§ 13.10. Special assessment roll.

Within thirty (30) days after the Council shall determine to proceed with the making of any public improvement, in any case where the Council shall determine that the cost thereof shall be spread upon a special assessment roll prior to the completion of the work, and within sixty (60) days after the City Manager shall notify the Council of the completion of the work ordered to be done, in any case where the Council shall determine that the cost thereof shall be spread upon a special assessment roll after the work has been completed, the Assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefited by the proposed improvement and assess to each lot or parcel of land the amount benefited thereby. Where the assessment is levied prior to the completion of the improvement ordered, the amount spread in each case shall be based upon the detailed estimate of the City Manager, herein required, as modified by any bids upon which contracts have been let, where the same vary from the estimates of the City Manager. Where the assessment is levied after the completion of the improvement ordered, the City Manager shall, within sixty (60) days after he or she shall give notice to the Council of the completion of the work, compile the actual cost thereof and certify the same to the Assessor, who shall spread such cost on the special assessment roll as herein required in cases where the levy is made prior to completion of the work. In no case shall the special assessment upon any lot or premises exceed such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or premises bears to the total benefits to all lands in such district.

(Amd. No. 3, 5-24-1960; Res. No. 2012-04, 5-21-2012)