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(a) Upon the confirmation of any special assessment, the amount thereof may be divided into not more than ten installments, one of which shall be collected each year, at such time as Council shall determine, with annual interest at a rate not exceeding six percent per annum. However, the whole assessment after confirmation may be paid to the City Treasurer at any time in full, with the proportionate interest thereon.
(b) All special assessments, except such installments thereof as Council shall make payable in the future, as provided in subsection (a) hereof, shall be due and payable upon confirmation.
(c) If any special assessment is divided into installments, a special assessment roll shall be made for each installment as the same shall become due, with the accrued interest upon all unpaid installments included and assessed therein. Such special rolls may be made and confirmed without notice to any person assessed.
(Ord. 94. Passed 11-22-65.)
If any lot or land is divided after a special assessment thereon has been confirmed and divided into installments, and before the collection of all installments, Council may require the City Assessor to apportion the uncollected amounts upon the several parts of lots and land so divided. The report of such apportionment, when confirmed, shall be conclusive upon all parties, and all assessments thereafter made upon such lot or land shall be according to such division.
(Ord. 94. Passed 11-22-65.)
If any special assessment proves insufficient to pay for the improvement or work for which it was levied and the expenses incident thereto, Council may, within the limitations prescribed for such assessments, make an additional pro rata assessment to supply the deficiency. If a larger amount has been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid.
(Ord. 94. Passed 11-22-65.)
Whenever any special assessment shall, in the opinion of Council, be invalid by reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, Council, whether or not the improvement has been made, or whether or not any part of the assessment has been paid, may cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment. Whenever any sum or part thereof levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment on such premises, and the reassessment shall, to that extent, be deemed satisfied.
(Ord. 94. Passed 11-22-65.)
No judgment or decree, nor any act of Council vacating a special assessment, shall destroy or impair the lien of the City upon the premises assessed for such amount of the assessment as may be equitably charged against the same, or as by a regular mode of proceeding might have been lawfully assessed thereon.
(Ord. 94. Passed 11-22-65.)
When any special assessment is confirmed and payable, Council may direct the City Clerk to report to the City Assessor a description of the lots and premises that are contained in the assessment roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made. Council may direct the City Assessor to levy the several sums so assessed as taxes upon the several lots and premises to which they were assessed, respectively. Upon receiving such report, the City Assessor shall levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed, and against the persons chargeable therewith, as a tax in the next tax roll thereafter, in a column for special assessments. Thereupon, the amounts so levied in the tax roll shall be collected and enforced with the other taxes in the tax roll and in the same manner, and shall continue to be a lien upon the premises assessed until paid. When such taxes are collected, they shall be paid into the City Treasury.
(Ord. 94. Passed 11-22-65.)
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