SPECIAL
ASSESSMENTS
Sec. 72-2. Public Improvement Costs.
Sec. 72-3. Filing of petition for improvement, contents.
Sec. 72-4. Determination by council; survey and report.
Sec. 72-5. Resolution to proceed; designation of district; hearing; notices.
Sec. 72-6. Resolution authorizing improvement; restriction.
Sec. 72-7. Additional procedures.
Sec. 72-8. Special assessment roll.
Sec. 72-9. Meeting/hearing on the special assessment roll, notice, and objections.
Sec. 72-10. Resolution confirming roll; installment payments.
Sec. 72-11. Assessment to be lien on property.
Sec. 73-12. Collection.
Sec. 72-13. Delinquent assessments.
Sec. 72-14. Division of lands after assessments.
Sec. 72-15. Additional assessments; limit.
Sec. 72-16. Invalid assessments; reassessment to be made.
Sec. 72-17. Special assessment account; disposition of excess funds.
Sec. 72-18. Collection of expenses incurred on single premises.
Sec. 72-19. Homestead property: deferred collection.
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*Editor’s note-Authorization for inclusion of Ord. No. 833A, adopted November 20, 1995, as Ch. 72 of this Code was provided by Ord. No. 853, Sec. 1, adopted Feb. 2, 1998.
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Sec. 72-1. Applicability.
The making and financing of public improvements by the special assessment method shall be governed by this chapter. All proceedings therefore shall be taken in accordance with the provisions of this chapter, unless a specific provision of a state statute shall require a different procedure in which case the state statute shall govern.
(Ord. No. 833A, Sec. 1, 11-20-95)
Sec. 72-2. Public
Improvements; costs.
The term “public improvement,” as
used in this chapter, shall include the reconstruction in whole or in part of
any structure or work as well as the original construction thereof. The cost of
surveys, plans and specifications of a public improvement and all expenses
incident to the proceedings for the making of such improvement, the making and
collecting of the special assessment therefore and the issuance of bonds in
anticipation of such special assessments shall be deemed a part of the cost of
said improvement. Whenever any property is acquired by condemnation or
otherwise for the purpose of any public improvement, the cost thereof,
exclusive of that part of such cost representing damages for injury to
improvements to such property and the cost of the proceedings required to
acquire such property, may be added as a part of the cost of such improvements.
No contract or expenditure, except for the cost of preparing necessary legal or
financial consultations and engineering plans and estimates, shall be made for
the improvement until special assessments to defray the cost of the same shall
have been levied, unless the owners of all of the property in the assessment
district petition for the public improvement proposed to be made. Any
assessment may be made upon the basis of the estimated cost of the improvement
if the actual cost has not been definitely determined.
(Ord. No. 833A, Sec. 2, 11-20-95)
Sec. 72-3. Filing of petition
for improvement; contents.
A petition addressed to the Council may be filed with the City Clerk requesting the Council to make a public improvement therein described and to assess the cost thereof, or such part of the cost as the Council shall decide, to benefited lands comprising a special assessment district to be determined by the Council. Any petition so filed shall be on forms approved by the City Manager and shall be signed by the owners of lands having at least fifty percent (50%) of the privately owned frontage abutting upon the proposed improvement. The City Clerk shall not present to the Council any petition not so signed. A purchaser on land contract shall be deemed the owner of such land. Such petition, in addition to the signatures of the owners shall contain a brief description of the property owned, and the printed or typewritten names of the respective signers thereof. The genuineness of the signatures on each petition or part thereof shall be verified by the affidavit of the circulator. Any such petition shall not be mandatory upon the Council, but shall be advisory only, and in no event shall such petition be deemed jurisdictional.
(Ord. No. 833A, Sec. 3, 11-20-95)
Sec. 72-4. Determination by
Council; survey and report.
Irrespective of whether or not such
a petition shall have been filed, the Council may determine to make any public
improvement and to defray any part of the cost thereof by special assessment of
lands benefited or to be benefited thereby.
Before any other action shall be taken thereon, the Council shall refer the matter to the City Manager, who shall make and submit to the Council a survey and report setting forth the need for such improvement, the desirable extent and probable cost thereof, the portion of the cost to be borne by the City at large and the portion to be assessed to benefited lands and the lands to constitute the special assessment district to be so assessed. The City Manager shall also prepare or cause to be prepared the plans for such improvement and shall submit the same to the Council, and file a copy with the City Clerk for public inspection.
(Ord. No. 833A, Sec. 4, 11-20-95)
Sec. 72-5. Resolution to
proceed; designation of district; hearing; notices.
If the Council shall desire to
proceed with the improvements, it shall so declare by resolution and shall
designate the special assessment district, what part of the cost of said improvement
shall be paid by special assessments against the lots and parcels of land in
said special assessment district and what part, if any, shall be paid from the
general funds of the City. The Council shall also fix a time and place when it
will meet and hear any objections to such improvement and to the special
assessment district, at which all person within the proposed special assessment
district therefore or who own property therein may be heard. The Council shall
cause notice of such hearing to be given by publication thereof in a newspaper
of general circulation within the City and also by mailing a copy of such
notice to each person owning any land in the special assessment district in the
manner and form required by t MCL 211.741, et seq., as amended. Such notice
shall state that the plans and cost estimate are on file with the City Clerk,
shall contain a brief description of the proposed improvement and special
assessment district and notify property owners that appearance and protest at
the hearing is required in order to appeal the amount of the special assessment
to the State Tax Tribunal. At the time of such hearing, or any adjournment
thereof, which may be without further notice, the Council shall hear any
objections to such improvement and to the special assessment district and,
without further notice, may revise, correct, amend or change the plans,
estimate and/or district, provided that no property shall be added to the
district until notice is given as above provided or by personal service upon
the owners thereof, and a hearing afforded such owners.
(Ord. No. 833A, Sec. 5, 11-20-95)
Sec. 72-6. Resolution
authorizing improvement; restriction.
After the hearing provided for in
the preceding section, if the Council desires to proceed with such improvement,
it shall adopt a resolution approving the plans and cost estimates as
originally presented or as revised, corrected, amended or changed, determine
the necessity to proceed with the proposed public improvement, determine the
probable life of the improvement; fix the special assessment district therefore
and order the Assessor to prepare a special assessment roll. Provided, however,
that if prior to the adoption of the resolution authorizing the making of the
public improvement written objections have been filed by the owner of property
in the district, which according to the estimates, will be required to bear
more than fifty percent (50%) of the cost thereof, no resolution determining to
proceed with the improvement shall be adopted, except by the affirmative vote
of five (5) members of the Council.
(Ord. No. 833A, Sec. 6, 11-20-95)
Sec. 72-7. Additional
procedures.
In any case where this ordinance
proves insufficient to carry in to full effect the making of any special
assessment, the City Council shall provide, in the resolution authorizing the
improvement as required in Section 6, any additional steps or procedures which
the Council deems necessary or proper to the completion of a particular special
assessment project.
(Ord. No. 833A, Sec. 7, 11-20-95)
Sec. 72-8. Special assessment
roll.
The City Assessor shall thereupon
prepare the special assessment roll in which shall be entered and described all
the lots and parcels of land to be assessed, with the names of the respective
owners thereof, if known, and the amount to be assessed against each such lot
or parcel of land, which amount shall be such relative portion of the whole sum
to be levied against all the lots and parcels of land in the special assessment
district as the benefit to such lot or parcel of land bears to the total
benefits of all lots and parcels of land in the special assessment district.
There shall also be entered upon said roll the amount which has been assessed
to the City at large. When the City Assessor shall have completed the
assessment roll, he shall file the same with the office of the City Clerk after
first having affixed thereto a certificate stating that it was made pursuant to
a resolution of the Council of said City adopted on a specified date and that
in making such assessment rolls, according to the Assessor’s best judgment,
conforms in all respects to the directions contained in such resolution and to
the Charter of the City.
(Ord. No. 833A, Sec. 8, 11-20-95)
Sec. 72-9. Meeting/hearing on
the special assessment roll; notice and objections.
(a) Upon receipt of the special assessment roll, the City Clerk shall present the assessment roll to the City Council which shall by resolution order it filed with the office of the City Clerk for public examination, shall fix the time, date and place when the City Council shall meet and conduct a public hearing for purposes of hearing objections and of reviewing and acting upon such roll, and shall direct the City Clerk to give notice of such meeting and hearing.
(b) Such notice shall state that the special assessment roll is on file with the City Clerk for public examination and shall contain all other information required under 1962 PA 162, as amended, (MCL 211.741, et seq.). Such notice shall be given in the manner provided under 1962 PA 162, as amended. The City Clerk shall also cause such notice to be published once in a newspaper of general circulation in the City not less than ten (10) days prior to the date of the meeting and hearing. The City Clerk shall make, obtain and retain in the City’s records an affidavit of mailing and proof of publication showing that notice was given and published as required. The meeting and hearing required under this section may be adjourned by the City Council from time to time without further notice. In the event of any failure to give notice as provided in this section, the provisions of Section 4 of 1962 PA 162, as amended, shall apply.
(c) An owner or a party in interest in real property affected by the assessment roll, or any agent of such person, may present that person’s objections to the assessment roll, specifying the reasons for such objections, by appearing in person at the public hearing or by filing with the City Clerk prior to the close of the hearing a written appearance and objection to the assessment roll. The City Clerk shall keep a record of all those persons who have appeared and objected as provided above.
(d) The City Council shall meet at the time, date and place designated, and at such meeting, or at proper adjournment of such meeting, shall conduct the public hearing for persons to present objections, and shall review and act upon the assessment roll. The City Council by resolution may confirm the assessment roll or may correct the roll as to any special assessment, any description of land or any other errors appearing in such roll and confirm it as corrected. The City Council may also, by resolution, annual the assessment roll and direct that a new roll be prepared, in which case Sections 72-8 and 72-9 shall be followed with respect to such new assessment roll.
(e) If, after hearing all objections and making a record of such changes as the City Council deems justified, the City Council is satisfied with the Assessment roll as submitted by the assessor or as corrected by it, the City Council shall pass a resolution confirming such roll. The City Clerk shall endorse the date of confirmation on such assessment roll. Upon such confirmation, the special assessment roll and all assessments contained in it shall be final and conclusive for the purpose of the improvement to which it applies, subject only to adjustment as provided in Sections 79-15 and 19-17.
(Ord. No. 833A, Sec. 9, 11-20-95; Ord. No. 853, Sec. 2, 2-2-98)
Sec. 72-10. Resolution
confirming roll; installment payments.
In the resolution confirming the
roll, the Council shall fix the date upon which the special assessment, or the
first installment thereof if installment payments are allowed, shall be due and
payable; the number of annual installments [not exceeding fifteen (15)] in
which the special assessment may be paid; and the rate of interest to be
charged upon all deferred installments form a stated date. The amount of
interest to be charged shall not exceed twelve percent (12%) per annum where
the City has issued no bonds or other obligations in anticipation of the
special assessment. Where the City has issued obligations in anticipation of
the special assessment, the interest rate shall be sufficient to pay the
principal and interest on the obligations, but not to exceed a rate of more
than one percent (1%) above the average rate of interest borne by the
obligations. The amount of each installment, if more than one (1), need not be
extended upon the special assessment roll until after confirmation. Deferred
installments, together with interest on all unpaid installments, shall be due
at intervals of twelve (12) months from the due date of the first installment
or from such other date as the Council shall fix. Any one (1) or more
installments may be paid to the City Treasurer at any time, together with
interest and penalties on all unpaid installments accrued to the date of
payment. If any installment of a special assessment is not paid when due, then
the same shall be deemed to be delinquent; and there shall be collected
thereon, in addition to interest as above provided, a penalty as set forth in
City Charter Section 11.3. The City’s portion of the cost of any improvement
may be divided into installments the same as the assessments against lands in
the district, and in such case the provisions of this chapter relative to such
installments shall apply to the city installments insofar as they are
applicable.
(Ord. No. 833A, Sec. 10, 11-20-95)
Sec. 72-11. Assessment to be
lien on property.
Upon the confirmation of each special assessment roll, the special assessments thereon shall become a debt to the city from the persons to whom they are assessed and, until paid, shall be a lien upon the property assessed, for the amount of such assessments and all interest and charges thereon. Such lien shall be of the same character and effect as created by the City Charter for city taxes. No judgment or decree, nor any act of the Council vacating a special assessment, shall destroy or impair the lien of the city, upon the premises assessed, for such amount of the assessment as may be equitably charged against the same or as by a regular mode of proceeding might be lawfully assessed thereon.
(Ord. No. 833A, Sec. 11, 11-20-95)
Sec. 72-12. Collection.
When any special assessment shall be
confirmed, the Council shall direct the assessments so made in the special
assessment roll to be collected. The City Clerk shall thereupon deliver to the
City Treasurer said special assessment roll to which he shall attach his
warrant commanding the City Treasurer to collect from each of the persons
assessed in said roll the amount of money each of the persons assessed to and
set opposite his name therein. Upon receiving such special assessment roll and
warrant, the City Treasure shall proceed to collect the several amounts
assessed therein.
(Ord.
No. 833A, Sec. 12, 11-20-95)
Sec. 72-13. Delinquent assessments.
In addition to any other remedies
and without impairing the lien therefore, any delinquent special assessment,
together with interest and penalties, may be collected in an action of
assumpsit in the name of the City, against the person assessed, in any court
having jurisdiction of the amount. If in any such action it shall appear that
by reason of any irregularities or informalities the assessment has not been
properly made against the Defendant or upon the premises sought to be charged,
the court may, nevertheless, on satisfactory proof that expense has been
incurred by the City, which is a proper charge against the Defendant or the
premises in question, render judgment for the amount properly chargeable
against such Defendant or upon such premises.
(Ord.
No. 833A, Sec. 13, 11-20-95)
Sec. 72-14. Division of lands after assessments.
Should any lot or parcel of land be
divided after a special assessment thereon has been confirmed and before the
collection thereof, the Council may require the Assessor to apportion the
uncollected amounts upon the several parts of such lot or parcels of land. The
report of such apportionment, when confirmed, shall be conclusive upon all
parties, provided that, before such confirmation, notice of hearing shall be
given to all the interested parties by personal service or by publication and
mailing as above provided in case of an original assessment roll.
(Ord.
No. 833A, Sec. 14, 11-20-95)
Sec. 72-15. Additional assessments; limit.
Additional pro rata assessments may
be made when any special assessment roll proved insufficient to pay for the
improvement for which it was levied and the expenses incidental thereto or
insufficient to pay the principle and interest on bonds issued in anticipation
of such assessment roll, provided that the additional pro rata assessment shall
not exceed twenty-five percent (25%) of the assessment as originally confirmed,
unless a meeting of the Council is held to review such additional assessment,
for which meeting notices shall be published and mailed as provided in the case
of review of the original special assessment roll by the Board of Review as set
forth in Section 72-9.
(Ord.
No. 833A, Sec. 15, 11-20-95)
Sec. 72-16. Invalid assessments; reassessment to be made.
Whenever any special assessment
shall, in the opinion of the Council, be invalid by reason of irregularity or
informality in the proceedings, or if any court of competent jurisdiction shall
adjudge such assessment to be illegal, the Council shall, whether the
improvement has been made or not or whether any part of the assessment has been
paid or not, have power to cause a new assessment to be made for the same
purpose for which the former assessment was made. All proceedings on such
reassessment and for the collection thereof shall be conducted in the same
manner as provided for in the original assessment except as to correction in
the proceedings required to make the assessment legal. Whenever any sum or part
thereof levied upon any property in the assessment so set aside has been paid
and not refunded, the payment so made shall be applied upon the reassessment;
if the payments exceed the amount of the reassessment, refunds shall be made.
(Ord.
No. 833A, Sec. 16, 11-20-95)
Sec. 72-17. Special assessment account; disposition of excess funds.
Moneys raised by special assessment
for any public improvement shall be credited to a special assessment account
and shall be used to pay for the costs of the improvement for which the
assessment was levied and of expenses incidental thereto, to repay any
principal or interest on money borrowed therefore and to refund excessive
assessments. Should the amount collected on assessments prove larger than
necessary by less than five percent (5%) or the amount of the original roll,
the Council may place the excess in any of the funds of the City, but if the
excess shall exceed such five percent (5%), the same shall be credited pro rata
on the assessments against the several parcels of lands according to the
amounts thereof, such credit as to each parcel to be made upon the unpaid
installments to inverse numerical order, provided that, if as to any parcel
there shall be no unpaid installments or if the unpaid installments are less
than the amount of the credit, then such total or surplus amount of credit
shall be applied toward payment of the next city tax levied against such
property. If the city shall have been assessed for any portion of the cost of
the improvement, then it shall be considered in the same category as the owner
of private lands and shall be entitled to its share of any such excess,
provided that any amount due the city, which in case of private lands would be
applied to the payment of city taxes, shall be refunded to the city in cash.
(Ord.
No. 833A, Sec. 17, 11-20-95)
Sec. 72-18. Collection of expenses incurred on single premises.
(a) When any expense shall have been
incurred by the city upon or in respect to any single parcel of property, which
expense is chargeable against that parcel of property and its owner under the
provisions of the City Charter, this ordinance or the laws of the State of
Michigan, and it is not of the class required to be pro rated among several
lots and parcels of land in a special assessment district, and account of the
costs or the labor, material or services for which such expense was incurred,
verified by the City manager, with a description of the lot and the name of the
owner, if known, shall be reported to the City Treasurer, who shall immediately
charge and bill the owner, if known. Such bill shall be sent by first-class
mail to the owner of the property to be assessed and such bills shall notify
such owner, in the manner and form set forth in MCL 211.741, et seq, as
amended, stating the time the City Council will meet, not sooner than ten (10)
days thereafter, for the purpose of adopting a resolution confirming a special
assessment upon the parcel for such charges, unless the same are paid prior to
the date of such meeting. Upon adoption of such a resolution, the City Council
may establish a due date, authorize installment payments, establish interest
collection fees and penalties for late payment as provided for in this
ordinance.
(b) Upon the adoption of a resolution
confirming a special assessment, the City Treasurer shall give notice to all
persons chargeable. Such notice shall be sent by first-class mail to the last
known addresses of such persons as shown on the assessment roll of the city.
Such notice shall state the basis for the assessment and the amount thereof and
shall give a reasonable time, not less than fifteen (15) days, within which
payment shall be made to the City Treasurer unless installment payments are
authorized in the resolution.
(c) In all cases where payment is not made
within the time set forth in the notice, the assessment shall become
collectible as any special assessment establish pursuant to this ordinance. The
resolution referred to in this section shall be treated as a confirmation of a
special assessment role in the same manner as set forth in Section 72-10 above.
(d) A property owner may waive notice under
this section, and enter into a voluntary acceptance of the resolution confirming
the special assessment.
(Ord.
No. 833A, Sec. 18, 11-20-95)
Sec. 72-19. Homestead property; deferred collection.
Upon application to the City
Assessor, the owner of a homestead who is sixty-five (65) years of age or older
or who is totally and permanently disabled may request deferred collection of a
special assessment in a manner set forth in Act 225 or 1976, as amended; being
MCL 211.761, et seq.
(Ord. No. 833A, Sec. 19, 11-20-95)