Chapter 3.20
LOCAL IMPROVEMENT DISTRICT ASSESSMENTS
Sections:
3.20.010 Collection – Authorized in subdivision.
3.20.020 Collection – Assessment record and receipt.
3.20.030 Segregation – Requirement.
3.20.040 Segregation – Certification.
3.20.060 Annual payment deferral.
3.20.010 Collection – Authorized in subdivision.
The treasurer of the city is authorized to collect and receive from any owner or owners of any subdivision or subdivisions of any lot, tract or parcel of land, upon which a local improvement district assessment has been, or may hereafter be made, such portion of the assessment or assessments levied, or to be levied against such lot, tract or parcel of land in the payment of the local improvement as the city engineer shall certify to the city council and the city council shall determine to be chargeable to such subdivision or subdivisions, in accordance with the requirements and provisions of law and the ordinances of the city in force at the time the original charge or assessment was made, together with a similar proportion of any penalties, interest or cost which shall have accrued thereafter. (Ord. 1353 § 1, 1981).
3.20.020 Collection – Assessment record and receipt.
Upon making such collection upon any such subdivision, the city treasurer is authorized to note such collection upon the assessment record, give receipt for such certified portion of the assessment as and for the assessment levied upon and due from the subdivision; provided, that this section shall not authorize segregation of any assessment which has been delinquent for a period of one year or more; or in case where it appears that such property as segregated, in the discretion of the city council, is not sufficient security for the payment of the assessment. (Ord. 1353 § 2, 1981).
3.20.030 Segregation – Requirement.
No segregation of any assessment on unplatted land, or large platted tracts, shall be made until a showing has been made by the applicant for segregation that the proposed segregation of property will conform to the system of streets as they exist in adjacent territory. In all such instances, the city council shall determine such question of fact. (Ord. 1353 § 3, 1981).
3.20.040 Segregation – Certification.
Whenever on account of the filing of a plat or re-plat, or on account of a sale or contract to sell, or other proper evidence of change of ownership of a divided portion of any lot, tract or parcel of land assessed for local improvements, it shall appear to be in the best interest of the city to segregate such assessment, the city council shall authorize the city treasurer to make the proper certification as provided for in this chapter, upon the written application of the owner of the segregated property, and upon the payment of the fees hereinafter provided. (Ord. 1353 § 4, 1981).
3.20.050 Description fee.
A fee of $50.00 per description shall be charged by the city treasurer for each description added to the assessment roll by such certificate authorized by the city council, such fee to be paid by the applicant to the city treasurer and deposited in the general fund. (Ord. 1353 § 5, 1981).
3.20.060 Annual payment deferral.
A. A property owner subject to annual payments under a local improvement district (LID) may defer annual payments on the LID so long as that person qualifies as a low-income senior citizen or low-income disabled person under Chapter 14.90 EMC.
B. The annual payments that were deferred must begin if:
1. The property owner no longer qualifies under Chapter 14.90 EMC.
In such case, the annual payment is due as a payment would normally be due.
The amount that was deferred is due upon the occurrence of any event in subsection (B)(2) of this section, plus deferment interest.
2. The entire amount that was deferred, which includes the assessment plus interest, plus interest paid on the LID (deferment interest), is due if:
a. The property owner transfers the property; or
b. The property owner ceases to reside permanently in the residence subject to the LID.
c. The amounts are due on the above events as follows:
i. If property owner transfers property, it is due upon closing;
ii. If property owner ceases to reside primarily in the residence subject to the LID, it is due within 180 days from the date the property owner ceases to reside primarily in the residence.
Deferment interest shall be that percentage rate that was paid on the LID which shall be applied against the assessment and interest. The interest shall be simple interest applied annually and not compounded.
In the event collection action must be undertaken to recover the deferred payments referred to above, then in addition to the amounts referred to above, the property owner will be required to pay all reasonable attorney fees and costs. (Ord. 1948 §§ 1, 2, 3, 1997).