When the Mayor of this City, or the Director of Service, recommends to Council that a portion of the cost and expense of planting, maintaining, caring for, spraying and removal of shade trees in the streets and public places of this City be paid by special assessments, Council may declare the necessity therefor by resolution, the passage of which resolution shall require the affirmative vote of three-fourths of all members elected to Council. Such resolution, among other provisions, shall:
(a) Determine the portion of the cost of the planting, maintaining, caring for, spraying and removal of shade trees to be assessed; that the assessments shall be made upon all the lots and lands bounding and abutting upon such streets at public places as may be named in the resolution; provide that the assessments shall be in proportion to the benefits which may result from such improvement, or by front foot, or by a percentage of tax valuation, whichever Council shall determine; and provide that the entire remainder of the cost of the improvement, which shall not be less than 2% of the entire cost, plus the cost of street intersections, shall be paid by the City;
(b) Provide that all such assessments that are not paid in cash within 30 days of the passage of the levying ordinance shall be duly certified to the County Auditor of Cuyahoga County as provided by law to be placed by him or her upon the tax duplicate and collected as other taxes are collected in annual installments; and
(c) State whether or not notes are to be issued in anticipation of the collection of such special assessments and, in the event it is determined to issue such notes, that the amount of the assessment so certified to the County Auditor of Cuyahoga County shall bear interest at the same rate as is borne by the notes.
(Ord. 2002-23. Passed 6-17-2002.)