Table of Contents

Sec. 206.01. Method of prorating
Sec. 206.02. Resolution required to declare special assessments
Sec. 206.03. Assessment plat
Sec. 206.04. Publication of resolution
Sec. 206.05. Assessment roll
Sec. 206.06. Publication of assessment roll; time and place of hearing
Sec. 206.07. Equalizing board
Sec. 206.08. Final "as-built" assessment
Sec. 206.09. Special assessment in lieu of impact fees

Section 206-01 Method of prorating

Special assessments against property deemed to be specially benefited by county improvements shall be assessed upon the property specially benefited by the improvements in proportion to the benefits to be derived there from, said special benefits to be determined and prorated according to the foot frontage of the respective properties specially benefited by said improvement, or by such other method as the board may prescribe (Ord. No. 92-28, § 1, 7-28-92)

Section 206.02. Resolution required to declare special assessments.

When the board determines to defray the whole or any part of the cost of any improvements by special assessments, the board shall declare by resolution the nature and location of the proposed improvements, the part or portion of the cost thereof to be paid by special assessments, the manner in which the assessments are to be made, when the special assessments are to be paid, and what part, if any, shall be paid from the general improvement fund of the county. The resolution shall designate the lands upon which the special assessments are to be levied. In describing said lands it shall be sufficient to describe them as "all lots and lands adjoining and contiguous or bounding and abutting upon the improvements or specially benefited thereby and further designated by the assessment plat with respect to the special assessments." The resolution shall also state the total actual or estimated cost of the improvements. Such cost may include the cost of construction or reconstruction, the cost of all lands, property, rights, easements and franchises acquired, financing charges, interest prior to and during construction and for one (1) year after completion of construction, discount on the sale of bonds, cost of plans and specifications, surveys, estimate of costs and of revenues, cost of engineering and legal services, all other expenses necessary to determine the feasibility or practicability of such construction or reconstruction, administration, expenses and such other expenses as may be necessary or incident to the financing herein authorized. (Ord. No. 92-28, § 1, 7-28-92)

Section 206.03. Assessment plat.

At the time of the adoption of the resolution aforesaid, there shall be on file with the clerk of the county, an assessment plat showing the area to be assessed. The assessment plat shall be open to inspection by the public (Ord. No. 92-28, § 1, 7-28-92)

Section 206.04. Publication of resolution.

Upon the adoption of the resolution aforesaid, the county shall cause the resolution to be published one (1) time in a newspaper of general circulation published in the county (Ord. No. 92-28, § 1, 7-28-92)

Section 206.05. Assessment roll.

Upon the adoption of the resolution aforesaid, the board shall have an assessment roll made in accordance with the method provided in the resolution. The assessment roll shall show the lots and parcels of land assessed and the assessment against each lot or parcel of land, and if said assessment is to be paid in installments, amounts and due dates thereof. The assessment roll shall be promptly completed and filed with the board (Ord. No. 92-28, § 1, 7-28-92)

Section 206.06. Publication of assessment roll; time and place of hearing.

Upon the completion of the assessment roll, the board shall fix by resolution a time and place at which the owners of the property to be assessed, or any other interested persons, may appear before the board and be heard as to the propriety and advisability of making the improvements, if not already made, the cost thereof, the manner of payment there for and the amount to be assessed against each property. At least ten (10) days' notice in writing of such time and place shall be given to such property owners which shall be served by mailing a copy of such notice to each of such property owners at his last known address, the names and addresses of such property owners to be obtained from the records of the property appraiser, proof of such mailing to be made by affidavit of the clerk of the county, provided that failure to mail said notice or notices shall not invalidate any of the proceedings hereunder. Notice of the time and place of such hearing shall also be given by two (2) publications a week apart in a newspaper of general circulation in the county. The last publication shall be at least one (1) week prior to the date of the hearing. The notice shall describe the streets or other areas to which the improvements relate and advise all interested persons that the description of each property to be assessed and the amount to be assessed to each property may be ascertained at the office of the clerk of the county (Ord. No. 92-28, § 1, 7-28-92)

Section 206.07. Equalizing board.

At the time and place named in the notice provided for in section 206.06 the board shall meet as the equalizing board to hear and consider any and all complaints as to the special assessments and it shall adjust and equalize the special assessments on the basis of justice and right. When so equalized and approved by resolution of the board, the special assessments shall stand confirmed and shall remain legal, valid and binding first liens upon the property against which the special assessments were made, until paid in full. Promptly after confirmation, the special assessment shall be recorded by the clerk of the county in the official records book of the county and such recordation shall include indexing by the individual property owner's name. The recordation of the lien shall be prima facie evidence of its validity. (Ord. No. 92-28, § 1, 7-28-92)

Section 206.08. Final "as-built" assessment.

Upon completion of the improvements, the county shall credit to each of the special assessments the difference in the special assessment as originally made, approved and confirmed and the proportionate part of the actual cost of the improvements to be paid by special assessments as finally determined upon the completion of the improvements, but in no event shall the final special assessments exceed the amount originally assessed (Ord. No. 92-28, § 1, 7-28-92)

Section 206.09. Special assessment in lieu of impact fees.

In lieu of the impact fees now or hereafter imposed under County Ordinance 84-18, as amended and supplemented, or other applicable provisions of law, the board, at its sole discretion, is hereby authorized to assess, by resolution, special assessments in lieu of impact fees. Special assessments in lieu of impact fees shall be assessed against the properties with respect to which impact fees would otherwise be imposed. A special assessment in lieu of an impact fee shall be assessed only against a specific property with the consent of the owner of said property. Such consent shall be given in the manner prescribed by resolution of the board. In the event consent is given with respect to a specific property, then the impact fee which would otherwise be imposed with respect to said property shall not be imposed, anything to the contrary contained in any ordinance or other provision of law notwithstanding (Ord. No. 92-28, § 1, 7-28-92)