The Waterbury Democrat., 1939-08-30
LEGAL ADVERTISING

aIlcCvCus AD PASPoASN " assessor, and (c) any recommenda- tions that the city manager desires to make.
 Sec. ISl. Approval of Special As sessment Report. The city council may. by resolution, approve such report as filed or direct such chang es in the plans, in the special as- sessinent districts, or in the propor- tionate distribution of assessments for benefits among the several belts or zones, ss it may consider advis- able. A public hearing on such re- port shah be held under the same provisions ss those prescribed for such hearing on the preliminary resolution, when changes have been directed, a revised report shall be prepared and submitted giving ef- feet to such directions, and may be approved by the council, under the . same conditions and requirements as the original report.
 See. l32. Fixing of Special Assess merits. Within thirty days after the report on any project involving Spe- cial assessments has been approved by the council, the city assessor shall assess the damages in favor of the holder of any property, and upon each parcel of property sub- ject thereto its due portion Of the costs to be assessed as benefits. In assessing damages any increase in value of any property, by reason Of the contemplated improvement giv- Ing rise to such damages, shall not be considered or given effect. If benefits and damages be deter mined with respect to the same pro- perty, the assessor shall assess as the amount to be paid to or by the owner of such property, only the difference between such benefits and damages. In any case in which the owner of any property has do- mated to the improvement a portion of the property, the city assessor in computing the assessment of bene- tits shall deduct the appraised value of such donation not to exceed the amount of benefits, from the amount of the benefits to be assess- ed against such property.
 Sec. 133. What included in Costs. There shall be included In the costs assessed as benefits: (a) The value of any lands to be acquired; (b) the amount of any special damages to be awarded; (c) the cost of any work of improvement to be done: (d) the costs of any preliminary surveys, plans, estimates and speci- fications; (e) the costs of all pro- ceedings and actions involved ir levying and collecting the special assessments, and d) when bonds or notes are to be issued in anticipa- tion of the collection of special as- sessments, the interest thereon.
 Sec. 134. Lands Subject to Special Assessment. In determining the lands benefited and the area within which the proposed special assess ments of benefits should apply, the city assessor shall not be limited to consideration of the lands immed- lately abutting upon any proposed improvement, but may outline dis tricts to which, in his judgment, such benefits would extend, and may lay out belts or zones within such area of benefit to which dif- ferent rates of special assessment should apply in proportion to the degree of benefit. The exemption of any property from general taxation shall not have the effect of exempt ing such property from taxation for special improvements under this article. New Haven county and any other political subdivision wholly or partly within the city, shall be sub- ject to the same duties and liabili- ties hereunder in respect of special assessments affecting their real es- tate as private owners of real estate.
 Sec. 135. Correction and Adjust ment of Assessments. The city as- sessor shall give public notice at least ten days prior to the last day prescribed for the fixing of assess ments for general taxes, all other taxes, and special assessments, that the records of assessments desig- mated will be open for inpection in his office on that date, and any person aggrieved by reason of any assessment may file complaint thereof in writing with the city as- sessor during the ten days next fol- lowing that date and not thereafter. In the case of any special assess ment, personal notice of at least ten days prior to that date shall also be given to the owner of record of the property affected. Each com- plaint shall state specifically the grounds thereof and no other mat ter shall be considered by the city assessor. The city assessor shall re- view each assessment complained of and may alter or correct any such assessment as to the persons charg- ed thereby, the property described therein and the estimated value thereof, and in the case of special assessments the amounts of benefits and damages.
 Sec. 136. Completion and Certifi- cation of Assessments. Within one month after the specified date for completing the fixing of any assess ments, the city assessor shall return an abstract of such assessment as corrected and adjusted to the com- missioner of finance, with his cer- tificate that 1t has been duly com- pleted.
 Sec. 137. Appeals from Assess ments. Any person who has com- plained in writing to the city as- sessor as hereinbefore provided and who is aggrieved by the assessment of his property or of damages or benefits with respect thereto and the decision of the city assessor on his complaint, may appeal there- from by filing written notice of such appeal in the office of the commits sioner of finance within ten days after the date for return of the ab- i. Stract of assessments to the com- missioner of finance. The original complaint to the city assessor and all papers and matters pertaining thereto shall be made a part of the record of such appeal.
 Sec. 138. Meetings of Board of Re- lief. The board of finance shall meet as the board of relief on the first | Aaxy ~f N.k~L~.. s..