A. Method: Whenever any sidewalk shall be constructed, reconstructed or repaired by the city, and the cost thereof assessed to the abutting property, the amount of such assessment which may be levied against any lot or tract of land shall be in proportion to the special benefits conferred upon the property thereby and not in excess of such benefits. Such assessment shall not exceed twenty five percent (25%) of the actual value of such lot or tract of land at the time of the levy 1 and the last preceding assessment roll shall be taken as prima facie evidence of such value, and if such special assessment shall be insufficient to pay the cost of the improvement, the deficiency shall be paid from the general fund or from the improvement fund.
B. Manner Of Making: The special assessments made in said plat and schedule, as corrected and approved, shall be levied at one time, by resolution, against the property abutting on the improvement, and when levied and certified by the city clerk shall be payable to the office of the county treasurer, according to the provisions of the Iowa Code.
C. Lien: When any special assessment as herein provided, is assessed against any lots or parcel of land, the said special assessments shall be a lien or the lots or parcels of ground, from the date of the passage of the resolution levying the same, and shall be certified by the city clerk to the county treasurer, as by law provided.
D. Appeals: Any person affected or aggrieved by the levy of any special assessment provided for in this chapter, may appeal therefrom to the district court, by serving a written notice thereof upon the mayor or city clerk, within ten (10) days from the date of the levy of such assessment, and by filing a bond for costs in an amount to be fixed by the mayor or city clerk and approved by either of said officers. (Ord. 8, 9-5-1921)
E. Interest: Each installment of said special assessment shall bear interest at the maximum rate provided in the Iowa Code from the date of the assessment, which assessment shall become due and payable at the time the first installment of semiannual ordinary taxes becomes due under the laws of Iowa. (Ord. 8, 9-5-1921; amd. 1975 Code)
Notes
| 1 | 1. IC § 384.62. |