to make or sewers or make street improvements or erect any public buildings, bridges or structures, the cost of which, shall be paid out of the general fund of the city, it shall be the duty of the board of public works, on a resolution of the common council therefor, to submit to the latter suitable and expedient plans with the requisite specifications, diagrams and plans and accurate estimates therefor. Upon its approval of the When board said plans, specifications, estimates and diagrams, the com- improvemon council, if the money to pay the cost of said public im- ment. provement shall have been legally voted, raised or secured, shall by resolution direct the board of public works to have the work done and things needed for the same supplied by contract, effected under biddings called out by advertisements in such manner as the resolution shall prescribe and let the doing of the work including all the things to be found by the contractor to the lowest responsible bidder who shall give adequate security for performance, under the supervision and direction of the board, and it shall be the duty of the latter to carry out said resolution without unnecessary delay: Pro- Proviso. vided, That the common council may, if it shall deem it better for the interest of the city, direct the board of public works to provide all things and to proceed to the said work by itself; or the common council may in such resolution direct the board of public works to provide materials for and construct any portion of said work and to contract as above for the finding of materials for and constructing other portions of said work as the common council may direct; and in that case said board shall go on and comply with said directions and in such manner as will be for the best interests of the city: Provided fur- Further ther, That in case of any bidding as aforesaid, when the board shall be satisfied that collusion has existed between bidders or between bidders and others or that any other practice has occurred against the interests of the city, or that present letting is not advisable, it shall be competent for the board to cancel the offer of bids and no cancellation shall bring any liability on the city or on the board. In case of the cancelation of any such bid or bids the board of public works shall re-advertise for bids and let the doing of the work as aforesaid, or with the sanction of the common council discontinue the prosecution of such work. CHAPTER XXI. COST OF IMPROVEMENTS SPECIAL ASSESSMENTS. proviso. fund. SECTION 1. The cost and expense of the following improve- To be paid ments, including the necessary lands therefor, viz.: For city from general hall and other public buildings and offices for the use of the city officers, engine house and structures for the fire department, for water-works, market house and spaces, cemeteries and parks, watch houses, city prisons and workhouses and public wharves and landings upon navigable waters, levees and embankments shall be paid for from the proper general Council to pass resolu funds of the city. When by the provisions of this act, the cost and expense of any local or public improvement may by special assess the council be ordered to be defrayed in whole or in part by tion for ment. Proviso. What resolution to set forth. special assessment upon lands and premises specially benefited thereby pro rata upon the lots and premises in any special district according to the frontage or benefits as shall in a proper resolution therefor be designated by the common council, such assessment may be made as in this chapter provided: Provided, That nothing in this chapter shall relate to the construction or repair of sidewalks. SEC. 2. When the council shall deem it advisable to make any public improvements or repairs and defray the whole or any part of the cost and expense thereof by special assessment, they shall, except in cases otherwise provided, so declare by resolution in which resolution shall be stated in general terms the improvement or repairs to be made and what part or portion of the cost and expense thereof it is proposed to pay by special assessment and whether the council determines to assess the cost thereof according to frontage or according to benefits and the number of annual installments into which the special assessment is to be levied, not exceeding five installments and what part or portion of the cost thereof, if any, it is proposed to pay from the general funds of the city, and also in general terms the district which in the opinion of the Assessments, council should be assessed. If the assessment is required to be according to frontage, they shall assess to each lot or parcel of land such relative portion of the whole amount to be levied as the length and front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed, unless on account of the shape or size of any lot an assessment for a different number of feet would be more equitable. If the assessment is directed to be according to benefits, they shall assess upon each lot such relative portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot from the improvement. how made. When recorder to deliver resolu of public works. SEC. 3. Upon the passage of said resolution, the recorder shall deliver to the secretary or president of the board of tions to board public works a certified copy of the same, and it shall be the duty of the board of public works, if the improvement has not already been completed, to forthwith have made a reliable estimate of the cost of the proposed improvement or repairs. and, if the improvement has been completed, then a detailed statement of the actual cost of such improvement or repairs and also an accurate description of the district which the council shall have designated in general terms as the district to be assessed. In case the board of public works on examination shall deem that any other premises or territory than that designated by the council will be benefited by said improvement or repairs and should be assessed therefor, or that portions of the district suggested by the council should not be assessed, they shall so report to the council with an accurate description of the district, which, in their opinion, should be When board to report to council. ceive assist certain offcers. assessed, and at the same time the board shall have prepared a statement showing the assessed valuation of the property in the special assessment district as proposed by the council or as modified and recommended by the board of public works as shall appear in the last preceding assessment roll of the city. In preparing said estimates and the description of the When to reproposed special assessment district and the statement of the ance from valuation of the property therein, the board shall receive from the comptroller, assessor and city engineer and all other officers of the city such assistance as it shall be in their power to give and shall have access to the files and records in their respective offices necessary to make their work accurate and complete. On the completion of such estimate or detailed statement of the cost and description and statement of valuation, the same shall be certified and returned to the city council and as soon as convenient upon the receipt thereof the council shall by resolution set a time of meeting at which time they will consider and take action upon said report. The recorder shall thereupon have published in at Notice of imleast one of the newspapers published in said city a notice be published. which shall state in general terms the improvements or repairs made or proposed to be made and the district proposed by the council and recommended by the board of public works as the special assessment district. Also the amount of the estimate or of the detailed statement of the cost of the improvement or repairs and the part or portion thereof proposed to be levied by special assessment and the number of annual installments into which it is proposed to levy such assessments, and whether it is proposed to levy the same according to frontage or benefits, also the time of the meeting set by the council for considering and taking action upon said matter; such notice shall be published by one insertion in some newspaper published in said city at least one week prior to the time appointed for considering and taking action on said matter. provement to to consider SEC. 4. At the time appointed to consider and take action When council upon said matter, the council shall, if there is a quorum pres- report of ent, consider the said report of the board of public works and board. shall hear and consider any suggestions, remonstrances or petitions in reference to the suggested improvement or repairs, the amounts to be raised by special assessment and the district or property to be assessed. If no quorum or number sufficient for its passage shall be present at the meeting of the council at which it was determined to consider said matter, then the council shall consider and determine the same, at any regular meeting of the council thereafter at which there shall be a quorum. Unless a remonstrance against such proposed im- In case of provement or repairs and the proposed assessment therefor against shall be presented to the council, signed by the persons repre- improvement. senting not less than one-half of the taxable property of the proposed assessment district, the council may by a vote of two-thirds of the members elect determine to make such public improvements or repairs and may levy by special assessment that part or portion of the cost thereof which they shall have remonstrance Resolution, what to state. Copy to be given to assessor. How tax levied. With whom assessor to file roll. proposed to levy by special assessment in their preliminary resolution or such other portion of the cost and expense thereof and upon such assessment district as they may then by resolution determine. In case such a remonstrance is presented it shall require three-fourths vote of all the aldermen elect to adopt the resolution ordering such improvements and special assessment. The resolution by which the special assessment is ordered, levied, except in cases provided for in section fourteen of this chapter, shall state the improvement or repairs to be made and what portion of the cost and expense thereof shall be paid by special assessment, the number of annual installments into which the same is to be levied not exceeding five and the district or property proposed to be assessed and whether it is proposed to levy such special assessment according to benefits or according to the frontage. A certified copy of this resolution shall be forthwith given to the assessor and he shall thereupon prepare a special assessment roll in which roll he shall set down the descriptions of the several parcels of land contained in the special assessment district described in said resolution and opposite each of the said descriptions the names of the owners and occupants thereof, so far as known to the assessor, and the valuation of each of the said parcels, as appears in the last preceding general assessment roll of the city. And he shall levy against each of the several parcels and spread upon the said roll such portion of the total amount ordered to be levied as in his opinion shall be proportionate to the benefits which each of said parcels will receive by reason of the improvement or repairs, if said assessment has been ordered to be levied according to benefits. If said assessment has been ordered to be levied according to frontage, said assessor shall levy against each of the several parcels and spread upon the said roll such relative portion of the whole amount to be levied as the length and front of such premises abutting upon the improvement bears to the whole frontage of all lots to be assessed, unless on account of the shape or size of any lot an assessment for a different number of feet would be more equitable. The entire amount assessed against any description shall be extended on said roll opposite such description in a column for that purpose headed "total assessment." SEC. 5. Upon the completion of such roll the assessor shall file the same with the recorder and the council shall thereupon fix a time and place for the meeting of a board of review, consisting of the assessor and alderman or aldermen whose term of office soonest expires, representing the ward or wards in which any portion of the said special assessment district shall be situated and one other alderman to be appointed by To give notice the council. The assessor shall thereupon cause notice to be given of the time and place when and where said board of review shall meet, and of the fact that until said time of meeting said special assessment roll will be on file in the office of the recorder for examination by parties interested. Such notice shall be addressed in general terms to the persons owning taxable property in the district assessed, and it shall describe of meeting of board of review. generally the character of the work for which the tax is levied, and the place where the work is to be done. The following form of notice may be used: Notice of Special Assessment. To the persons owning taxable property in the following Form of described districts, viz.: (Here describe the district). Take notice, that a special assessment has been levied against the property included in said district to pay, (here state the portion or proportion of the cost of the work which it is proposed to pay by special assessment, together with a general description of the improvement as one-half of the cost of the construction of a sewer on ... street from street.) You are further notified that a board of review selected in the manner provided by law will meet on the avenue to .... day of .... A. D., 190.., at the ... Dated.... notice. Assessor. lished. The assessor shall cause the said notice to be published in To be pubone of the newspapers of the city by one insertion each week for two weeks preceding the time fixed for such meeting and to be posted conspicuously for the same length of time preceding said date in the city hall and in or near the postoffice of said city and near the site of the proposed work. of board of SEC. 6. At the time and place provided for the meeting of Duties, etc., said board of review, the said board shall sit and hear any ob- review. jections to the said assessment which may be made by any person deeming himself aggrieved thereby and shall decide upon the same. Any member of said board shall have power to administer an oath and to examine witnesses in relation to the matter involved in such objection. Such board upon cause shown may at the time of said meeting diminish, increase or correct any assessment or description appearing upon said roll: Provided, however, That if the amount assessed upon said roll against any description of property shall be diminished or increased, the amount of said diminution or increase shall be deducted or added ratably to all the assessments upon said roll. The said board of review shall continue in session for at least one day and for as much longer a time as may be necessary not exceeding in all two days. After when asthe said board of review shall have reviewed and approved dorse roll. said assessment roll, the assessor shall endorse thereon the words "Local Tax Roll (e. g. for paving between street and street. street). sessor to en |