(A) General authority.
(1) The Council is hereby authorized to impose an annual Service Assessment to fund all or any portion of the Service Cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the City's provision of the subsequently identified service, facility, or program.
(2) The amount of the Service Assessment that is imposed each Fiscal Year against each parcel of Assessed Property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the Service Cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds.
(3) Nothing contained in this subchapter shall be construed to require the imposition of Assessments against Government Property.
(4) All Service Assessments shall be imposed in conformity with the procedures set forth in this § 56.42.
(B) Initial assessment resolution. The first step for the initial imposition of a Service Assessment shall be the Council's adoption of an Initial Assessment Resolution (A) describing the property to be located within any proposed Assessment Area; (B) containing a brief and general description of the services, facilities, or programs to be provided; (C) determining the Service Cost to be assessed; (D) describing the method of apportioning the Service Cost and the computation of the Assessments for specific properties; (E) establishing an estimated assessment rate for the upcoming Fiscal Year; (F) establishing a Maximum Assessment Rate, if desired by the Council; (G) authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and (H) directing the City Manager to (1) prepare the initial Assessment Roll, as required by § 56.42(C) hereof, (2) publish the notice required by § 56.42(D) hereof, and (3) mail the notice required by § 56.42(E) hereof.
(C) Service assessment roll.
(1) The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll for the Service Assessments, which shall contain the following:
(a) A summary description of all Assessed Property conforming to the description contained on the Tax Roll.
(b) The name of the Owner of the Assessed Property.
(c) The number of Assessment Units attributable to each parcel.
(d) The estimated maximum annual assessment for each Assessment Unit.
(e) The amount of the Service Assessment to be imposed against each Assessed Property.
(2) Copies of the Initial Assessment Resolution and the preliminary Assessment Roll shall be available in the office of the City Manager and open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Service Assessment for each parcel of property can be determined by use of a computer terminal available to the public.
(D) Notice by publication. Upon completion of the initial Assessment Roll and each year thereafter, the City Manager shall publish notice of a public hearing to adopt the Final Assessment Resolution and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.
(E) Notice by mail.
(1) For the initial Fiscal Year in which a Service Assessment is imposed by the Council against Assessed Property pursuant to the Uniform Assessment Collection Act and in addition to the published notice required by § 56.42(D), the City Manager shall provide notice of the proposed Service Assessment by first class mail to the owner of each parcel of property subject to a Service Assessment.
(2) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.
(3) Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. Failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Council pursuant to this subchapter.
(4) Notice by mail for Fiscal Years after the initial Fiscal Year shall be controlled by § 56.42(H)(6) hereof.
(F) Final assessment resolution.
(1) The last step for the imposition of a Service Assessment for the initial Fiscal Year shall be the Council's adoption of a Final Assessment Resolution.
(2) At the time named in the notices required by § 56.42(D) and (E) or to such time as an adjournment or continuance may be taken by the Council, the Council shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Council, adopt the Final Assessment Resolution which shall (A) create any Assessment Area; (B) confirm, modify, or repeal the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Council; (C) establish the Maximum Assessment Rate, if desired by the Council and set the rate of assessment to be imposed in the upcoming fiscal year; (D) approve the initial Assessment Roll, with such amendments as it deems just and right; and (E) determine the method of collection.
(3) All parcels assessed shall derive a special benefit from the service, facility, or program to be provided or constructed and the Service Assessment shall be fairly and reasonably apportioned among the properties that receive the special benefit.
(4) All objections to the Final Assessment Resolution shall be made in writing, and filed with the City Manager at or before the time or adjourned time of such hearing.
(5) The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year in which Assessments are imposed or reimposed hereunder.
(G) Effect of final assessment resolution. The Service Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the method of apportionment and assessment, the Maximum Assessment Rate, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Service Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Council action on the Final Assessment Resolution. The initial Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Service Assessments, such other official as the Council by resolution shall designate.
(H) Subsequent year adoption procedures.
(1) Annually, during the budget adoption process, the Council shall determine whether to reimpose a Service Assessment for each Fiscal Year following the initial Fiscal Year. If the Council elects to reimpose a Service Assessment, the procedures in this § 56.42(H) shall be followed.
(2) The first step for the reimposition of an annual Service Assessment after the initial Fiscal Year shall be the adoption of a Preliminary Rate Resolution by the Council (1) containing a brief and general description of the services, facilities, or programs to be provided; (2) determining the Service Cost to be assessed for the upcoming Fiscal Year; (3) establishing the estimated assessment rate for the upcoming Fiscal Year; (4) establishing or increasing a Maximum Assessment Rate, if desired by the Council; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Resolution for the upcoming Fiscal Year; and (6) directing the City Manager to (a) update the Assessment Roll, (b) provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (H)(6) so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City.
(3) The second step for the reimposition of an annual Service Assessment after the initial Fiscal Year shall be the adoption of an Annual Rate Resolution by the Council. At the public hearing established in the Preliminary Rate Resolution or to which an adjournment or continuance may be taken by the Council, the Council shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the Council, adopt the Annual Rate Resolution, which shall (1) establish the rate of assessment to be imposed in the upcoming Fiscal Year and (2) approve the Assessment Roll for the upcoming Fiscal Year with such adjustments as the Council deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Resolution, or any subsequent Preliminary Rate Resolution, together with modifications, if any, that are provided and confirmed in the Final Assessment Resolution or any subsequent Annual Rate Resolution.
(4) Nothing herein shall preclude the Council from providing annual notification to all Owners of Assessed Property in the manner provided in § 56.42(D) and (E) or any other method as provided by law.
(5) The Council may establish or increase a Maximum Assessment Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and confirm such Maximum Assessment Rate in the Final Assessment Resolution or Annual Rate Resolution in the event notice of such Maximum Rate Assessment has been included in the notices required by § 56.42(D) and (E).
(6) In the event (1) the proposed Assessment for any Fiscal Year exceeds the rates of assessment adopted by the Council, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property, (2) the purpose for which the Assessment is imposed or the use of the revenue from the Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Assessment from that represented by notice previously provided to the Owners of Assessed Property, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal Year, notice shall be provided by publication and first class mail to the Owners of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in § 56.42(D) and (E) and inform the Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the Council pursuant to this subchapter.
(7) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption of the succeeding Annual Rate Resolution shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the Council action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20-day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution.
(8) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in § 56.44(B) is used to collect the Assessments, such other official as the Council by resolution shall designate. If the Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll.
(I) Interim service assessments.
(1) An interim Service Assessment may be imposed against all property, for which a Certificate of Occupancy is issued, after adoption of the Annual Rate Resolution. The amount of the interim Service Assessment shall be calculated upon a monthly rate, which shall be one twelfth of the annual rate for such property computed in accordance with the Annual Rate Resolution for the Fiscal Year for which the interim Service Assessment is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may also include an estimate of the subsequent Fiscal Year Service Assessment.
(2) No Certificate of Occupancy shall be issued until full payment of the interim Service Assessment is received by the City. Issuance of the Certificate of Occupancy without the payment in full of the interim Service Assessment shall not relieve the Owner of such property of the obligation of full payment. Any interim Service Assessment not collected prior to the issuance of the Certificate of Occupancy may be collected pursuant to the Uniform Assessment Collection Act as provided in § 56.44(A) of this subchapter or by any other method authorized by law. Any interim Service Assessment shall be deemed due and payable on the date the Certificate of Occupancy was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all state, City, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the Certificate of Occupancy.
(Ord. 2017-35, passed 5-4-17)