(A) General authority.
(1) The Council is hereby authorized to impose Capital Assessments against property located within an Assessment Area to fund all or any portion of the Capital Cost or Project Cost, if obligations are issued, of Local Improvements based on the special benefit accruing to such property from the City's provision of the subsequently identified Local Improvement.
(2) The amount of the Capital Assessment shall be computed in a manner that fairly and reasonably apportions the Capital Cost or Project Cost, if obligations are issued, among the parcels of property within the Assessment Area based upon objectively determinable Assessment Units and reasonably related to the special benefit provided by the Local Improvement.
(3) Nothing contained in this subchapter shall be construed to require the imposition of Capital Assessments against Government Property.
(4) All Capital Assessments shall be imposed in conformity with the procedures set forth in this § 56.43.
(B) Initial assessment resolution. The first step for the initial imposition of a Capital Assessment shall be the Council's adoption of an Initial Assessment Resolution (A) describing the property to be located within the proposed Assessment Area; (B) containing a brief and general description of the Local Improvements to be provided; (C) determining the Capital Cost or Project Cost to be assessed for Local Improvements; (D) describing the method of apportioning the Capital Cost or Project Cost and the computation of the Capital Assessments for specific properties; (E) establishing an estimated assessment rate for the upcoming Fiscal Year; (F) describe the provisions, if any, for acceleration and prepayment of the Capital Assessment; (G) describe the provisions, if any, for reallocating the Capital Assessment upon future subdivision; (H) establishing a Maximum Assessment Rate, if desired by the Council; (I) 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 (J) directing the City Manager to (1) prepare the initial Assessment Roll, as required by § 56.43(C) hereof, (2) publish the notice required by § 56.43(D) hereof, and (3) mail the notice required by § 56.43(E) hereof.
(C) Capital assessment roll.
(1) The City Manager shall prepare, or direct the preparation of, the initial Assessment Roll for Capital 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 to become due in any fiscal year for each assessment unit.
(e) The estimated maximum annual assessment to become due in any fiscal year for each parcel.
(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 Capital 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 Capital 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 § 56.43(D), the City Manager shall provide notice of the proposed Capital Assessment by first class mail to the owner of each parcel of property subject to a Capital 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 Capital 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 § 56.43(H)(2) hereof.
(F) Final assessment resolution.
(1) The last step for the imposition of a Capital 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 § 56.43(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 amount of the Capital Assessment for each Assessment Unit and levy the rate of assessment for 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 Local Improvement to be provided or constructed and the Capital 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 Capital 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 initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Capital 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 Capital 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 adopt an Annual Rate Resolution for each Fiscal Year in which Capital Assessments will be imposed to fund the Capital Cost or Project Cost of a Local Improvement. The Annual Rate Resolution 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, as confirmed or amended by the Final Assessment Resolution. Failure to adopt an Annual Assessment Resolution during the budget adoption process for a Fiscal Year may be cured at any time.
(2) In the event (1) the proposed Capital Assessment for any Fiscal Year exceeds the Maximum Assessment Rate included in notice previously provided to the Owners of Assessed Property, (2) the purpose for which the Capital Assessment is imposed 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 Capital 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 Owner of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in § 56.43(D) and (E) and inform the Owners of the date, time and place for the adoption of the Annual Rate Resolution. The failure of an Owner to receive such supplemental 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 Capital Assessment imposed by the Council pursuant to this subchapter.
(3) 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.
(4) 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 the Property Appraiser if so directed by the Tax Collector, or if an alternative method described in § 56.44(B) is used to collect the Capital Assessments, such other official as the Council by resolution shall designate. If the Capital Assessment against any property shall be sustained, reduced, or abated by the Council, an adjustment shall be made on the Assessment Roll.
(Ord. 2017-35, passed 5-4-17)