(A) Report by City Manager. When any expense shall have been incurred by the city upon or in respect to any single lot or parcel of land, which expense is chargeable against the lot or parcel of land, and the owner thereof, by any city Charter provision or ordinance or the laws of the state, and is not of that class required to be prorated among several lots or parcels of land in a special assessment district, the amount of labor and material, or any other expense or service for which the expenses were incurred, with a description of the lot or parcel of land upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to the City Council.
(B) Determination of Council. After reviewing the report of the City Manager, the City Council may, if it so desires, determine by resolution what amount or part of each such expense shall be charged and the person, if known, against whom and the premises upon which the same shall be levied as a special assessment. By resolution, the City Council shall determine the number of installments in which the installment may be paid, determine the rate of interest to be charged on installments, designate the land and premises upon which the special assessment shall be levied, direct the city assessor to prepare a special assessment roll in accordance with the City Council’s determination and designate the name by which the assessment roll shall be known and referred to, and, as often as the City Council shall deem expedient, require notice of the several amounts so reported and determined to be given by the City Clerk, to each owner of or party in interest in the property to be assessed whose name appears upon the last local tax assessment records, by mailing by first-class mail addressed to the owner or party at the address shown on the tax records.
(C) Preparation of roll. The city assessor shall thereupon prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by the City Council, and shall assess to each such lot or parcel of land such sums as may have been directed by the City Council.
(D) Certificate of assessor. When the city assessor shall have completed the assessment roll, he or she shall attach thereto and endorse thereon his or her certificate to the effect that the roll has been made by him or her pursuant to a resolution of the City Council (giving the date of adoption of same), and that in making the assessments therein, he or she has, as near as may be, according to his or her best judgment, confirmed in all respects to the directions contained in the resolution, the City Charter and the provisions of this chapter. Thereupon, he or she shall file the special assessment roll with the City Clerk, who shall present the same to the City Council.
(E) Resolution; notice of hearing. Upon receipt of the special assessment roll, the City Council shall order it filed in the office of the City Clerk for public examination, and shall, by resolution, fix the time and place when the City Council shall meet and review the roll, which meeting shall not be less than ten days after notice of the time and place thereof has been published in a newspaper of general circulation by the City Clerk (publication to be twice, the first publication to be at least ten days before the hearing). In addition, notice of the public hearing shall be given by the City Clerk to the owner of or party in interest in the property to be assessed whose name appears on the last local tax assessment records by mailing the notice by first-class mail addressed to each owner or property at the address shown on the tax records at least ten days before the date of the hearing.
(F) Objections to roll. Any person deeming himself or herself aggrieved by the special assessment roll may file his or her objections and protest thereto in writing with the City Clerk at or prior to the time of hearing, which written objections shall specify in what respect he or she deems himself or herself aggrieved, and if the objections are timely and properly filed, the objecting person's appearance in person is not required at the hearing.
(G) Review of roll. The City Council shall meet and review the special assessment roll at the time and place appointed or at an adjourned date therefor and shall consider any written objections thereto.
(H) Changes in roll. The City Council may correct such roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in the roll shall be noted in the City Council minutes.
(I) Confirmation of roll. After the hearing, the City Council shall confirm the special assessment roll, with such corrections as may have been made, and the City Clerk shall endorse the date of confirmation thereon, and upon confirmation, the roll shall be final and conclusive.
(Ord. 061023-1, passed 10-23-2006)