The frontiersman., 1962-04-19
Leqal Notice

PERSONAL PROPERTY
 Section 76. City taxes on personal property shall be a debt to the city from the persons to whom they are assessed. If any person to whom such taxes ar assessed fails or refuses to pay the taxes, or if the collecting officer reasonably believes that any person will not pay such taxes, the taxes and accrued charges. penalties. and in- terest may be collected by personal action in the name of the city against the person to whom assessed in a court of competent Jurisdiction. or by dis traint and sales of any personal pro- perty of the person assessed Neither of the remedies herein given shall be exclusive of the other at any time.
 CHAPTER Niil
 SPECIAL ASSESSMENTS AND
 PUBLIC IMPROVEMENTS GENERAL POWER RELATIVE TO
 SPECIAL ASSESSMENTS AND
 PUBLIC IMPROVEMENTS
 Section s1.
 (a) The Council shall have the power to make public improvements, includ- ing local improvements, within the city and, to the extent permitted by law, outside the city. The Council may determine the necessity for any public improvement. and may determine that 1OSN of. including the cost of plans, specifi- cations, administration. engineering. architectural, and legal expenses, and of the acquisition of property in con- nection herewith shall be levied by special assessments upon the property specially benefited thereby. When more than one lot or parcel of land is to be specially benefited, the project shall be considered as special assess ment district
 (b) Any special assessment for local improvements against property bene- fitted shall be in proportion to, and shall not exceed. the value of the benefit received from the local improve ments. The Council shall establish the method of apportioning such benefits.
 (c) If protests as to the necessity of a local improvement are made by the owners of property which will bear fifty percent or more of the estimated cost of the improvement, the public im- provement shall not proceed until the objections have ben reduced to less than fifty percent. except upon the ap- proval of at least five members of the Council.
 DETAILED PROCEDURE TO BE
 FIXED IN THE CODE
 Section s2 The procedure for local improvements may be commenced by
  or upon receipt of petition in the man. ner provided in the code. The Council shall prescribe in the code the complete special assessment procedure for local improvements and for agreements for furnishing capital improvements and the extension thereof in lieu of assess ment. For local improvements, such code provision shall include and re- quire the following:
 CD the procedure for filing petitions for local improvements;
 (2l a survey and report by the City Manager concerning the need for. desir- able extent of, and estimated cost of each proposed local improvement;
 (3) public hearing by the Council on the necessity for the local improve ment:
 (4l a resolution of the Council deter mining to proceed or not to proceed with the proposed local improvement,
 (5) public hearing by the Council on the special assessment roll for the local improvement;
 (6) publication of notice of each hearing required by this section in newspaper published within the city and by first class mail to persons whose names appear on the current assess ment roll as owners of real property within the special assessment district;
 CD a resolution confirming the spe- cial assessment roll for the local irn- proVement.
 EXPENDITURES BEFORE FUNDS FOR
 IMPROVEMENT ARE AVAILABLE
 Section 8.3 No expenditures. other than for administrative. engineering, and legal work for any local improve ment, the cost of which is to be borne by special assessments on the property benfitted. shall be made unless the cash is on hand or bonds have been author ized to finance the cost thereof. CORRECTION OF INVALID
 SPECIAL ASSESSMENTS
 Section 84 If any special assessment procedure of the Council shall be ir- regular or invalid for any reason, the Council may correct the same at any time within ninety days after the con- firmation of the special assessment roll or after final determination of any litigation thereon, whether before or after the completion of the local im- provement to which the special assess ment applies. If payments of special assessments have been made under the irregular or invalid procedure. such payments shall be credited to payments required under the corrected procedure. or in the alternate, the Council may provide in the code for the payment of refunds.
 LIMITATIONS ON SUITS AND
 ACTIONS
 procedure shall be contested by any action at law or in equity, unless com- menced within sixty days after the con- firmation of the special assessment roll therefor. If no such action be so com- menced. the procedure for such local improvement shall be conclusiyely pre- sumed to have been regular and com plete.
 LIEN FOR AND COLLECTION OF
 SPECIAL ASSESSMENTS
 Section 86.
 (a) The city shall have a first lien upon all real property against which special assessments are assessed. and any such lien shall be of the same character, effect. and duration, and shall be enforceable in the same man. ner as the lien for city taxes.
 (b) The Council shall provide proce- dure in the code for the collection of charges. penalties. and interest which shall be added for the delayed or de- linquent payment thereof
 RECEIPTS FROM SPECIAL
 ASSESSMENTS
 Section S7. Accounts for special as- sessment rolls shall be created and kent separate from all other city accounts, Moneys collected from special assess ments shall be used solely to pay the cost of the improvements to which they apply and to the principal of and inter est on indebtedness of the city. ALL REAL PROPERTY LIABLE
 FOR SPECIAL ASSESSMENTS
 Section s.s. All real property. includ- ing such as is exempt from taxation by law. shall be liable for the cost of local improvements assessed in accordance Nie nkx exempted from special assessments bv law