(A) Hearing.
(1) Manager hearing. The Town Manager may hold such administrative hearings relating to the imposition of assessments as the Manager deems appropriate to obtain reactions thereto from affected property owners. The Manager shall use whatever procedures he or she determines to be appropriate to inform affected property owners of the administrative hearing(s).
(2) Council hearing. Upon ascertaining the costs of the project. and after holding administrative hearings, if any, the Town Manager shall bring the matter on the levying of assessments before the Town Council. No such hearing will be held before the Council until the improvements have been substantially completed.
(B) Levying.
(1) Special benefit designated.
(a) If the Town Council determines that the improvements confer special benefits to the real or personal property within the district, assessments may be made, pursuant to this chapter, and levied on any basis which the Town Council determines to be equitable under all of the circumstances. The assessments made shall be sufficient to cover the portion of the total cost of the improvements to be defrayed by the levying of special assessments. Special assessments shall not exceed the special benefits as determined by the Council.
(b) For purposes of this chapter,
SPECIAL BENEFITS means that the real property has available improvements which enhance the present and/or potential use, convenience, value, reduction in maintenance costs, alleviation of health and sanitation hazards, or enjoyment of the property. Factors which may be weighed and considered by the Town Council in determining special benefits include, but are not limited to, the following:
1. The effects upon the appearance and environment of and for the properties abutting upon or in the vicinity of the improvements;
2. The availability of the improvements for use by the properties abutting upon or in the vicinity of the improvements;
3. The type of improvements made and the policy followed in making assessments on similar improvements constructed in the past;
4. The nature of the improvements, singularly or in combination, and their influence throughout the area and as to the individual parcels of property;
5. The ever-increasing responsibility and changing concept of what is required of the individual property owners at their own costs under the police power even though the general public also has available to it such improvements;
6. Unique features of particular properties;
7. The zoning, the uses and potential uses of the properties in the vicinity of the improvements;
8. Opinions on the effects upon the fair market values from the improvements upon properties in the vicinity of the improvements; and
9. The probable influence from the improvements relating to the protection or preservation of the values of the properties in the vicinity of the improvements.
(2) Imposition by ordinance. If the Town Council at the hearing, or at any later time or times to which the hearing might be continued, determines from the evidence that special benefits have accrued to affected properties, then the assessments will be levied and imposed by ordinance. The ordinance will include a finding relating to notice and public hearing requirements of this chapter and resolve the issues, if any, which have been presented through appropriate objection. In the event installment payments can be made, the ordinance shall set forth the schedule and the interest rate.
(C) Ordinance levying; conclusiveness. After the expiration of 30 days from the effective date of the ordinance described in subsection (B)(2) of this section, all actions or suits attacking in any way the proceedings held, the determinations and findings made, and the assessments levied therein, shall be perpetually barred and shall not thereafter be questioned in any court or before any other tribunal. In order for one to have standing to challenge the proceedings in any respect, or the ordinance adopted, or any assessment levied, one must have asserted his or her objections in accordance with the requirements of this chapter. Review shall be limited to the objections so asserted.
(D) Set aside, new assessment. If a court of competent jurisdiction sets aside any final assessment, then the Town Council may make a new assessment generally in accordance with the provisions of this chapter. Notices and procedures followed need not be in strict compliance with this chapter so long as the affected property owner is afforded due process of law.
(E) Lien; exception. All assessments made in pursuance of this chapter shall be a lien in the several amounts assessed against each tract or parcel of land from the effective date of the assessing ordinance. A lien shall not, however, attach to any tract or parcel of land so assessed which is owned by the state, or any agency, or instrumentality thereof, or any county, municipality, school district, special or quasi-municipal district, other political subdivision or private corporation operating a public utility.
(F) Subdivision. As to any subdivisions of any real estate assessed in pursuance of this chapter, the assessments shall in each case be a lien upon the individual lots of the subdivision in proportion to their respective shares.
(G) Lien; superiority. The liens for assessments granted by subsections (E) and (F) of this section shall be prior and superior to all other liens, claims, encumbrances and titles, whether prior in time or not, and shall constitute such a lien until paid; provided, however, the assessment lien is subordinate and junior to any lien for general taxes and is subject to extinguishment by the sale of any property on account of the nonpayment of general taxes; and provided, further, any such assessment lien on any tract or parcel of land is prior and superior to any assessment lien thereon subsequently levied.
(H) Time due. Subject to the requirements of subsections (I) and (J) of this section, all installments both of principal and interest, shall be payable at such times as may be determined in and by the assessing ordinance referred to in subsection (B)(2) of this section.
(I) Lump payment; when due. All assessments made in pursuance of this chapter shall be due and payable without demand within 30 days after the publication of the assessing ordinance, after its final passage.
(J) Installment payment.
(1) Owner discretion. All assessments as mentioned in subsection (J)(2) of this section may, at the election of the owner, be paid in installments with interest as provided in subsection (J)(5) of this section, if so authorized by the Town Council.
(2) Election of method. Whenever the Town Council authorizes the payment of assessments in installments with interest as provided in subsection (J)(3) of this section, failure to pay the whole assessment within the period of 30 days shall be conclusively considered and held as election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid.
(3) Regaining right. At any time prior to the date a delinquent assessment is certified to the County Treasurer for collection, but not thereafter, the owner may pay the amount of delinquent installments and accrued interest as provided under subsection (J)(5) of this section, and shall thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not been made.
(4) Prepayment. The owner of any piece of real estate may at any time pay the whole unpaid principal due under the assessing ordinance referred to in subsection (B)(2) of this section, with the interest accrued to the next interest payment date, together with penalties, if any.
(5) Annual or semi-annual installments. In case of an election to pay in installments under subsection (J)(2) and (J)(3) of this section, the assessment shall be payable in annual or semi-annual installments not to exceed 20 years in length, or as determined and directed by the Council, shall be substantially equal, including principal, with interest in all cases on the unpaid principal payable annually or semi-annually at a rate equal to or less than that set in the ordinance ordering the improvements. The Town Council shall set the installment interest rate in the ordinance ordering the improvements, but the interest rate shall in no event be less than the highest interest rate to be borne by the bonds, if any, of the district. Further, nothing contained in this subsection (J)(5) shall be construed as limiting the discretion of the Town Council in providing a different number of installments or periods of payment than is provided in this chapter, or in determining the time when the first installment of principal or interest or both shall become due.
(K) Interest-free period. Payments under the assessing ordinance referred to in subsection (B)(2) of this section, may be made to the Director of Finance and recorded at any time within 30 days of the final publication of the assessing ordinance, without penalty or the payment of interest. The Town Manager may publish a notice in at least one newspaper published and of general circulation in the town at least ten days before the end of the 30-day period, which notice shall state the place of payment and the time for it to close. Before any installment payment date a notice may also be published. The failure to publish such notice or to do any other act or thing required by this chapter shall not affect the assessment or any installment thereof, or the lien the town holds therefor, nor extend the time for payment thereof.
(Ord. 9(1976) §§ 1-9(a,b), 1-14 – 1-26)