § 12.24.100; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
C. Delinquent List; Notice Of Sale; Form: Ten (10) days after the date of delinquency of the last payment as fixed in the levy and notice of tax, or thereafter, the City Treasurer shall proceed to make up a list of all property upon which special taxes remain due and unpaid and, upon completion, cause the same to be published once in some newspaper having general circulation in the City. Said delinquent list shall contain a description of the property delinquent, according to lots, blocks or parcels, together with the owner's name or names, if known, and, if not known, in lieu thereof, the words "Unknown Owner", with the amount of taxes due on each separate parcel, exclusive of costs, and shall be accompanied by a notice of sale substantially in the following form:
NOTICE OF SALE FOR SPECIAL TAXES
Notice is hereby given that special taxes for (here insert briefly the purpose of the tax) are due and unpaid in the amounts and upon the lands set forth and described in the delinquent list hereto attached, and unless said taxes, including interest, together with the cost of publication, are paid on or before the day of (here fix a day at least ten days after the date of said publication), the real property upon which such taxes are a lien will be on said day be sold to the highest bidder for said taxes, interest, and administrative costs, at the east front door of the Municipal building, 2550 Washington Boulevard, Ogden City, Utah, beginning at the hour of twelve o'clock (12:00) noon of said day and continuing until all of said property shall have been sold. A bid for less than the total amount of taxes, interest, and administrative costs which are a charge upon the real estate will not be accepted.
(1979 Code § 12.24.110; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
Loading...