Chapter 3.18


3.18.010    Petition and findings.

3.18.020    Estimates and plans and specifications.

3.18.030    Method of determining proportion of benefits.

3.18.040    Exclusive nature of procedure.

3.18.050    Assessment roll.

3.18.060    Hearing objections and settlement of assessment roll.

3.18.061    Amendment of assessment roll.

3.18.062    Objections to assessment roll – Timeliness.

3.18.063    Proceedings conclusive – Exceptions.

3.18.064    Procedure on appeal.

3.18.065    Reassessments.

3.18.070    Assessment – Interest and method of payment.

3.18.080    Assessment – Notice of time for payment.

3.18.090    Assessment – Lien on property.

3.18.010 Petition and findings.

The petition shall be presented to the council in writing by those property owners desiring the extension or installation of the capital improvement project, which petition shall contain a promise by the property owners to pay the actual cost, the amount thereof as determined by the council, of the public improvement. The council shall, by motion, determine the necessity for the improvements and the method of apportioning the benefits. The minutes shall properly reflect the findings of the council as to the necessity of the improvement and the apportionment of the benefits. (Ord. 749 § 2, 1971)

3.18.020 Estimates and plans and specifications.

The engineering department of the city shall make an itemized estimate based upon detailed plans and specifications, said specifications to be on file in the engineering department, said estimate to specifically include the costs for cash. (Ord. 749 § 3, 1971)

3.18.030 Method of determining proportion of benefits.

The following method shall be used in determining the proportion of benefit to real property specially benefited from improvements authorized and constructed pursuant to the procedure provided for herein.

(a)    Streets and Sidewalk Improvements, Squares, Benefited Areas. Except in cases herein otherwise specifically provided for, “property benefited” means and includes all property abutting upon or adjacent to the street, avenue, alley, drive, square or other public place proposed to be improved; provided, in the case of unplatted property, the area to be assessed shall extend back from the marginal lines of the improved area the same distance as adjacent platted lands which are specially benefited but not more than 100 feet. All of the property shall be considered and held to be all the property specially benefited by local improvement and shall be the property to be assessed to pay the cost thereof or such portion of the costs as are chargeable against the property benefited by such improvement, which cost and expense shall be assessed against all of such property so benefited in conformance to the special benefits so conferred on such property in the following proportions:

Sixty percent of the improvement assessable to such property shall be distributed to each lot, tract or parcel of property in proportion to its area, the area to be assessed to a maximum of 100 feet in depth, and 40 percent of the costs assessable to such property shall be distributed to each lot, tract or parcel of property in proportion to the frontage of that property on the improved street, avenue, alley, drive, square or other public place. The total assessment thus determined shall be entered upon the assessment roll as the amount would be levied and assessed against each separate lot, tract or parcel of land or other property.

Corner lots shall be assessed on the same basis as above, except that where such lot is bounded by two streets which are being improved, the front footage basis shall be the full frontage on the longest side and one-half the frontage on the shortest side.

(b)    Sanitary Sewers and Storm Sewers, Water Mains, Benefited Areas. In spreading assessments for sewers and drains, including storm drains and water mains, the cost shall be assessed in proportion to the area of each lot, tract or parcel that abuts upon or is beneficially affected by such improvement although not abutting such improvement, such benefited area to be determined by the council at the time the council determines the necessity of such improvement.

(c)    The council shall determine the method of proportioning the benefits for other types of improvements at the time of declaring the necessity of the improvement. (Ord. 749 § 4, 1971)

3.18.040 Exclusive nature of procedure.

The procedure provided for herein shall only be available where all property and the owners thereof to be benefited by the public improvement are in complete agreement as to the costs pursuant to the engineering estimate, and as to the property owners promise to pay for the costs of labor and material. (Ord. 749 § 5, 1971)

3.18.050 Assessment roll.

If the council decides to make the improvement, correct account shall be kept of all the expenses of the improvement, and as soon as the improvement is completed, the council shall apportion that percentage of the costs and shall assess against the various tracts of real estate in proportion to the benefit received by each. The assessment roll shall contain a brief legal description or designation of each tract of property, the name or names of the owner, or reputed owner, and the amount of the assessment. When the roll is complete the council shall fix the time at which to hear objections to the assessment. The clerk shall send a written notice by certified mail to each owner of a tract against which an assessment is made, stating the amount of the assessment against the tract and the time fixed by the council for hearing objections.

(a)    Notice of Hearing on Assessment Roll. When the assessment roll or rolls for any LID has or have been prepared as provided by law and this chapter, the same shall be filed with the city clerk. A notice of the hearing as set by the council shall be published at least once a week for two consecutive weeks in a newspaper of general circulation throughout the city and the date of the first publication thereof shall be at least 15 days prior to the day on which said hearing will be held. Notice of such hearing shall also be mailed by certified mail at least 15 days prior to such hearing date to each owner or owners of the lots, tracts or parcels of land listed on said assessment roll at the address last shown on the tax rolls of the city.

(b)    Contents of Published Notice. The published notice of such hearing shall specify the number of the LID and a short statement of the nature of the improvements completed therein and shall contain any other information deemed relevant by the council or the city clerk, and shall notify all persons who may desire to object to such assessment roll or any of the separate assessments appearing thereon:

(1)    To make their objections in writing and to file them with the city clerk at or prior to the time fixed for the hearing;

(2)    That at the time and place fixed for such hearing and at times to which the hearing may be adjourned the council will sit as a board of equalization for the purpose of considering the roll and the separate assessments appearing thereon; and

(3)    That at the hearing or the times to which it may be adjourned the council will consider the objections made and will correct, revise, raise, lower, change or modify the roll or any part thereof, or set aside the roll and order the assessment to be made de novo, and at the conclusion of such hearing or hearings will confirm the roll by ordinance or resolution.

(c)    Contents of Mailed Notice. The mailed notice of such hearing shall contain all of the statements and information required for the published notice and in addition thereto shall also contain a description of each lot, tract, or parcel of land owned by the owner to which it is addressed being assessed, and the amount of the proposed assessment against each such property.

(d)    Proof of Mailing. Proof of mailing of the notice shall be made by the city clerk’s filing a certificate with the council to the effect that on the date in question she mailed by certified mail notices of such hearing. Such certificate shall be conclusive as to the date of mailing. (Ord. 853 § 11, 1977; Ord. 749 § 6, 1971)

3.18.060 Hearing objections and settlement of assessment roll.

At the hearing, all persons concerned may present their objections to the assessment or any part of it, and point out errors and inequities, and submit reasons for amendment and corrections. The council may continue the hearing from time to time. After the council has heard all objections and suggestions, it shall correct any errors which it finds in the assessment roll as originally made, and when the roll is finally settled, the mayor shall sign the assessment roll certifying that it is the assessment roll as finally settled by the council. The assessment roll as certified shall be recorded in the recorder’s office, Ketchikan recording district, first judicial district, state of Alaska. (Ord. 749 § 7, 1971)

3.18.061 Amendment of assessment roll.

If any assessment roll is amended so as to raise any separate assessment appearing thereon or to include omitted property, a new time, date and place for hearing shall be fixed and new notices of hearing on the roll shall be given as in the case of an original hearing; provided, that as to any property originally entered upon the roll, the assessment upon which has not been raised, no objections to confirmation of the assessment roll shall be considered by the council or by any court of appeal unless the objections were made in writing at or prior to the time fixed for the original hearing upon the assessment roll. (Ord. 853 § 12, 1977)

3.18.062 Objections to assessment roll – Timeliness.

All objections to the confirmation of the assessment roll or any of the separate assessments appearing thereon shall be in writing and shall state clearly the grounds of objections. Objections not made in writing and not filed with the city clerk at or prior to the time of the original hearing shall be conclusively presumed to have been waived. (Ord. 853 § 12, 1977)

3.18.063 Proceedings conclusive – Exceptions.

Whenever any assessment roll for local improvements in any LID has been confirmed by the council, the regularity, validity and correctness of the proceedings relating to the improvements therein and to the assessments therefor including the action of the council upon the assessment roll and the confirmation thereof shall be conclusive in all things upon all parties. They cannot in any manner be contested or questioned in any proceeding by any owner unless he files written objections to the assessment roll or any separate assessment appearing thereon in the manner and within the time required by the preceding provisions of this section and unless he prosecutes his appeal in the manner and within the time required in this chapter. (Ord. 853 § 12, 1977)

3.18.064 Procedure on appeal.

(a)    Perfecting Appeal. The decision of the council upon any objections made in the manner and within the time prescribed in this chapter shall be final and conclusive, subject, however, to review by the superior court of the state of Alaska in an appropriate action brought by the owner in the judicial district in which the city is located.

Such action must be commenced within 30 days of the effective date of the ordinance or resolution confirming the assessment roll or shall be barred.

(b)    Bond. At the time of filing the action with the clerk of the superior court the owner shall execute and also file with the clerk of the court a cash or property bond for costs and attorney’s fees in an amount of not less than $5,000 should the matter be decided against the appellant. A copy of said bond shall be filed with the city clerk. The legal officer of the city shall have 10 days from such filing to object to the adequacy of the bond either as to form or sureties. (Ord. 853 § 12, 1977)

3.18.065 Reassessments.

Whenever an assessment authorized as provided in this chapter is set aside, annulled or declared void, or its enforcement refused by a court of competent jurisdiction, whether directly or by virtue of a decision of such court, the council may by ordinance or resolution make a new assessment or reassessment upon the lots, tracts or parcels of land benefited by the improvement for which such assessment was levied, in the manner provided by AS 29.63.010 through 29.63.085 and along with such modifications of said provisions applicable to the city as the council has provided in this chapter or may later provide by ordinance under its home rule powers. (Ord. 853 § 12, 1977)

3.18.070 Assessment – Interest and method of payment.

After the assessment roll has been completed, the council shall fix by resolution:

(a)    The type of payments, whether lump sum or installment;

(b)    The date of payment or payments;

(c)    The percentage of the total cost of the project which the first payment shall be equal to, if to be repaid in installments; and

(d)    The interest rate on all deferred payments. (Ord. 853 § 8, 1977; Ord. 749 § 8, 1971)

3.18.080 Assessment – Notice of time for payment.

(a)    Within 10 days after the resolution fixing the time of delinquency is adopted by the council, the clerk shall mail with postage prepaid a notice to the owner of each property assessed. The notice shall designate the property, the amount of the assessment, the time of delinquency and the amount of penalty and interest provided for.

(b)    Within five days after the notices are deposited in the post office, the clerk shall file his affidavit setting forth the mailing. The affidavit is conclusive as to the facts stated in it except in proceedings against the clerk for perjury or for malfeasance, misfeasance or nonfeasance in office. (Ord. 749 § 9, 1971)

3.18.090 Assessment – Lien on property.

The assessments provided for herein are a first, prior, and paramount lien upon the property assessed and when delinquent may be enforced in the manner provided for the collection and the enforcement of general taxes. (Ord. 749 § 10, 1971)


For additional provisions applicable to this chapter, see KMC 3.17.240 and 3.17.290.