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HomeMy WebLinkAboutOrd1976-425 r' ATTACllED TO AND H/.j)}o: P RT OF THE MINUTES OF THE SEWAP Try COUNCIL - PAGE 90 VOLUME 17 THE CITY OF SEWARD, ALASKA ORDINANCE NO. 425 AN ORDINANCE CREATING CHAPTER 19A, TAXES AND ASSESSMENTS, ARTICLE I, IMPROVEMENT DISTRICTS AND ASSESSMENTS, TO THE SEWARD CITY CODE. THE CITY OF SEWARD, ALASKA, ORDAINS: SECTION 1. Section 19A, Taxes and Assessments, Article I, Improvement Districts and Assessments, is hereby created to read as follows: CHAPTER 19A TAXES AND ASSESSMENTS ARTICLE I. IMPROVEMENT DISTRICTS AND ASSESSMENTS Sec. 19A-l. Improvements Authorized A special improvement district may be initiated either by councilor by petition for any public improvement or improvements. Sec. 19A-2. Initiation (a) Initiation by petition. Improvement districts and assessments may be initiated by petition in a form prescribed by the city manager which shall include a description of the improvement sought by the petition. The original or copies of the petition shall be signed by the owners of property which will bear at least fifty percent of the estimated cost of the improvement sought by the petition. The petition, when signed, shall be filed with the city clerk. (b) Initiation by council. The council by motion or other action may direct the city manager to make a survey and report on a proposed council initiated special improvement district. Sec. 19A-3. Manager's Report Upon receipt by the city manager of the petition from the city clerk, or upon direction of the council, the city manager shall make a survey and report to council concerning the need for, desirable extent of, and estimated cost of each proposed local improvement. The report shall contain a map and/or legal descrip- tion of the proposed district. After completion of the report, a public hearing shall be held. r- Sec. 19A-4. Hearing on Necessity (a) Purpose. The hearing shall determine whether the proposed improvement district is in the public interest and necessary. (b) Notice. Notice of the public hearing shall be published in a news- paper of general circulation in the city at least once a week for four consecutive weeks prior to the time fixed for the hearing. The city clerk shall send a written notice by first class mail at least fifteen days prior to the time of hearing to each owner of property to be assessed. The notice shall include a summary of the improvement, the designation of the properties to be assessed in the special improve- ment district, the purpose of the public hearing and the time and place fixed for the public hearing. Mailed notices shall include a designation of addressee's property to be assessed. Each notice shall generally inform the property owner of the manner and method of protesting or objecting to the action to be taken at the public hearing. (c) Written protests. If protests in writing are made by the owners of property who shall bear fifty percent or more of the estimated cost of the improvement, the council shall not proceed with the improvement until the protests have been reduced to less than fifty percent, except upon the approval of not less than four members of the council. (d) Changes and revisions. After hearing all interested persons favoring or opposing the proposed improvement, the council may decrease the extent or value of the improvement, and may delete from the district properties not benefitted by the improvement. Sec. 19A-5. Council Resolution After the public hearing is closed, council shall adopt a resolution determining either to proceed or not to proceed with the proposed improvement. The resolution to proceed shall find that the improvement is necessary and will benefit the properties to be assessed. The findings of the council are conclusive. The resolution shall require an account to be kept of all costs of the improvements and direct the proper city official to proceed with design and construction of the improvements subject to acquisition of the necessary financing. -2- r- Sec. 19A-6. Computation of Assessments (a) Costs of improvements. The costs of an improvement shall be the actual costs of the improvement, including acquisition of interests in land for the improvement, design, engineering, administration, overhead, professional services, guarantee fund, bond costs and interest incurred as a result of the improvement and all other costs resulting from the construction of the improvement. (b) Method of apportionment. All property included within the improvement district shall be considered and held to be the property and to be all the property specially benefitted by such public improvement and shall be the property to be assessed to pay the cost and expense thereof. Council may determine upon and use any method for spreading the assessment among the properties within the district, which bears a reasonable relationship to the benefit received by the properties. (c) Assessment roll. After the improvement has been completed and the costs of the improvement computed, the city manager shall prepare an assess- ment roll for the district. The special assessment roll shall contain property descriptions, names, of owners of record and assessment amounts. When the assessment roll is completed, the council shall fix a time and place for a public hearing on objec- tions to the assessment roll. Sec. 19A-7. Hearing on Objections To Assessment Roll (a) Purpose. The hearing shall provide affected property owners the right to object to the method of apportionment used in the assessment roll. (b) Notice. Notice of the public hearing shall be published in a news- paper of general circulation in the city at least once a week for four consecutive weeks prior to the time fixed for the hearing. The city clerk shall send a written notice by first class mail at least fifteen days prior to the time of hearing to each owner of property to be assessed. The notice shall include a summary of the improvement, the designation of the properties to be assessed in the special improve- -3- r , ment district, the purpose of the public hearing and the time and place fixed for the public hearing. Mailed notices shall state the amount of assessment against the particular tract. Each notice shall generally inform the property owner of the manner and method of protesting or objecting to the method of apportionment. (c) Corrections to the roll. All persons concerned shall have a right to present their objections to the assessment and to point out errors and inequali- ties and submit such reasons for amendments and corrections as they may have. Council shall have power to vary the assessments in individual cases where the property assessed is not benefitted commensurate with the amount of the assessment. After the council has heard all objections and suggestions, it shall correct all errors. When the roll is finally determined, the city clerk shall so certify. Sec. 19A-8. Confirmation Resolution After the public hearing and determination of the assessment roll, the council by resolution shall confirm the special assess- ment roll of the special assessment district. The resolution shall provide for the levy and payment schedule of the assessments. No payment shall be required within sixty days after the resolution. Deferred or installment payments shall bear such interest as the city council may prescribe in the resolution. Sec. 19A-9. Notice To Owner of Assessment Within ten days after final passage of the ordinance levying the assessment, the city clerk shall mail, postage prepaid, a notice to the owner of each property assessed which notice shall designate the property, the amount of the assessment, the time of delinquency and the amount of penalty. Within five days after the notices have been mailed, the clerk shall file his affidavit setting forth such mailing, which affidavit shall be conclusive as to the facts therein set forth. Sec. 19A-IO. Receipts From Special Assessments Accounts for special assessment rolls shall be created and kept separate from all other city accounts. Moneys collected from special assessments shall be used solely to pay the cost of the improvements to which they apply and to the principal of and interest on indebtedness of the city. Sec. 19A-ll. Premature Expenditures No expenditures, other than for administrative engineering and legal work for any local improvement, the cost of which is to -4- r be borne by special assessments on the property benefitted, shall be made unless the cash is on hand or bonds have been authorized to finance the cost thereof. Sec. 19A-12. Special Assessment Bonds The council may by ordinance authorize the issuance and sale of special assessment bonds to pay all or part of the cost of an improvement in a district. Sec. 19A-13. Bond Guarantee Fund Before the council may issue special assessment bonds, it shall establish a guarantee fund and appropriate to the fund annually a sum adequate to cover any deficiency in meeting payments of principal and interest of bonds issued by reason of nonpayment of assessments when due. In anticipation of delinquent assessments there may be added to each separate assessment appearing on the assessment roll a sum not less than three percent nor greater than ten percent of the assessment. Sec. 19A-14. Penalty Penalty and interest on penalty are the same as for real property taxes. Sec. 19A-15. All Benefitting Property Assessed The council may assess for an improvement any real property, or any interest in real property, and the property specially benefitted may include abutting, adjoining, adjacent, contiguous, noncontiguous or other property or interest in property benefitted directly or indirectly by the improvement. The property to be assessed may include any property which is otherwise, for any reason, exempt from taxation by law. Sec. 19A-16. Property Owner The person whose name islisted on the latest tax roll as the owner of the property to be assessed is presumed to be the legal owner of the property. If the property owner is unknown, the property may be assessed in the name of the "unknown owner." No assessment is invalidated by a mistake, omission or error in the name of the owner if the property is correctly described. Sec. 19A-17. Assessments To Be Lien On Property Such assessments shall be a lien upon the property assessed from the time the assessment is levied, which lien shall be para- mount and superior to any other lien heretofore or hereafter created whether by mortgage or otherwise, except a lien for prior assessments -5- iii--- and for general taxes, and shall be payable at such time as city council may prescribe and may be enforced in the same manner provided for the collection and enforcement of general taxes. Sec. 19A-18. Foreclosure of Liens For Unpaid Assessments Liens for unpaid assessments shall be foreclosed and the property sold in the same manner as provided for foreclosure of property for taxes. Sec. 19A-19. Assessments To Be Binding The regularity or validity of assessments as provided herein may not in any manner be contested or questioned by any proceeding whatsoever by any person not filing objections to such assessment roll prior to the confirmation thereof. Sec. 19A-20. Appeal The decision of council upon any objection may be reviewed by the state superior court in the manner prescribed by law and city charter. Sec. 19A-2l. Reassessment - Original Assessment Invalidated Whenever an assessment provided for in this article is set aside, annulled or declared void, or its enforcement refused by a court of the state or the united States, whether directly or by virtue of a decision of a court, the council may, by ordinance or resolution, make a new assessment or reassessment upon the lots, blocks, or parcels of land benefitted by the improvement. The reassessment shall be based on the special and peculiar benefit of the improvement to the respective parcels of land assessed at the time it was originally made. Sec. 19A-22. Reassessment - Valid Notwithstanding Irregularities The proceedings required by law to be taken before the making of an original assessment are not required to be taken in connection with a reassessment under this article. The reassessment shall be made and become a charge upon the property notwithstanding the omission, failure or neglect of an officer, body or person to comply with the provisions of law relating to improvement and assessment, and whether or not the proceedings of the councilor a person connected with the work may have been irregular or defec- tive and whether or not an irregularity was jurisdictional. Sec. 19A-2 3. Improvements Already In Planning Or Construction Stage In the event that any improvements are in the planning or construction stages when this ordinance is enacted so that the -6- 5.1' . requirements of this ordinance cannot be fully followed, then the requirements of the ordinance shall be followed wherever possible in remaining proceedings. All previous actions are hereby ratified and confirmed, declared to be in accord with city law, and are in furtherance of lawfully created improvement districts. No previous action or omission shall affect the validity or legality of any subsequently created improvement districts or assessments. SECTION 2. This Ordinance takes effect immediately upon passage and approval. Passed and approved by the City Council of the City of Seward, Alaska, this 13th day of September , 1976. ~~lAc/~r Rlchard A. Neve' - Mayor FIRST READING: SECOND READING: ADOPTION: AYES: NOES: ABSENT: August 9, 1976 August 23, 1976 September 13, 1976 DIECKGRAEFF, GILLESPIE, HULM, MOTT, NEVE', AND OLDOW NONE AINSWORTH ATTEST: APPROVED AS TO FORM: Hughes, Thorsness, Gantz, Attor s for the City of & Brundin -7-