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Whenever any special assessment shall be confirmed and be payable, the Council may direct the City Clerk to report to the City Assessor a description of such lots and premises as are contained in the special assessment roll with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment is made, and direct the City Assessor to levy the several sums so assessed respectively. The City Assessor shall levy the sums therein mentioned upon the respective lots to which they are specially assessed and against the persons chargeable therewith as a tax roll annexed thereafter to be made in a column for special assessments, and thereupon the amounts so levied in the tax roll shall be enforced and collected 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, and, when collected, shall be paid into the City Treasury.
(Ord. 2013-01, passed 9-10-2013)
Should any lots or land be divided after a special assessment thereon has been confirmed and divide into installments, and before the collection of all installments, the 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 a portion, when confirmed, shall be conclusive upon all parties and all assessments thereafter made upon such lots or lands shall be according to such divisions.
(Ord. 2013-01, passed 9-10-2013)
Whenever any special assessment rolls shall be confirmed, the Council, instead of requiring the assessments therein to be reported to the City Assessor as provided in the preceding section, may direct the assessment so made in the special assessment roll to be collected directly from the special assessment roll, together with any interest which may become due thereon, and, thereupon, the City Clerk shall attach his or her warrant to a certified copies of the special assessment roll, therein commanding the City Treasurer to collect from each of the persons assessed in the roll the amount of money assessed to and set opposite his or her name therein; and in case any person named in the roll shall neglect or refuse to pay his or her assessment upon demand, then to levy and collect the same by distress and sale of the goods and chattels of such person and return the roll and warrant, together with his or her doings thereon, within 60 days from the date of the warrant.
(Ord. 2013-01, passed 9-10-2013)
Upon receiving the assessment roll and warrant, the City Treasurer shall proceed to collect the amounts assessed therein. If any person shall neglect or refuse to pay his or her assessment upon demand, the Treasurer shall seize and levy upon any personal property found within the city, or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six days' notice of the time and place of such sale, by posting such notices in three of the most public places in the city or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for the purpose, shall be applied to the payment of the assessment, and 5% of the amount of the assessment for the costs and expenses of the seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto.
(Ord. 2013-01, passed 9-10-2013)
Special assessments and all interest and charges thereon, from the date of confirmation of the roll, shall be and remain a lien upon the property assessed of the same charter and effect as the lien created by general law for state and county taxes, and by the Charter for the city taxes, until paid. From such date and after confirmation as shall be fixed by the Council, the same collection fees shall be collected in delinquent special assessments and upon delinquent installments of such special assessments beginning on the following September 1 of each year as are provided by the Charter to be collected on delinquent city taxes. Such delinquent special assessments shall be subject to the same penalties, and the land upon which the same are a lien shall be subject to sale therefore, the same as are delinquent city taxes collection in accordance with the city charter and the ordinances of the city.
(Ord. 2013-01, passed 9-10-2013)
An action of any kind shall not be instated for the purpose of contesting or enjoining the collection of any special assessment unless within 30 days after the confirmation of the special assessment roll, written notice is given to the Council indicating an intention to file each an action and stating the grounds on which it is claimed that the assessment is illegal. Further, whether or not any public improvement is completed in any special assessment district, no owner of real property located in such district shall be entitled to commence any suit or action for the purpose of contesting or enjoining the collection of any such special assessment after he or she has received a benefit from the substantial completion of that portion of such public improvement for which he or she is assessed.
(Ord. 2013-01, passed 9-10-2013)
No judgment or decree, or any act of the 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 vote or proceeding might have been lawfully assessed thereon.
(Ord. 2013-01, passed 9-10-2013)
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