HomeMy WebLinkAboutVII(G) Discussion Re Coventry Wall Agenda 10-01-2002
Item VIIG
Special Assessments
Special Assessments are levied upon property that is specifically benefited by the
improvement in proportion to the benefits to be derived. The special benefits are to be
determined and prorated according to the foot frontage of the respective properties
specially benefited by the improvement or any other method selected by the municipality.
> Governing authority shall declare by resolution that it plans to make public
improvements and offset the cost by special assessments. Resolution must state
the nature of the proposed improvement and the portion of the expense thereof to
be paid by special assessments, how the assessments are to be made, when the
assessments are to be paid, what part- if any- is to be paid from the general fund.
The resolution should also designate the property upon which the special
assessments shall be levied including lot numbers. The resolution should also
state the total estimated cost of the improvement.
> Plans and specifications with estimated costs of proposed improvements must be '
on file with the City Clerk, including an assessment plat showing the area to be
assessed, before the resolution is adopted.
> Resolution must be published one time in a newspaper of general circulation in
the municipality after adoption of the resolution. The city shall then prepare a
preliminary assessment roll detailing the lots and lands assessed and the amount
of the benefit to and the assessment against each lot or parcel of land, and whether
assessments are to be paid in installments-the number of annual installments shall
be shown also.
> Once the preliminary assessment roll is completed, a time and place shall be set
by resolution at which the owners of the property to be assessed and/or interested
parties may appear before the Commission and speak on the propriety and
advisability of making such improvements, the costs, payment method and
amount to be assessed.
❑ Thirty days notice in writing of the time and place must be given to
property owners.
❑ The notice should include the amount of the assessment and be served by
mailing a copy to each property owner at his or her last know address.
This information has to be obtained from the property appraiser records.
Proof of mailing must be made by the affidavit of the clerk/deputy clerk.
❑ Notice of the time and place if the hearing must appear in two publications
a week apart in a newspaper of general circulation, with the last
publication 1 week prior to the date of the hearing. (Specific info
required) This publication must be verified by the affidavit of the
publisher and filed with the clerk.
> The commission shall meet and hear the testimony from affected
property owners. The commission then makes a final decision on
whether to levy the special assessments.
> After the final decision is made then the commission would meet
as an equalizing board to hear and consider any and all complaints
as to the special assessments and shall adjust and equalize the
assessments on a basis of justice and right.
> Once equalized and approved by resolution or ordinance a final
assessment roll shall be filed with the Commission and the
assessments shall stand confirmed and remain legal, valid, and
binding first liens upon the property against which assessments are
made until paid.
> Once the improvements are completed, the City shall credit to each
of the assessments the difference in the assessment as originally
made, approved, and confirmed and the proportionate part of the
actual cost of the improvement to be paid by special assessments
as finally determined. The final assessment cannot exceed the
amount of benefits originally assessed.
> The City Clerk shall record the assessments in a book to be known
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as the "Improvement Lien Book" promptly after the final
assessment is confirmed. The commission can grant a discount, by
resolution, equal to all or part of the payee's proportionate share of
the cost of the project consisting of bond financing costs included
in the estimated cost of the project, upon payment in full of any
assessment during the period prior to the time financing costs are
incurred.
> If bonds secured for the improvements assessments/financing
should not exceed thirty years. The assessments shall bear interest
at a rate not to exceed 1 percent above the rate of interest
authorized by the bonds; if no bonds interest shall not exceed 8
percent per year. There are some additional restrictions on
charging interest relative to timing of payment .