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Methods of Special Assessment.
(a) By a percentage of the tax value of the property assessed;
(b) in proportion to the benefits which may result from the improvement;
(c) by the foot frontage of the property bounding or abutting upon the improvement.
Preliminary Assessments.
Section 78. When it is deemed necessary to make a public improvement to be paid for in whole or in part by special assessment, the council shall declare the necessity therefor by resolution, and such resolution shall include the method of assessment, the mode of payment, and the number of semi-annual installments. Such resolution shall thereupon be certified to the director of finance and public record, who shall thereupon proceed to make an assessment report, in accordance with the method of assessment provided in the resolution, which report shall be filed with the council, and shall show the lots and lands assessed, and the amount of the assessment as to each, and the number of semi-annual installments not exceeding twenty (20), in which such assessment shall be paid.
(Amended 5-2-2006)
Notices Served.
Section 79. Upon the filing of such report the director of finance and public record shall cause written notice to be served upon the owner or owners or the agent or agents of the owner or owners of each lot or parcel of land to be assessed, or upon the persons in whose names the same they may be assessed for taxation upon the tax duplicate, said notice to be served as is provided for service of summons in civil action; and as to all non-residents and persons who cannot be found, publication of such notice shall be made at least once in a newspaper of general circulation in the city. Said notice shall contain a statement of the character of the proposed improvement, the fact that the assessment report has been filed with the council, the rate of such assessments, the number of installments, and shall set a time and place when complaints and claims will be heard before the board of revision of assessments.
Plans of Proposed Improvements.
Section 80. At the time of the passage of said resolution of necessity hereinbefore provided there shall be on file in the office of the mayor, plans, specifications, estimates and profiles of the proposed improvement, giving all information necessary; and such plans, specifications, estimates and profiles shall be open to the inspection of all interested persons.
Board of Revision of Assessments.
Section 81. The board of revision of assessments shall consist of the mayor, the director of law and the director of finance and public record. The mayor shall be president of the board and the director of finance and public record shall be the secretary thereof. It shall meet at such times and places as is provided by its rules and shall hear all claims and objections as to the character of all improvements to be paid for in part or in whole by special assessments, the necessity therefor, and the equity of the assessments as provided in the assessment report. A majority of those constituting the board of revision of assessments shall have power to determine all complaints and objections submitted to it, and as to each improvement the board shall after such hearing amend, equalize, and adjust the assessment report, and shall report its findings as to the necessity for the improvements and any amendments it directs in the assessments to the council.
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