(a) Certification. The Manager shall, within sixty days after the completion of each local or special public improvement, compile the actual cost thereof and certify the same to the Assessor who shall adjust the special assessment roll to correspond therewith.
(b) Additional Assessments. When any special assessment roll proves insufficient to pay the cost of the improvement for which it was made, Council may make an additional pro rata assessment, but the total amount assessed against any one parcel of land shall not exceed the value benefits received by such lot or parcel of land.
(c) Assessment Refunds. Should the assessment prove larger than necessary by five percent or less, the same shall be reported to Council which may place the excess in the City Treasury or make a refund thereof pro rata according to assessment. If the assessment exceeds the amount necessary by more than five percent, the entire excess shall be credited to owners of property, as shown by the City assessment roll, upon which the assessment has been levied, pro rata according to assessment.
(d) Refund Procedure on Installments. Any excess refund, where payment in full has not been received, shall be made by credit against future unpaid installments in the inverse order in which they are payable, to the extent that such installments exist, and the balance of such refund shall be made in cash.
(e) Restriction Against Refund. No refund of a special assessment shall be made which impairs or contravenes the provisions of any outstanding obligation or bond secured in whole or in part by such special assessment.
(f) Illegal or Invalid Assessments. Whenever Council deems that any special assessment is invalid or defective for any reason whatsoever, or if any court of competent jurisdiction has adjudged such assessment to be illegal, for any reason whatsoever, in whole or in part, Council may cause a new assessment to be made for the same purpose for which the former assessment was made, whether the improvement or any part thereof has been completed or not, and whether any part of the assessment has been collected or not.
(g) Proceedings on Reassessment. All proceedings on reassessments and for the collection thereof shall be made in the same manner as provided in an original assessment and if any portion of the original assessment has been collected and not refunded, it shall be applied upon the reassessment and the reassessment shall to that extent be deemed satisfied. If more than the amount reassessed has been collected, the balance shall be refunded to the persons making such payments.
(Ord. 6. Passed 4-17-62.)