Article 7 Assessments and Collections

City Charter Article

Section 9-701 Assessment District.

If the Council finds that a particular lot, tract, or parcel of land within the boundaries of a local improvement assessment district does not in fact receive any special and peculiar benefit from that improvement, it may exclude that property or show the assessment at zero (0) when apportioning costs of the local improvement in accordance with benefits and spreading the assessment. [New sec. Nov. 8, 1966; am. Nov. 3, 1992.]

Section 9-702 Procedures for Assessments; Assessments Confirmed.

The Council shall establish procedures by ordinance for the estimated assessment, assessment, and reassessment of benefitted properties. An assessment shall not exceed the apportioned share of actual costs nor exceed the amount of the benefits. Each parcel of land shall be considered benefitted by the local improvement to the full amount of the assessment levied on it. Delays, mistakes, errors or irregularities in any act or proceeding in an improvement, in notices, in entry of assessment or in any related matter shall not prejudice or invalidate any final assessment, but the defect may be corrected by subsequent action. [New sec. Nov. 8, 1966; am. Nov. 3, 1992.]

Section 9-703 Assessment Lien; Payment.

The docket of City liens is a public writing, and from the date of entry of any assessment, the sum entered is a lien upon the land against which it is entered. Assessment liens shall have priority over all other liens and encumbrances. The sum assessed for a local improvement shall be due and payable from the date of entry upon the lien docket, and if not paid or bonded as provided by law within thirty (30) days from that date, the amount of assessment then shall be delinquent and shall bear interest at the rate fixed by ordinance from the date of assessment. [am. Nov. 3, 1992.]

Section 9-704 Delinquency and Sale for Unpaid Assessments.

The Treasurer shall proceed to collect the unpaid assessments by advertising and selling the assessed land in the manner provided by State law or City ordinance. Rates of penalty and interest shall be determined by ordinance. The sale price shall include all assessment principal and interest due, penalties and charges due, and all costs associated with the sale of the property.

Whenever the market valuation for tax purposes of land assessed and subject to sale for collection of unpaid assessment exceeds the sum payable to the City of the unpaid assessment, interest and estimated costs plus the total of any past due taxes by twenty-five percent or more of the City and tax liens, the Treasurer may, subject to general guidelines of the Commissioner In Charge and/or the Council, withhold or withdraw such property from public sale and in lieu thereof may sell the property by private sale to the City upon payment by the City from the Assessment Collection Fund, elsewhere provided in this Charter, of the unpaid assessment, interest and costs. If land is not valued for tax purposes, the market value estimated by the City shall be considered the market valuation for tax purposes under this Section.

The Treasurer shall report to the Council the sales and collections on delinquencies and the City official designated by ordinance shall make proper entries in the lien docket. Thereafter no transfer or assignment of any certificate of sale hereunder shall be valid unless entry of that transfer or assignment has been noted in the lien docket after appropriate filing with the City. In case any property remains unsold, that property again may be offered for sale in like manner. [New sec. Nov. 8, 1966; am. Dec. 14, 1971; am. May 20, 1986; am. Nov. 3, 1992.]

Section 9-705 Redemption.

The City ordinance authorizing sale of property for delinquent assessments and the notice of sale to persons with an interest in the property stating that the property has been sold shall clearly state the provisions for redemption of the property by the prior owner as provided by State law or City ordinance. [am. Nov. 3, 1992.]

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