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Chapter 17.12 Assessments

City Code Chapter

(Chapter amended by Ordinance 163420, effective September 29, 1990.)

17.12.010 Lien Docket and General Assessment Procedure.

(Replaced by Ordinance 177124, effective January 10, 2003.)

  1. A. The City will maintain a lien docket and general assessment procedure as set forth in the Chapter for the assessment of:
    1. 1. Local improvement district assessments.
    2. 2. System development charge assessments.
    3. 3. Sidewalk maintenance and repair assessments.
    4. 4. Enforcement of City Code; and
    5. 5. Other assessments prescribed by City Code.
  2. B. In addition to the general assessment procedure set forth in this Chapter, specific assessment procedures are set forth as follows:
    1. 1. Local improvement district assessment procedures as set forth in Chapter 17.08;
    2. 2. System development charge assessment procedures are set forth in Chapters 17.13, 17.14 and 17.15; and
    3. 3. Sidewalk maintenance and repair assessment procedures are set forth in Chapter 17.28.

17.12.060 Assessing Ordinance.

(Amended by Ordinance 189413, effective March 6, 2019.)  

  1. The City Council may pass an assessing ordinance, effective immediately upon passage as prescribed in the City Charter, which shall set forth the assessments against the respective properties within the assessment district.  Upon such passage the Revenue Division shall enter the assessments in the docket of City liens.

17.12.070 Notice of Assessment.

(Amended by Ordinance 189413, effective March 6, 2019.)  

  1. After an assessment has been entered in the lien docket, the Revenue Division shall send a bill for the assessment by mail to each person whose property is assessed or to the owner’s agent as shown in the County tax record.

17.12.080 Payment of City’s Share.

  1. The City Council may provide for the payment into the particular local improvement assessment fund of any share allocated by the Council to be paid from public funds, and also any assessments imposed by it against City owned property.

17.12.100 Surplus.

  1. If the total cost of an improvement is found to be less than the total sum previously assessed therefor, the surplus shall be apportioned and paid in accordance with Charter provisions.

17.12.120 Correction of Mistake in Assessment - Refund or Overpayment.

(Amended by Ordinance 173369, effective May 12, 1999.) 

  1. A mistake in assessment or entry thereof in the lien docket may be corrected as prescribed by the Charter. In case of overpayment because of such mistake or otherwise, the person who paid such excess or his or her legal representative, heirs or assigns, is entitled to repayment of the same by check drawn upon the fund receiving such overpayment.

17.12.130 Segregation of Assessments.

(Amended by Ordinances 177124, 182760 and 189413, effective March 6, 2019.)

  1. A.  A lien against the real property in favor of the City may be segregated on the application of the owner(s), subject to the provisions of this section and any rules adopted by the Revenue Division.
  2. B.  Applications shall be made to the Revenue Division and shall include:
    1. 1.  A legal description of each tract to be segregated;
    2. 2.  Documentation demonstrating that each tract to be segregated is a lot or parcel created by a subdivision, partition or other division of the original tract of land in accordance with ORS 92.010 to 92.190, and is consistent with all applicable comprehensive plans;
    3. 3.  The names of the owners of each tract, and the name of each person who will own each parcel should the segregation be approved; and
    4. 4.  A full legal description that will be assigned by the County Assessor for each lot or parcel that is created as a result of the segregation.
  3. C.  No segregation shall be made unless each part of the original tract of land after the segregation has a true cash value, as determined from the certificate of the county assessor, of 200% or more of the amount of the lien as to each segregated tract concerned.
  4. D.  The Revenue Division shall compute a segregation of the lien against the real property on the same basis as it was originally computed and apportioned and shall record the segregation in the lien docket.  If the original tract has been divided by filing of a condominium plat, the applicant for segregation may propose an alternative, equitable basis for computing segregation of the lien.  The alternative proposed segregation shall be subject to the Council’s approval by ordinance.
  5. E.  No assessment shall be segregated until all outstanding delinquent City liens on the property are brought current.
  6. F.  The Revenue Division shall charge a fee for the segregation of assessments.  The fee will be based in part on the number of lots or parcels that result from the segregation.  The segregation fee may be amended from time to time and shall be stated in the Fees & Charges schedule maintained in the Revenue Division.

17.12.140 Bonding.

(Amended by Ordinances 173369, 177124 and 189413, effective March 8, 2019.)

  1. A.  Within 30 days of the entry in the lien docket a property owner may apply to pay the assessment, deficit assessment or re assessment or the amount remaining unpaid by installments as stated in the signed installment payment contract. The contract shall be in accordance with the terms and provisions of ORS 223.215.  The contract shall be received by the Revenue Division subject to the limitations prescribed in this Section.  The City may accept contracts after the 30-day period stated in this Section under procedures established by the Revenue Division.
  2. B.  If the sum assessed together with all unpaid sums then outstanding as assessments against the property exceeds one-half the real market valuation of the property as shown on the latest county tax rolls, then the Revenue Division shall reject the application unless the excess is paid in cash with the application and the application is made for the remainder only.
  3. C.  If the installment payment contract has been received and is in force, the City Treasurer may accept prepayments of any installments without penalty for the prepayment.  Whenever an installment is paid, accrued interest to the due date of the installment on the unpaid assessment balance, plus interest on the past due installment if any, shall be paid with the installment.
  4. D.  In addition to the procedures provided for in Subsections A. through C above, the procedures for bonding improvement assessments authorized by the Bancroft Bonding Act (ORS 223.205, 223.930) may be followed for improvement assessments when the Council so directs in the ordinance making the assessment.
  5. E.  For purposes of this Section the term “property owner” means the owner of the Title to real property or the contract purchaser of real property, of record as shown on the last available complete assessment roll in the Office of the County Assessor.
  6. F.  Interest rates for bonded assessments shall be set using an adjusted rate mechanism.  The City Council shall set an interim rate by ordinance, which shall be applied to the unpaid balance until improvement bonds are sold to finance the bonded assessments.  Upon sale of bonds, the Revenue Division shall adjust the interest rate to the rate received by the City on the bond issue (expressed as true interest cost) plus a fee to cover insurance and discount on the bonds.  All subsequent payments will be made at the new adjusted rate.  Property owners who sign an installment contract for systems development charges shall receive the adjusted rate.
  7. G.  Bond financing fees shall be charged to each installment contract to defray the costs of financing per a fee schedule on file with the Revenue Division.  The fee schedule will include a loan creation fee as well as a bond financing fee.  Bond financing fees are in addition to costs set forth in Chapter 17.08.
  8. H.  The City may charge a bond reserve fee on each installment payment contract to facilitate the sale of the improvement bonds.  Proceeds from the bond reserve fee shall be dedicated to a reserve account and used as security for the improvement bonds that the City sells to finance the installment payment contract. A separate bond reserve account shall be created for each bond sale as required by the terms of the sale.  This fee shall be in addition to the fees set forth in Chapter 17.08 and in Section 17.12.140 G.
  9. I.  The Revenue Division shall charge a billing and service charge which shall be added to each statement and shall be in addition to principal, interest, penalties, costs and other fees.  This fee shall be per a schedule on file with the Revenue Division.  This fee shall be in addition to the fees set forth in this Chapter 17.08, Section 17.12.140 G. and Section 17.12.140 H.

17.12.150 Rebonding.

  1. A. If the Council specifically approves the same, a property owner who has bonded an assessment a portion of which remains unpaid, or a property owner whose assessment on such property has been subdivided as provided in the Charter, may apply for a rebonding if all taxes then due have been paid upon the property, no outstanding liens have been filed against the property, and if all the conditions applicable to initial bonding are met at the time of rebonding application. The rebonding application may include all unpaid assessment amounts remaining due and unpaid. All provisions relating to rebonding contained in the statutes of the State shall be applicable.
  2. B. As used in this Section the term "property owner" shall mean the owner of the Title to real property or the contract purchaser of real property, of record as shown on the last available complete assessment roll in the Office of the County Assessor.

17.12.170 Collection.

  1. After 30 days from the date of entry in the lien docket of a sum assessed, whether by initial assessment, deficit assessment or reassessment, the amount of the delinquency together with interest and any costs may be collected as provided in the City Charter.