CHAPTER XX.

SPECIAL ASSESSMENTS.

assessed.

SECTION 1. The common council shall have power to For local imcause the expense of making, paving, grading and opening wamente of streets, lanes, alleys, sidewalks, parks, public grounds, sewers and other local improvements to be assessed in whole or in part against the owners or occupants of property to be especially benefited thereby or by general tax in whole or in part, as they may deem just and proper, and the said common council in addition to the manner provided by this charter shall also have full power to provide by ordinance for the construction and repair of side and crosswalks in said city and for the levy and collection of the taxes to defray the expenses of the same, and for the sale and return of the lands delinquent for such taxes in any manner that shall be deemed reasonable and just: Provided, That the proportion- Proviso. ate part and expense of grading and paving street crossings and cross-walks shall be borne by the general highway and street improvement fund.

portion to be

owners.

SEC. 2. Whenever the common council shall determine Council to that the whole or any part of the expenses of any public im- declare what provement shall be defrayed by an assessment against the assessed to owners or occupants of houses or lands to be specially benefited thereby, they shall ascertain as they may think proper the estimated or actual expense of such improvement made or to be made, and shall declare by resolution, to be entered in their records, whether the whole, or what portion thereof, shall be assessed against such owners or occupants, specifying the sum to be assessed and the portion of the city which they deem will be specially benefited by such improvement; and the costs and expenses of making the plans, estimates and assessments incidental thereto shall be included in the estimated expenses of such improvement.

assessment

SEC. 3. The common council or committee thereof ap- when council pointed for that purpose, and not interested in any of the to make property so benefited, when the amount to be assessed, as a roll. special tax, is five hundred dollars or less, shall make an assessment upon all the owners and occupants of lands and houses within the portion or part of the city so designated,

benefits.

of the amount of the expense aforesaid in proportion, as near To be in proas may be, to the advantage which each shall be deemed to portion to acquire by such improvements, and shall make out an assessment roll in which shall be entered the names of the persons assessed, the value of the property for which they are assessed and the amount assessed to each of them respectively; and in case such lots or parts of lots shall belong to a non- In case of nonresident or the owner or owners are unknown, the same shall be entered accordingly with the description of such lots or premises as is required by law in assessment rolls made by

resident.

When tax is in excess of $500.

assessments.

supervisors of townships, with the value thereof, and the amount assessed thereon, which assessment roll shall be returned and filed with the city clerk of said city; but whenever the amount to be assessed as a special tax shall exceed the sum of five hundred dollars, the common council shall thereupon make an order stating the improvements so made or proposed to be made, the amount of the expense thereof to be specially assessed against the owners or occupants of property to be specially benefited thereby, the portion of the city on which the same is to be assessed by definite boundaries, Who to make and designating three good and competent freeholders, not members of the council, not interested in any of the property so to be benefited, and against whom there shall be no valid objection, as commissioners to make an assessment upon all the owners or occupants of property within the portion of the city so designated, of the amount of said expense in proportion, as near as may be, to the benefit which will accrue to each in respect to such property by the making of such improvement, which order shall be certified by the city clerk, and delivered to one of said commissioners. Said commissioners shall meet at such time as they shall agree upon, and shall severally take and subscribe an oath before some officer authorized to administer oaths that they are not in any manner interested in any of the property embraced in said order, and that they will faithfully and impartially discharge the duties imposed upon them by said order; which oath shall forthwith be delivered to and filed by the city clerk of said city. The commissioners shall thereupon proceed to make an assessment according to said order and shall make out an assessment roll, in which shall be entered the names of the Roll subject to persons assessed, the description and value of the property assessed to each person, and the amount of taxes assessed thereon, which roll shall be subscribed by them and delivered to the city clerk, to be held by him, subject to inspection by all persons interested: Provided however, That said council may in their discretion cause said special assessment to be made by three commissioners as aforesaid when the amount to be assessed shall be less than five hundred dollars.

Oath of commissioners.

inspection.

Proviso.

Notice of review of roll to be published.

SEC. 4. Upon such return being made and filed, the city clerk of said city shall cause notice thereof to be published in the official paper of said city once in each week for two weeks in succession, stating the names of the persons assessed, the purpose for which such assessment is made, and in cases of non-residents and owners whose names are unknown a brief description of the premises taxed shall be inserted, and that at a certain time and place to be designated in said notice, the common council or such commissioners, in case the roll is made by commissioners, will meet and review said assessment roll on the request of any person conceiving himself aggrieved.

act as board

when.

commis

SEC. 5. The common council shall, when such roll is made Common by them, as herein provided, at the time and place in such council to notice specified, or at some session thereafter, take said assess- of review, ment into consideration, and may rectify and amend said assessment roll in whole or in part, and may set the same aside and direct a new assessment, or they may ratify and confirm said assessment without any corrections, or with such corrections therein as they may think proper; and when such assessment roll shall be completed, ratified and confirmed by the council, the city clerk shall indorse therein or annex thereto his certificate that such assessment roll was ratified and confirmed by the common council, and the date of such confirmation. When said roll is made by commis- When roll sioners, as herein provided, it shall be the duty of such com- is made by missioners to meet at the time and place in said notice speci- sioners. fied, and then, or at some time thereafter to which they may adjourn, the said assessment roll shall be re-delivered to said commissioners, who shall take the same into consideration, and hear all objections and suggestions of any person interested, and such proofs as may be offered, and may alter and amend in whole or in part, and may ratify or confirm such assessment roll with or without alteration or amendment, or may make and subscribe a new roll and ratify and confirm the same, as in their opinion justice and equity may require. And when the assessment roll shall be completed and ratified and confirmed by the commissioners, they shall indorse therein a certificate thereof to be subscribed by them, and shall deliver said roll with the order under which they acted annexed thereto to the city clerk, who shall file and keep the same in his office.

assessments

divided

SEC. 6. Every corrected assessment so certified as afore- Special said shall be final and conclusive. All special assessments to constitute shall, from the date of the confirmation thereof, constitute lien. a lien on the respective lots or parcels of land assessed, and shall be charged against the person to whom assessed until paid. Upon the confirmation of any special assessment, the May be amount thereof may be divided into not more than five in- into annual stallments, one of which shall be collected each year at such installments. times as the common council shall determine, with annual interest at a rate not exceeding six per cent per annum, but the whole assessment charged to any person may, after confirmation, be paid to the city treasurer, at any time in full, with a proportionate interest thereon.

installment.

SEC. 7. If any special assessment shall be divided into Roll to be installments, a special assessment roll shall be made for each made for each installment as the same shall become due, with the accrued interest upon all unpaid installments, including and assessed therein. Such special rolls may be made and confirmed without notice to the persons assessed.

When special

assessment proves insufficient.

When in excess.

When assess

illegal.

SEC. 8.

Should any special assessment prove insufficient to pay for the improvement or work for which it was levied, and the expense incident thereto, the council may, within the limitations prescribed for such assessments, make an additional pro rata assessment to supply the deficiency, and in case a larger amount shall have been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid.

SEC. 9.

Whenever any special assessment shall, in the ment is found opinion of the council, be invalid by reason of irregularity or informality in the proceedings, or, if any court of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessments have been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such re-assessment, and for the collection thereof, shall be conducted in the same manner as provided for the original assessment, and whenever any sum or any part thereof, levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the re-assessment of said premises, and the re-assessment shall to that extent be deemed satisfied. No judgment or decree, nor any act of the council vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed for such amount of the assessment as may be equitably charged against the same, or, as by regular mode of proceeding, might have been lawfully assessed thereon.

Judgment, etc., not to impair lien.

May be collected on general or city tax roll.

May be collected on

special roll.

SEC. 10. Whenever any special assessment shall be confirmed and payable, the council may direct the city clerk or other officer whose duty it may be to extend the taxes on the city or other general tax roll, to levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed, and against the person chargeable therewith, as a tax in the city tax roll, or other general tax roll, in which such premises are described, next thereafter to be made, in a column for special assessments, and thereupon the amount so levied in said tax roll shall be collected and enforced with the other taxes in such tax roll, and in the same manner, and shall continue to be a lien upon the premises assessed, until paid, and when collected shall be paid into the city treasury.

SEC. 11. When any special assessment shall be confirmed and payable as hereinbefore provided, the council, instead of requiring the assessments to be levied upon the city or other general tax roll, as provided in the preceding section, may direct the assessment so made in the special assessment roll, to be collected directly therefrom, and thereupon the mayor and city clerk shall attach their warrant to a certified copy of said assessment roll, therein commanding the city

within forty

treasurer to collect from each of the persons assessed in said roll, the amount of money assessed to and set opposite his name therein; and in case any person named in said roll shall Penalty for neglect or refuse to pay his assessment within forty days from non-payment the date of the warrant, then to levy and collect the same days. by distress and the sale of the goods and chattels of such person, and return said roll and warrant together with his doings therein, within sixty days from the date of such

warrant.

collection.

personal

non-payment.

SEC. 12. Upon receiving said assessment roll and war- Treasurer to rant, the city treasurer shall proceed to collect the amounts give notice of assessed therein and for that purpose it shall be his duty immediately upon receiving such rolls to give public notice of the receipt thereof by him by publication for six successive days in the official paper of the city. If any person shall To seize neglect or refuse to pay his assessment within forty days property from the date of the warrant attached to such roll, the treas- in case of urer shall seize and levy upon any personal property found within the city or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six days' notice of the time and place of such sale, by posting such notices in three of the most public places in the city or township where such property may be found. The proceeds of Disposal of such sale or so much thereof as may be necessary for that proceeds of purpose, shall be applied to the payment of the assessment, and the percentage of five per cent upon the amount of the assessment for the costs and expenses of said seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto.

sale.

return to

SEC. 13. The treasurer shall make returns of said assess- Treasurer ment roll and warrants to the city clerk, according to the re- may make quirements of the warrant, and if any of the assessments in clerk. said roll shall be returned unpaid, the treasurer shall attach to his return a statement, verified by affidavit, containing a list of the persons delinquent, and a description of the lots and premises upon which the assessments remain unpaid and the amount unpaid on each.

SEC. 14. Said warrant may be renewed from time to time warrant may by the city clerk, if the council shall so direct, and for such be renewed. time as it shall determine, and during the time of such renewal the warrant shall have the same force, and the city treasurer shall perform the same duties and make the like returns as above provided. In case any assessment shall be finally returned to the city treasurer unpaid as aforesaid, the same may be re-assessed in the manner provided in section ten of this chapter with interest included at the rate of ten per cent per annum from the date of confirmation of the assessment, until the last day for the payment of taxes in the next city or other general tax roll, and be collected and paid in all respects as provided in said section ten.