§ 46-39. Single-lot assessments.

When any expense shall have been incurred by the city upon or in respect to any single parcel or parcels in common ownership, which expenses may be or is chargeable against such parcels and the owner(s), and is not of the class required to be prorated among several lots and parcels of land in a special assessment district, an account of the costs or the labor, material or services for which such expense was incurred, verified by the city clerk, with a description of the lot and the name of the owner, if known, shall be reported to the city treasurer, who shall charge and bill the owner, if known. Such bill shall be sent by first-class mail to the owner(s) of the property to be assessed and such bill shall notify such owner(s) of the time of the meeting of the city commission, not sooner than ten days thereafter, when the city commission will meet for the purpose of adopting a resolution confirming a special assessment upon such property for such charges, unless the same are paid prior to the date of such meeting. Upon adoption of such resolution, the council may establish a due date, authorize installment payments, and establish interest collection fees and penalties for late payments as provided for in this article. After the adoption of such resolution, the treasurer shall give notice of the amount so determined to the several persons chargeable therewith. 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, or by publication. Such notice shall state the basis of the assessment and the amount thereof, and shall give a reasonable time, not less than 15 days, within which payment shall be made to the treasurer. In all cases where payment is not made within the time set, the assessment shall become collectible as any special assessment. The resolution referred to in this section shall be treated as the confirmation of a special assessment roll.

(Ord. No. 148, § 19, 2-15-93)