Chapter 4.60
SPECIAL ASSESSMENT DISTRICTS

Sections:

4.60.010    Policy.

4.60.020    Formation of district – How initiated.

4.60.030    Formation of district – Initiated by petition.

4.60.040    Formation of district – By assembly.

4.60.050    Formation of district – Reports required of borough officials.

4.60.060    Formation of district – Hearing – Notice – Objections.

4.60.070    Ordinance creating district.

4.60.080    Cost of improvements affecting creation of a special assessment district.

4.60.090    Abandonment or termination of improvements – Hearings.

4.60.100    Construction standards.

4.60.110    Special assessment district fund created – Use – Accounts – Surplus.

4.60.120    Guaranty fund created – Use – Surplus.

4.60.130    Interim financing – Authority.

4.60.140    Bonds – Authority – Term.

4.60.150    Bonds – Form – Content – Coupons – Execution.

4.60.160    Bonds – Sale.

4.60.170    Bonds – Redemption.

4.60.180    Bonds – Security – Limitation on liability.

4.60.190    Bonds – Remedy of bondholders.

4.60.200    Assessment roll – Hearing – Notice.

4.60.210    Assessment roll – Objections – Changes – Certification.

4.60.220    Assessment roll – Amendment.

4.60.230    Assessment roll – Interest – Method of payment – Delinquency charges – Certification.

4.60.240    Assessment roll – Appeal – Perfecting appeal.

4.60.250    Assessment roll – Notice of time for payment.

4.60.260    Assessments – Governmental property.

4.60.270    Assessments – Lien on property.

4.60.280    Assessments – Advance payment.

4.60.290    Assessments – Segregation.

4.60.300    Reassessment.

4.60.310    Proceedings conclusive – Exceptions.

4.60.320    Definitions.

4.60.330    Applicability.

4.60.340    Curative provisions.

4.60.010 Policy.

The assembly establishes a policy whereby public improvements for which assessments are authorized may be financed in whole or in part by the levy and collection of special assessments upon the real property specially benefited by said improvements. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.010.]

4.60.020 Formation of district – How initiated.

Formation of special assessment districts may be initiated either by resolution of the assembly or by petition signed by the owners of property within the limits of the district to be created in the manner provided in this chapter. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.020.]

4.60.030 Formation of district – Initiated by petition.

(a)    Petition. The petition for an improvement by special assessment shall be in a form prescribed by the borough manager or designee and shall include a description of the boundaries of the proposed special assessment district, a description of the improvements sought by the petition and an estimate of the cost of the proposed improvements. The original, or copies of the petition, shall be signed by the owners of not less than one-half (1/2) of the assessed value of the properties within the proposed district. The petition, when signed, shall be filed with the borough clerk.

(b)    Signatures and Necessity of Improvement. After the petition has been filed with the borough clerk, the assembly shall determine, by resolution, whether the petition has sufficient and proper signatories thereto, and whether the improvement is necessary. If the assembly finds that there are sufficient signatures, and that the improvement is necessary, the assembly may authorize the manager or designee to review detailed plans and specifications to be provided by the petitioner, and prepare a report to the assembly as provided in KGBC 4.60.050. The plans and specifications at the time of submittal to the borough shall be accompanied by a deposit in an amount sufficient to cover the estimated costs of engineering, publication and mailing of notices and other costs to the borough incidental to creation of the special assessment district and letting of the contracts for making the improvements, as determined by the manager or designee; by written assurance acceptable to the borough that supplemental deposits will be made from time to time as the manager or designee may determine to be necessary to cover the actual costs; and by a designation of a specified individual to receive notices and communications regarding the petition and the proposed district, requests for additional deposits, and any refund or reimbursement of deposits or any portion thereof.

(c)    Disposition of Deposit. The deposit accompanying the plans and specifications and any supplemental deposits shall be held by the borough and applied to pay the costs of forming the district and costs of preparing and letting the bids for construction of the proposed improvements, including costs of preparing engineering and other reports, mailing and publishing notices of hearings and calls for bids and any other costs to the borough reasonably required to comply with KGBC 4.60.030 through 4.60.100. If the district is created, and the improvements are completed, the costs paid from the deposit and any supplemental deposits shall be refunded to the person specified in subsection (b) of this section and the amount prepaid shall be included in the assessment roll and shall be financed in the same manner as the costs of construction of the improvements. If the proceedings are terminated at any time, any portion of the deposit and any supplemental deposits remaining after the payment of costs incurred shall be refunded to the person specified in subsection (b) of this section, but the borough shall have no obligation to reimburse for costs actually incurred up to the date of, or as a result of, termination. No interest shall be paid on the deposit or any portion thereof. The assembly at any time may waive the requirements as to all or any portion of the deposit, supplemental deposits, or providing of assurance of supplemental deposits as it deems appropriate.

(d)    Adoption of Plans and Specifications. After the plans and specifications provided by the petitioner have been reviewed and approved by the manager or designee and the manager or designee has prepared a report to the assembly as provided in KGBC 4.60.050, the assembly shall determine whether or not to proceed. In the event the assembly elects to proceed, the assembly shall, by resolution, adopt said plans and specifications, set a time for public hearing thereon, and determine whether the amount of deposit is reasonably calculated to cover the estimated costs of forming the district and letting of contracts and other matters to be covered by the deposit. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.030.]

4.60.040 Formation of district – By assembly.

(a)    Declaration of Intent. The borough assembly may, by resolution, declare its intention to create a special assessment district and make improvements therein. Such resolution shall authorize the manager or designee to provide or contract for the development of plans and specifications and to prepare a report to the assembly as provided in KGBC 4.60.050.

(b)    Adoption of Plans and Specifications. After the plans and specifications and report have been prepared as provided by KGBC 4.60.050, the assembly shall determine whether or not to proceed. In the event the assembly elects to proceed, the assembly shall, by resolution, adopt said plans and specifications, with or without amendments, and set a time for public hearing thereon. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.040.]

4.60.050 Formation of district – Reports required of borough officials.

(a)    The report authorized pursuant to KGBC 4.60.030 or 4.60.040 shall declare the legal authority for operation and maintenance of such improvements, contain a plan specifying the properties to be assessed, shall show the need for and the desirable extent of the proposed improvements and shall state the estimated cost of the improvements and the proposed method of assessment. Such report shall also state whether or not the estimated cost of improvements is in excess of that permitted by KGBC 4.60.080.

(b)    The manager or designee shall make an itemized estimate of the cost of the proposed improvements based upon detailed plans and specifications, said specifications to be on file in the office of the manager or designee, and said estimate to specifically include the estimate cost of interim financing. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.050.]

4.60.060 Formation of district – Hearing – Notice – Objections.

(a)    Published Notice. Notice of the hearing set pursuant to KGBC 4.60.030 or 4.60.040 shall be published at least once a week for four consecutive weeks in a newspaper of general circulation throughout the borough with the first publication to be at least 30 days prior to the date set for such hearing. The notice shall contain the following:

(1)    A general description of the improvements to be ordered and a description of the boundaries, by use of a map or otherwise, of the proposed special assessment district.

(2)    A statement of the estimated cost of the proposed improvements, including the cost of design and construction engineering, construction, interim and long-term financing, administration and other costs, and the estimated proportion of such cost to be borne by the property specially benefitted thereby.

(3)    The proposed method of assessment.

(4)    A statement that a map or plat showing thereon the lots, tracts and parcels of land which will be specially benefitted by the proposed improvement, the proposed assessment schedule and the proposed assessment against each such lot, tract or parcel of land, is on file for public inspection at the office of the manager or designee.

(5)    The time, date and place of such hearing, and a statement that the owners of any property within the proposed district may file written objections to the creation of such district and the ordering of the work to be done therein with the borough clerk up to the time the hearing is closed.

(b)    Mailed Notice. Notice of such hearing shall also be mailed to all record owners within the proposed district according to the municipal tax roll in the office of the borough assessor at the last address shown thereon, at least 30 days prior to the date set for such hearing. Such notice shall contain, in addition to the items required to be set forth in the published notice:

(1)    A description of the lot, tract or parcel of land of said owner and the estimated assessment to be levied against such property.

(2)    The estimated schedule of assessments.

(3)    A statement that the assessment proposed to be levied against such lot, tract or parcel of land is an estimated amount only and that when actual costs are known they will be the basis on which the actual amount of assessments will be determined.

(c)    Hearing. The public hearing shall be held by the assembly at the time indicated in the notice; provided, however, the hearing may be continued from time to time as the assembly may determine.

(d)    Objections. If written objections as to the necessity for the improvements are made by the owners of property which will bear 50 percent or more of the estimated cost of the improvements, the assembly may not proceed with the improvements until either the objections have been reduced to less than 50 percent or the assembly has adopted a resolution to proceed by a vote of at least six members. The assembly may revise the plan of improvement, or may delete from the properties to be assessed those not benefitted in whole or in part by the improvement. If the assembly revises the plan in a manner which is a substantial change from the main general plan of improvements contained in the notices of hearing and determines to proceed with the improvements under the revised plan, it shall readvertise and renotice the proposed improvements and hold another hearing thereon, and be subject to the same limitations as required in the first instance; provided, however, that if the owners of property bearing 100 percent of the estimated cost of the improvements agree in writing to any revised plan, there shall be no need to readvertise or hold further hearings and the assembly may proceed with the revised plan. [Ord. No. 1827, §7, 4-3-17; Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.060.]

4.60.070 Ordinance creating district.

(a)    If, as, and when the assembly finds that the district should be formed, it shall, by ordinance:

(1)    Find that the provisions of KGBC 4.60.080 do not prohibit creation of the district;

(2)    Find that the creation of such special assessment district is in the public interest, and create such district;

(3)    Describe the boundaries thereof;

(4)    Describe the improvements to be acquired, constructed and installed therein;

(5)    Create a special assessment district fund as provided in KGBC 4.60.110;

(6)    Declare the estimated cost thereof;

(7)    State whether the borough is authorized to sell special assessment bonds or issue warrants or other evidences of indebtedness to provide funds to pay all or any portion of the costs of improvements;

(8)    Declare the proportion or the amount of the cost, if any, to be paid by the borough;

(9)    Specify the method of assessment of the cost to be borne by the property within the district; and

(10)    Order such work to be done.

(b)    If necessary, such ordinance shall authorize the acquisition of all land necessary for such improvements, the commencement in the name of the borough of any eminent domain proceedings, the payment of all damages caused thereby, and assessment proceedings required to pay all eminent domain awards, as may be necessary to enable the borough to proceed with the work. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.070.]

4.60.080 Cost of improvements affecting creation of a special assessment district.

The borough shall not proceed with a special assessment district if it appears from the preliminary cost estimates and estimated schedule of assessments that the amount estimated to be assessed against the property in the proposed district, when added to all other outstanding special assessment district assessments against such property, is more than the sum of the assessed value of the land within the district subject to special assessment, plus 25 percent of the assessed value of the improvements thereon, plus 75 percent of the estimated cost of the improvements proposed to be made in the special assessment district unless the property owners or someone in their behalf agree to pay the amount by which the cost of the improvements exceeds the limit hereinabove fixed and deposits with the borough a sum of money equal to the amount by which the estimated cost of improvements exceeds such limit. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.090.]

4.60.090 Abandonment or termination of improvements – Hearings.

(a)    Abandonment of Portion of Project. The assembly may, at any time after a hearing as provided by this section, at its discretion, by ordinance, eliminate any portion of the improvement which is not completed and may proceed with the construction of the balance of the improvements within said district as fully and completely as though said eliminated unit had not been initially included within the district; provided, however, that the assessments to be levied to pay part or all of the costs of the improvements actually constructed may be levied only against the properties within such district specially benefitted thereby.

(b)    Termination of Improvement Project Prior to Contract Award. When the improvements in any special assessment district are to be acquired, constructed and installed by a contractor or contractors, and if it appears, at any time prior to award of contracts for construction after consideration of the contract cost plus all other costs of improvements, that the total cost of improvements will exceed the estimated cost as declared in the ordinance creating the special assessment district by 20 percent or more, the assembly, after a hearing as provided by this section, shall determine whether to terminate the improvement project. If the project is terminated, the borough shall bear the costs of the project to date of termination if creation of the district was initiated pursuant to KGBC 4.60.040; otherwise such costs shall be paid from the deposit and any supplemental deposits as provided in KGBC 4.60.030.

(c)    Termination of Improvement Project After Contract Award. The borough assembly may, at its discretion, terminate any special assessment district proceedings, or further construction or installation of improvements, including during construction by a contractor, or contractors, at any time after having conducted a hearing as provided for in this section, if it appears the project costs, plus all other costs of project improvements, will exceed the estimated total costs as determined at the time of contract award by 20 percent or more; provided, however, nothing herein provided shall limit the authority of the borough assembly to proceed with the completion of improvements then under contract if, in its sole discretion, it determines that such action is in the best interest of the borough; and provided further, that in any event, the borough assembly shall have the authority to levy assessments against the property in the special assessment district necessary to pay all or any part of the costs of the improvements, or parts of improvements, constructed prior to termination.

(d)    Notice of Hearing. The assembly shall, by resolution, fix a time, date and place for a hearing on the question of whether or not it should abandon the acquisition, construction and installation of a portion of the improvements or terminate the improvement project. At least 10 days prior to the date of hearing, notice of such hearing shall be published in accordance with KGBC 1.10.020, and shall be mailed to all owners of property within such district. Such notice shall state the question to be considered by the assembly and shall also state that any owner who objects thereto may file a written objection with the borough clerk up to the time the hearing is closed.

(e)    Hearing. At the time of the hearing, the assembly shall hear all such objections and all evidence material to the question of whether or not the completion of such improvements should be abandoned or the project should be terminated and after considering the same the assembly shall then decide whether or not to so abandon a portion of the improvements or terminate the project. In the event written objections to such proposed abandonment are filed by the owners of property in the district which will bear 50 percent or more of the estimated cost of the part of the improvements proposed to be abandoned or terminated, the assembly shall proceed to complete the construction of the improvements originally authorized in such district unless the assembly adopts a resolution to abandon by a vote of at least six members. [Ord. No. 1827, §7, 4-3-17; Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.100.]

4.60.100 Construction standards.

Design and construction of improvements in a special assessment district shall be in accordance with all applicable ordinances, laws, regulations, and requirements of the city of Ketchikan including Ketchikan Public Utilities, Ketchikan Gateway Borough, state and federal agencies. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.140.]

4.60.110 Special assessment district fund created – Use – Accounts – Surplus.

(a)    Special Assessment District Funds. Each special assessment district of the borough shall be given a number in the ordinance creating the district, and each such ordinance shall create a “Special Assessment District No. ___ Fund.” Into such fund shall be paid all receipts pertaining to the special assessment district including, but not limited to, proceeds from the sale of warrants, bonds, or other evidences of indebtedness, transfers from the borough general fund, and assessments as paid. Such fund shall be drawn upon for the purpose of paying costs of improvements of such special assessment district, redemption of warrants, bonds, other evidences of indebtedness, and the payment of interest thereon. Accounts as may be necessary may be set up within such fund such as construction, bond redemption and other redemption accounts.

(b)    Surplus Moneys. All moneys remaining in any special assessment district fund of any special assessment district after all costs of improvement in such district have been paid and all evidences of indebtedness of such district have been redeemed shall be paid into the guaranty fund of the borough created by KGBC 4.60.120. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.150.]

4.60.120 Guaranty fund created – Use – Surplus.

(a)    There shall be and is established a special assessment guaranty fund of the borough for the purpose of guaranteeing the payment of the principal of and interest on all bonds and warrants issued upon any special assessment district funds. The guaranty fund shall be kept separate from all other funds of the borough; provided, however, moneys in the guaranty fund may be commingled with moneys in other funds for purposes of investment subject to the limitations on investments provided in this subsection; and provided further, that interest on such investments shall be apportioned to the guaranty fund in direct proportion to the amount of money invested in it. All assets of this fund shall be held in trust for the uses and purposes herein provided. Money in this fund shall be invested in interest-bearing accounts in banks, trust companies and mutual savings banks in which the full amount of such deposits is insured by the Federal Deposit Insurance Corporation or in accounts in savings and loan associations in which the full amount of such accounts is insured by the Federal Savings and Loan Insurance Corporation; or in certificates, notes, or bonds of the United States of America, or its agencies, or of any corporation wholly owned by the government of the United States, in bankers’ acceptances purchased on the secondary market, in Federal Home Loan Bank notes and bonds, Federal Land Bank bonds, Federal National Mortgages Association notes, debentures and guaranteed certificates of participation, in the obligations of any other government sponsored corporation whose obligations are or may become eligible as collateral for advances to member banks as determined by the board of governors of the Federal Reserve System, or in notes and bonds of the Alaska Municipal Bond Bank Authority.

(b)    Prior to the issuance of any special assessment district fund bonds, the borough shall deposit in the guaranty fund a sum which, when added to the existing moneys in the guaranty fund, shall not be less than five percent of the principal amount of all special assessment district fund bonds. The borough shall always maintain in the guaranty fund an amount of not less than five percent of the principal amount of all outstanding special assessment district fund bonds. Any moneys paid out of the guaranty fund to redeem special assessment district bonds or coupons pertaining thereto shall be replaced by the borough as soon as possible out of any legally available sources.

(c)    Defaulted special assessment district bonds, interest coupons, warrants, or other forms of indebtedness shall be purchased out of the guaranty fund, and as between the several issues of bonds or other forms of indebtedness no preference shall exist, but they shall be purchased in the order of their presentation.

(d)    Whenever any sum is paid out of the guaranty fund on account of principal or interest on a special assessment district bond or other form of indebtedness, the borough, as trustee of such fund, shall be subrogated to all the rights of the holder of such bond, interest coupon or other form of indebtedness so paid, and the proceeds thereof or of the underlying assessment shall become a part of the guaranty fund.

(e)    All interest and earnings derived from the investment of moneys in the guaranty fund shall be credited to such fund.

(f)    Should the assembly, after determining that the amount necessary to meet all current guaranty requirements plus foreseeable future requirements, find that there are excess moneys in the guaranty fund, it may authorize transfer of said excess to another fund or account of the borough. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.160.]

4.60.130 Interim financing – Authority.

The borough may provide by ordinance for the issuance of interim financing warrants or other forms of indebtedness payable out of a special assessment district fund to provide funds for payment of the costs and expense of any improvements in such special assessment district. These evidences of indebtedness shall bear interest at a rate fixed by the assembly and shall be redeemed either in cash or by exchange for bonds of such district. Such evidences of indebtedness shall be redeemed in order of their number whenever there is enough money in such fund to redeem such. To the extent the borough is authorized to advance funds from the general fund for costs of improvements, evidences of indebtedness may be issued to the borough general fund as evidence of the obligation of the special assessment district fund to repay any such advances. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.170.]

4.60.140 Bonds – Authority – Term.

(a)    Bonds to be entitled “Special Assessment District No. ______, Ketchikan Gateway Borough, Alaska, Bonds” may be issued to provide funds to pay all or any part of the costs of improvements in any special assessment district.

(b)    Such bonds shall be issued pursuant to ordinance and shall be made payable on a date not later than two years after the date upon which the last installment of the assessments securing such bonds becomes due. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.180.]

4.60.150 Bonds – Form – Content – Coupons – Execution.

(a)    Such bonds shall bear interest at a rate fixed by the assembly payable annually or semiannually, shall be in such denominations as may be provided in the ordinance authorizing their issuance, and shall be numbered from one up, consecutively.

(b)    Each bond shall be signed by the mayor of the borough and attested by its clerk; shall have the seal of the borough impressed or reproduced thereon; refer to the improvements to pay for which it is issued and the ordinance ordering such improvements; provide that the principal amount thereof and the interest thereon shall be payable out of the special assessment district fund of such district or out of the special assessment guaranty fund of the borough and not otherwise; provide that the bondholders’ remedy in case of any nonpayment shall be confined to the enforcement of the special assessments levied for the improvements in such special assessment district and to such guaranty fund; and a statement, as provided by KGBC 4.60.180, that the borough shall not be liable for any loss; and have attached thereto interest coupons for each interest payment. Such bonds may be signed with the facsimile signature of one of such mayor or clerk; provided, that no facsimile signature shall be used on bonds of an issue of less than $100,000 par value. Coupons may always have printed or reproduced thereon the facsimile signatures of such mayor and clerk. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.190.]

4.60.160 Bonds – Sale.

Such special assessment district bonds may be issued to the contractor or contractors constructing and installing the improvements in such district, or may be sold by the borough at public or private sale, but at not less than par and accrued interest. The proceeds of sale of such bonds shall be deposited in the applicable special assessment district fund and be applied in payment of the costs of improvement either in cash, by repayment of advances made by the borough or by the redemption of special assessment district bonds, warrants, or other evidences of indebtedness issued to pay such costs. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.200.]

4.60.170 Bonds – Redemption.

The borough manager or designee shall, on any interest payment date, call in and redeem the principal of one or more bonds of any issue in their numerical order whenever there is sufficient money in the special assessment district fund against which the bonds have been issued over and above the amount needed for the payment of interest due and which will become due on all unpaid bonds of that issue within one year after the call date. Such call shall be made by publishing a notice thereof in accordance with KGBC 1.10.020 as soon as practicable after the day of delinquency of any assessment installments, and in any other manner as may be deemed reasonable to advise the holder of the bonds being called of such call. The notice of call shall state the serial number or numbers of the bonds being called, that they will be paid on the date the next interest coupons on the same become due, and that interest thereon will cease on such call date. [Ord. No. 1827, §7, 4-3-17; Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.210.]

4.60.180 Bonds – Security – Limitation on liability.

Neither the holder nor the owner of any special assessment district bond, interest coupon, warrant, or other evidences of indebtedness issued against a special assessment district fund shall have any claim therefor against the borough, except from the receipts from the special assessments made for the improvement for which such bond, coupon, warrant, or other evidences of indebtedness was issued and except for the payment from the special assessment guaranty fund of the borough as to special assessment district bonds. The borough shall not be liable to the holder or owner of any such bond, interest coupon, warrant, or other evidences of indebtedness for any loss to the special assessment guaranty fund occurring in the lawful operation thereof. A copy of the foregoing part of this section shall be plainly written, printed or engraved on each special assessment district bond. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.220.]

4.60.190 Bonds – Remedy of bondholders.

Upon default in a payment due on a special assessment bond, interest coupon, warrant, or other form of indebtedness, the owner or holder thereof may enforce payment of the principal thereof or interest thereon and costs of collection in a civil action in the same manner and with the same effect as actions for the foreclosure of mortgages on real property. Foreclosure shall be against all property on which assessments are in default. The period for redemption shall be the same as in the case of a mortgage foreclosure on real property. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.230.]

4.60.200 Assessment roll – Hearing – Notice.

(a)    Generally. If the assembly decides to make the improvement, correct account shall be kept of all the costs of the improvement, and as soon as the improvement is completed, the assembly shall determine the amounts to be assessed, and shall apportion and assess said amount 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 assembly shall fix the time at which to hear objections to the assessment.

(b)    Notice of Hearing on Assessment Roll. When the assessment roll for any special assessment district has been prepared as provided by law and this chapter, the same shall be filed with the borough clerk. A notice of the hearing as set by the assembly shall be mailed at least 15 days prior to such hearing date to the owner of each lot, tract or parcel of land listed on said assessment roll at the address last shown on the tax roll in the office of the borough assessor.

(c)    Contents of Published Notice. The published notice of such hearing shall specify the number of the special assessment district and a short statement of the nature of the improvements completed therein and shall contain any other information deemed relevant by the assembly or the borough 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 borough clerk up to the time the hearing is closed and that objections not made in writing and not timely filed will be conclusively presumed to have been waived;

(2)    That at the time and place fixed for such hearing and at times to which the hearing may be adjourned, the assembly will sit for the purpose of considering the roll and the separate assessments appearing thereon.

(d)    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 the particular lot, tract, or parcel of land being assessed, and the amount of the proposed assessment against such property.

(e)    Proof of Mailing. The borough clerk shall provide proof of mailing of the notice by filing a certificate with the assembly stating that the notices of hearing were mailed by certified mail, return receipt requested, and the date of mailing. Such certificate shall be conclusive as to the date of mailing. [Ord. No. 1827, §7, 4-3-17; Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.240.]

4.60.210 Assessment roll – Objections – Changes – Certification.

(a)    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 assembly may continue the hearing from time to time. After the assembly has heard all objections and suggestions, it shall declare that the hearing is closed.

(b)    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 borough clerk by the time the hearing is closed shall be conclusively presumed to have been waived. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.250.]

4.60.220 Assessment roll – Amendment.

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 assembly or by any court of appeal unless the objections were made in writing at or prior to the time the original hearing upon the assessment roll was closed. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.260.]

4.60.230 Assessment roll – Interest – Method of payment – Delinquency charges – Certification.

(a)    When the roll is finally settled, it shall be confirmed by resolution. In the resolution confirming the assessment roll, the assembly shall fix:

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

(2)    If to be paid in installments, the interest rate on the unpaid principal, and the number and frequency of installments;

(3)    The date of payment or payments;

(4)    The date of delinquency; and

(5)    The delinquency charge to be made pursuant to subsection (b) of this section.

(b)    On each installment payment date, interest on the whole unpaid principal shall be due at the rate provided in the resolution confirming the assessment roll. If any principal and interest installment shall remain unpaid on the date of delinquency, interest shall accrue on such delinquent payment at the rate provided in the resolution or at such higher rate as the resolution may provide as a charge for delinquency. In addition, the resolution may provide that the delinquency charge may include a penalty amount which may be a flat sum or a percentage of the delinquent payment.

(c)    In the event installment payments are provided for, the owner of any property charged with a special assessment may redeem such property from all or any portion of the assessment by making payment thereof without interest to the revenue collector of the borough within 30 days after the publication of the notice pursuant to KGBC 4.60.250 that the assessment roll is in the hands of the revenue collector for collection. At any time after such 30-day period, the owner of any assessed property may redeem the property from the liability for the assessment by paying the entire unpaid principal of the assessment plus interest thereon to the end of the month during which payment is made.

(d)    When the roll is confirmed, the clerk shall sign the assessment roll certifying that it is the assessment roll as confirmed by the assembly. The assessment roll, as certified, shall be recorded in the recorder’s office, Ketchikan Recording District, First Judicial District, State of Alaska, and filed with the revenue collector of the borough. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.270.]

4.60.240 Assessment roll – Appeal – Perfecting appeal.

The decision of the assembly upon any objections made in the manner and within the time prescribed in this chapter shall be final and conclusive subject to appeal by the owner to the superior court as provided by the rules of court applicable to appeals from decisions of administrative agencies; provided, however, such appeal must be commenced not later than 30 days after the effective date of the resolution confirming the assessment as provided in KGBC 4.60.230. If no such appeal is commenced within such period, the procedure for the creation of the special assessment district, the improvements, assessments, issuance or sale of bonds, and any and all other matters relating to the special assessment district, or the proceedings, shall be conclusively presumed to have been regular and complete in all respects and any objections thereto shall be forever barred. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.280.]

4.60.250 Assessment roll – Notice of time for payment.

Within 30 days after the effective date of the resolution confirming the assessment roll, the revenue collector shall mail a notice to the owner of each property assessed. The notice shall designate the property, the amount of the assessment, whether payment is by lump sum or installments, the date or dates of payment, the rate of interest if payment is by installments, the period for prepayment without interest, and the amount of the delinquency charge, if any. Within five days after the statements are mailed, the revenue collector shall publish a notice in a newspaper of general circulation within the borough that the statements have been mailed. [Ord. No. 1827, §7, 4-3-17; Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.290.]

4.60.260 Assessments – Governmental property.

All real property, including such as is exempt from taxation in accordance with law, shall be liable for the cost of local improvements assessed in accordance with this chapter unless specifically exempted from special assessments by law. Should it appear for any reason that the assessments levied against any properties of a governmental unit cannot be collected, such property shall be denied the benefit of the improvement and shall not be counted in the computation of the final assessment roll of any special assessment district. Any assessments collected pursuant to this section shall be paid into the fund of such special assessment district as are all other assessments. Notwithstanding any other provision herein, any governmental unit or agency whose property is otherwise exempt from special assessments may contribute or make payments in lieu of special assessments and thereupon be provided the benefits of such improvements. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.300.]

4.60.270 Assessments – Lien on property.

The assessments provided for herein, and any penalties, interest, and delinquency or collection charges which may accumulate thereon, are prior and paramount to all liens upon the property assessed except municipal tax liens and, when delinquent, may be enforced in the manner provided for the collection and the enforcement of property tax liens. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.310.]

4.60.280 Assessments – Advance payment.

The revenue collector is authorized to accept from owners of real property advance payments of assessments based upon estimated assessments. The amount of the advance payment shall be credited against the actual assessment when the same shall have been levied by the assembly. If the advance payment exceeds the actual assessment, the difference shall be promptly refunded, without interest, to the owner of real property who made the payment. If the advance payment is less than the actual assessment, the difference shall be billed to the owner of the real property in the same manner as provided for other assessments. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.320.]

4.60.290 Assessments – Segregation.

Whenever property has been assessed in an entire tract and subsequently subdivided, any owner so desiring may make an application to the assembly for a segregation of the assessment and a determination of the amount due on each portion thereof. The assembly shall thereupon cause an appraisal to be made of the entire property as a whole, and also of the segregated portions; provided, that no appraisal shall be made until the applicant deposits and pays the cost of such appraisal. If the assembly shall deem that such segregation can be made without prejudice to the borough’s security, it may order the assessment to be segregated and assessed against each portion of the divided property. In the event the assembly determines that the borough cannot, without injury to its security, permit such segregation, it shall require payment of the entire amount as a whole before any portion of the tract is discharged from the lien of such assessment. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.330.]

4.60.300 Reassessment.

(a)    If any special assessment shall fail to be valid in whole or in part, or if due to mistake or inadvertence, or any other cause, the amount assessed is not sufficient to pay all of the costs of the improvements or the part thereof to be assessed against benefitted property, the assembly may reassess the property as provided in this section.

(b)    Notice and hearing must conform to the initial assessment procedures.

(c)    Payments on the initial assessment shall be credited to the property upon reassessment.

(d)    The reassessment becomes a charge upon the property, notwithstanding failure to comply with any provision of the assessment procedure. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.340.]

4.60.310 Proceedings conclusive – Exceptions.

Whenever any assessment roll for special assessments in any special assessment district has been confirmed by the assembly, the regularity, validity and correctness of the proceedings relating to the improvements therein and to the assessments therefor, including the action of the assembly upon the assessment roll and the confirmation thereof, shall be conclusive in all things upon all parties and shall not in any manner be contested or questioned in any proceeding by any person except as provided by KGBC 4.60.240. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.360.]

4.60.320 Definitions.

For the purposes of this chapter, the following words shall have the following meanings:

“Assembly” means the duly constituted and acting assembly of the borough from time to time.

“Assessed value” means the assessed value shown on the last equalized tax assessment roll.

“Assessment” or “assessments” means the assessments appearing on each special assessment district assessment roll and include the installments thereof, any interest, delinquency charges and penalties required to be paid thereon.

“Borough” means the Ketchikan Gateway Borough, Alaska.

“City” means the city of Ketchikan, Alaska.

“Cost” or “costs of improvements” includes all costs of the special assessment district including but not limited to the cost of requisition of materials and the cost of construction of the improvements; reasonable allowance for contingencies; cost of acquiring property; engineering, legal, administration, collection, and other incidental costs; and costs incidental to the issuance of special assessment district bonds, warrants, and other evidences of indebtedness.

“Owner” means record owner.

“Property” means land and any improvements attached thereto.

“Record owner” means the person in whose name property is listed on the municipal tax roll in the office of the borough assessor as owner and such person is conclusively presumed to be the legal owner of record. If the record owner is unknown, the assessment may be made against “unknown owner.”

“Special assessment district” means an area upon or within which an improvement is made pursuant to this chapter. Improvements may consist of:

(1)    The broadening, graveling, paving or other surfacing of any street, or opening, laying out, widening, extending, altering, changing the grade of, or constructing any street or alley, or acquisition of property therefor.

(2)    The acquisition, reconstruction or repair of any street or alley.

(3)    The construction or reconstruction of sidewalks.

(4)    The acquisition, establishment, construction or reconstruction of any off-street motor vehicle parking facility.

(5)    The construction, reconstruction or repair of any sanitary sewer, storm sewer or water system or portion thereof or acquisition of property therefor.

(6)    The acquisition, construction, reconstruction or repair of any flood-control structure or drainageway.

(7)    The acquisition, construction, reconstruction, installation and equipping of a park, playground or neighborhood recreation facility.

(8)    The installation of overhead or underground wiring or related equipment, and acquisition of property therefor, for the installation of power and/or communication systems.

(9)    The installation of street lights.

(10)    The acquisition, construction, reconstruction, installation and equipping of harbor facilities.

(11)    Any other improvement for which an assessment may be made on the property specially benefitted. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.370.]

4.60.330 Applicability.

This chapter shall apply to all public improvements, including local improvements, permitted by law to be made by or on behalf of the borough, whether the improvements or any part thereof are located within the borough or outside of the borough, where any part of the cost of the improvements will be financed by special assessments upon the real property specially benefitted by such improvements. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.380.]

4.60.340 Curative provisions.

The assembly shall have power and authority to remedy and correct any error, mistake, delay, omission, irregularity, or other act, jurisdictional or otherwise, in any of the proceedings hereinabove specified, by suitable action and proceedings. [Ord. No. 510, §1, 7-16-84. Code 1974 §51.05.390.]