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Help & SupportChapter 8-1: Local Improvements1
(a) Charter section 106 provides that the city council may create local improvement districts to construct public improvements that confer special benefits upon land. If, however, the owners of a majority of all property benefited and subject to an assessment protest against the formation of the district, the council may create a district only if the city bears at least one-half of the costs of the improvements.
(b) The purpose of the chapter is to establish procedures by which the city council may create local improvement districts for the construction, installation, reconstruction, renewal, and replacement of local improvements that confer special benefit upon land, as authorized by charter section 106. The purpose of local improvement districts is to enhance the city's ability to provide public improvements by assessing all or part of the cost of the improvements against the properties that specially benefit. Public improvements that may be constructed, installed, reconstructed, renewed, or replaced by means of a local improvement district include, without limitation, improvements to the water, wastewater, flood control, and storm drain utility systems; streets, roadways, and alleys; medians, curbs, gutters, and sidewalks; street lights; landscaping; bicycle ways; and parking. The construction or installation of more than one such improvement may be accomplished as one project under the provisions of this chapter.
(c) Property against which assessments for local improvements may be levied must be specially benefited by the improvements, as demonstrated by factors such as increased market value; improved access; improved safety; adaptability of land to an economically more profitable use; enhanced livability; decreased maintenance cost; and increased recreational opportunities. Although the method for computing assessments may vary according to the type of improvement, all assessments must be fair, equitable, and consistent with the benefit that the assessed land receives.
The following terms used in this chapter have the following meanings unless the context clearly indicates otherwise:
"Affected property" means land, regardless of improvements thereon, that is proposed to be or is assessed under this chapter.
"Costs of the project" means all costs incurred in accomplishing the construction, installation, reconstruction, renewal, or replacement of improvements, including acquisition of right-of-way and associated administrative costs, including, without limitation, engineering, clerical, inspection, managerial, fiscal, legal, collection, printing, and postage costs.
"Local improvement district" or "district" means a geographical area in the city designated by the city council and composed of land to be assessed to accomplish a local improvement project.
"Local improvement project" or "project" means a project initiated under this chapter to construct, install, reconstruct, renew, or replace public improvements through the establishment of a local improvement district.
"Special benefit" means enhancement to land including, without limitation: increased market value; improved access; improved safety; adaptability to more profitable use; enhanced livability; decreased maintenance cost; or increased recreational opportunities. Special benefit is distinguished from the general benefit that an improvement provides to the entire community.
"Special feature" means any improvement requested by an affected property owner in addition to the basic improvements to be included in the district, such as concrete driveways, or any improvement built of a more costly material from that of the improvements included in the district, such as decorative paving.
8-1-3 Initiation of Local Improvement Project by City Manager.
(a) If the city manager proposes to establish a district to accomplish a local improvement project or if a petition is filed requesting the city council to establish a local improvement district, the manager shall define the project boundaries and scope, estimate costs, propose a method for computing assessments and allocating costs between the city and benefited land, prepare preliminary assessment rolls, and follow the procedures prescribed in this section.
(b) After providing such notice as deemed appropriate, the city manager may hold a meeting to inform affected property owners about the proposed project and proposed assessments and to obtain their comments thereon.
(c) No more than thirty nor less than fifteen days before the city council hearing prescribed by section 8-1-5, "Council Hearing on Proposed Project and District Formation," B.R.C. 1981, the city manager shall publish in a newspaper of general circulation in the city a notice including the following information:
(1) The date, time, and place of the council hearing;
(2) The general nature of the improvements proposed and the total estimated costs of the project;
(3) The amount of the estimated costs proposed to be paid by the city;
(4) The general geographical area proposed to be assessed;
(5) The proposed method of computing assessments;
(6) The affected properties, described by address or legal description, the owner's name, and the assessments proposed to be levied against the affected properties;
(7) Notice that the council may increase the proposed assessments contained in the notice when adopting the ordinance establishing the district;
(8) Notice that the final assessments, if levied, may be increased up to a maximum of fifteen percent over the preliminary assessments contained in the ordinance establishing the district if costs of construction or land acquisition exceed estimated costs, if there are other unforeseen costs, or if errors are made in determining the assessments;
(9) Notice that an affected property's final assessment, if levied, may exceed the preliminary assessment in the ordinance establishing the district by the cost of any special feature requested by the owner of such property;
(10) Notice that assessments will be levied, if at all, by ordinance when the project is substantially complete, that assessments will be due and payable within thirty days after the effective date of the ordinance, and that interest and penalties will be assessed for late payment;
(11) If it is proposed that assessments can be paid in installments, the proposed number of installments, the time in which the proposed installments shall be paid, and the proposed interest rate;
(12) If it is proposed that assessments may be deferred, the proposed terms of the deferral and the schedule for interest payments on any large parcel deferrals (as provided in section 8-1-19, "Deferred Payment," B.R.C. 1981);
(13) A statement that protests against and objections to the proposed project may be made as follows:
(A) Affected property owners have a right as provided under charter section 106 to protest the creation of a location improvement district. Any such protest must be submitted to the city manager in writing not less than one day before the hearing prescribed by section 8-1-5, "Council Hearing on Proposed Project and District Formation," B.R.C. 1981. The protest must describe the affected property, be signed by affected property owners or persons authorized in writing on behalf of such property owners, and be clearly identified as a protest.
(B) An objection is a complaint against or criticism of the proposed project by an affected property owner. Any such owner may object at the council hearing prescribed by section 8-1-5, "Council Hearing on Proposed Project and District Formation," B.R.C. 1981, or in writing at or before such hearing. The objection must describe the specific ground on which it is based.
(14) The place and times where persons may inspect the written material, including the draft ordinance proposed to be adopted at the council hearing prescribed by section 8-1-5, "Council Hearing on Proposed Project and District Formation," B.R.C. 1981, that are furnished to the council by the city manager before such hearing; and
(15) The place and times where the plans and specifications for the project will be available for review and the name and telephone number of a person on the city staff who may be contacted for information about the project.
(d) No more than thirty nor less than fifteen days before the city council hearing prescribed by section 8-1-5, "Council Hearing on Proposed Project and District Formation," B.R.C. 1981, the city manager shall deposit in the mail a notice containing the information in subsection (c) of this section, except that the notice may include the individual property's assessment rather than a listing of all proposed assessments. The notice shall be sent by first class mail to the legal record owner of each affected property at the address recorded on the most recent quarterly microfiche property tax assessment roll of the Boulder County Assessor.
(e) If the city manager provides either the published or the mailed notice required by this section with respect to a particular property, such property may be included in the district and subject to final assessment.
(f) If the published notice required by this section omits an affected property and if the city manager fails to mail notice to the owner of such property as required by this section, and if such owner receives actual notice of the existence of the proposed project or of the project, the affected property may be included in the district and subject to final assessment. Within seven days after receiving actual notice, such property owner may file a protest or objection with the city manager, who shall forward it to the city council for its consideration. If the protest is filed after adoption of the ordinance establishing the district, the council shall dissolve the district if such protest plus others previously registered represent the owners of a majority of all property benefited and constituting the basis of assessment and if the city does not bear at least fifty percent of the costs of the project; or in such circumstance, the council may exclude the property from the district and proceed with the project.
(Ordinance No. 4879 (1985))
8-1-4 Initiation of Local Improvement Project by Petition.
(a) If the city manager does not initiate a project, the owners of more than fifty percent of the square footage of land constituting a proposed local improvement district may by petition request the city council to establish a local improvement district in order to accomplish a local improvement project.
(b) The petition shall be filed with the city manager and shall contain a description of the project, the properties affected, the names of the owners of the properties, and the square footage of the affected properties.
(c) After receiving a petition meeting the requirements of this section, the city manager shall follow the procedures prescribed by section 8-1-3, "Initiation of Local Improvement Project by City Manager," B.R.C. 1981.
8-1-5 Council Hearing on Proposed Project and District Formation.
(a) The city council shall hold a public hearing to consider adoption of an ordinance to establish a local improvement district and authorize construction.
(b) At such hearing, the city manager shall inform the city council of the manager's compliance with the provisions of subsections 8-1-3(c) and (d), B.R.C. 1981, and shall provide to the council any protests or written objections filed before the council hearing, the manager's response thereto, if any, and the manager's other comments on the project, if any.
(c) All affected property owners and members of the general public may present their views and objections to the city council at the hearing.
(d) The city council may continue the hearing from time to time and need not provide further notice of any hearing so continued.
(e) The city council shall rule upon the sufficiency and validity of any protests filed in accordance with subsection 8-1-3(c), B.R.C. 1981, and shall incorporate its finding of validity and sufficiency into any ordinance it adopts to establish a local improvement district.
8-1-6 Ordinance Establishing District and Ordering Improvements.
(a) If the city council decides to establish a local improvement district and proceed with local improvements, it shall adopt an ordinance that includes:
(1) A finding that notice and public hearing requirements of this chapter have been met;
(2) A finding that the protests filed under subsection 8-1-3(c), B.R.C. 1981, if any, were not sufficient to prevent the establishment of the district;
(3) An order limiting the amount by which final assessments can exceed preliminary assessments, as prescribed by section 8-1-7, "Ceiling on Assessments," B.R.C. 1981;
(4) A finding that the local improvement project is in the public interest and that special benefits are anticipated to result to the affected properties;
(5) An order establishing the method of computing assessments;
(6) An order prescribing preliminary costs of the project and apportioning the costs between the city and affected properties;
(7) An order approving the planned improvements;
(8) An order authorizing construction of the improvements;
(9) Approval of an attached preliminary assessment roll showing the item number; the county recorder's reception number; legal description of affected properties; their owners; mailing and property addresses; and the preliminary assessments; and
(10) Approval of an installment schedule for the payment of assessments, if any, including the number of installments, the time in which the installments shall be paid, and the proposed interest rate.
(b) The city council may also approve deferred payment plans, if any, and a schedule for interest payments on any large parcel deferrals in the ordinance establishing the district.
(c) If the city council fails to adopt the proposed ordinance establishing a local improvement district, such action shall not bar proceedings for the same or a similar improvement from being proposed and considered at any time in the future.
(d) Except as the city council may otherwise provide by ordinance, assessments for water and sanitary sewer lines, storm sewers, paving, curb, and gutter shall be payable in not more than twenty substantially equal semiannual payments of principal and interest, amortized over the total payment period. Except as the council may otherwise provide by ordinance, sidewalk assessments for separate sidewalk projects shall be payable in not more than ten substantially equal semiannual payments of principal and interest, amortized over the total payment period.
(e) The city council shall establish the installment interest rate after considering the nature and location of the project and the then current prime interest rate, but the interest rate shall in no event be less than the highest interest rate to be borne by the bonds, if any, of the local improvement district.
(a) Final assessments shall not be levied against affected properties in an amount greater than the preliminary assessments set forth in the ordinance establishing the district, except that assessments may exceed such preliminary assessments by a total maximum of fifteen percent if:
(1) Actual construction costs, land acquisition costs, or other costs of items not foreseen at the time of the preliminary assessment exceed estimates; or
(2) There are errors made in determining the assessments.
(b) No final assessment shall be levied in an amount greater than the preliminary assessment unless the provisions of subsection (a) of this section are provided in the notice prescribed by subsection 8-1-3(c), B.R.C. 1981.
(c) Notwithstanding the provisions of subsection (b) of this section, a final assessment may be levied upon an affected property in an amount greater than the preliminary assessment by the cost of any special feature requested by the owner of such property.
8-1-8 Construction of Improvements.
The city manager shall implement the order contained in the ordinance prescribed by section 8-1-6, "Ordinance Establishing District and Ordering Improvements," B.R.C. 1981, authorizing construction of the improvements and may let a contract for such construction if the manager deems it desirable. The manager may reject a contract that exceeds costs estimated in the ordinance establishing the district and resubmit the project for bids.
(a) No action challenging the findings and actions of the city council in adopting the ordinance establishing a local improvement district shall be brought unless the person has first asserted a protest or an objection in compliance with the requirements of this chapter.
(b) No such action may be commenced later than thirty days from the date of the final city council action on the ordinance.
8-1-10 Final Assessment Proceedings.
(a) After the local improvements have been substantially completed, the city manager may hold a meeting to obtain comments from affected property owners about the project and inform them of the final assessments proposed to be levied against affected properties.
(b) After ascertaining the costs of the project and holding a meeting, if any, the city manager shall propose to the city council an ordinance levying assessments that are computed according to the method approved in the ordinance establishing the district.
(c) No more than thirty nor less than fifteen days before the city council hearing prescribed by section 8-1-11, "Council Hearing to Levy Final Assessments," B.R.C. 1981, the city manager shall publish in a newspaper of general circulation in the city a notice including the following information:
(1) The date, time and place of the city council hearing;
(2) The general nature and location of the improvements that have been constructed;
(3) The total project cost;
(4) The affected properties and the amount proposed to be paid by the city and the amounts proposed to be assessed against individual affected properties;
(5) The method of computing assessments;
(6) The opportunity for affected property owners to file objections to assessments against their properties as prescribed by subsection 8-1-11(b), B.R.C. 1981;
(7) The fact that affected property owners may present evidence on their objections at the council hearing prescribed in subsection 8-1-11(a), B.R.C. 1981, but only if they file written objections with the city manager in the manner prescribed by subsection 8-1-11(b), B.R.C. 1981;
(8) The name and telephone number of a person on the staff of the city who is available to answer questions;
(9) The installment schedule for the payment of assessments, if any, including the proposed number of installments, the time in which the proposed installments shall be paid, and the proposed interest rate;
(10) If it is proposed that assessments may be deferred, the proposed terms of the deferral and the schedule for interest payment on any large parcel deferrals;
(11) The place and times where persons may inspect the written materials, including the draft ordinance proposed to be adopted at the council hearing prescribed by subsection 8-1-11(a), B.R.C. 1981, that are furnished to the council by the city manager before such hearing;
(12) The fact that affected property owners who do not wish to object to the assessments may comment on the project at the council hearing;
(13) Notice that assessments to be levied in the final assessment ordinance may be increased up to a maximum of fifteen percent over preliminary assessments adopted in the ordinance establishing the district if costs of construction or land acquisition exceed estimated costs, if there are other unforeseen costs, or if errors are made in determining the assessment; and
(14) Notice that an affected property's final assessment, if levied, may exceed the preliminary assessment adopted in the ordinance establishing the district by the cost of any special feature requested by the owner of such property.
(d) No more than thirty nor less than fifteen days before the city council hearing prescribed in subsection 8-1-11(a), B.R.C. 1981, the city manager shall deposit in the mail a notice containing the information in subsection (c) of this section, except that the notice may include the individual property's assessment rather than the entire assessment roll. The notice shall be sent by first class mail to the legal record owner of each affected property at the address recorded on the most recent quarterly microfiche property tax assessment roll in the office of the Boulder County Assessor.
(e) If the city manager provides either the published or the mailed notice required by this section with respect to a particular property, the city council has jurisdiction to levy the assessments with respect to such property.
(f) If the published notice required by this section omits an affected property and if the city manager fails to mail notice to the affected property owner as required by this section but the owner of such property receives actual notice of the hearing on the ordinance levying assessments, the property may be subject to final assessment. Such property owner may file an objection to the assessment at the hearing without following the procedures required by subsection 8-1-11(b), B.R.C. 1981.
8-1-11 Council Hearing to Levy Final Assessments.
(a) After the local improvements are substantially completed the city council shall hold a hearing on an ordinance to levy assessments.
(b) Any affected property owner may object to the proposed assessment by filing a written objection at the office of the city manager no fewer than five days before the date of the city council hearing. Any such objection shall identify the specific issues raised and the grounds therefor, the witnesses who will present evidence at the hearing and the general nature of their testimony, the name of the affected property owners, and a description of the affected property. Failure to comply with these procedures waives any objection to the assessment and constitutes a consent to its levy.
(c) The city manager shall inform the city council of the manager's compliance with the provisions of subsections 8-1-10(c) and (d), B.R.C. 1981, and shall provide to the council any written objections received, and the manager's response thereto, if any, and the manager's other comments on the project, if any.
(d) Affected property owners who have filed written objections as provided in subsection (b) of this section may present evidence at the hearing in support of their objections and may respond to oral or written comments of the city manager.
(e) Affected property owners who do not wish to object to their assessments may comment on the project at the hearing.
(f) The city council may continue the hearing from time to time and need not provide further notice of any hearing so continued.
8-1-12 Ordinance Levying Final Assessments.
The city council shall levy final assessments for a local improvement project by an ordinance that includes:
(a) A finding that notice and public hearing requirements of this chapter have been met;
(b) A finding that the method of computing assessments is that adopted in the ordinance enacted under section 8-1-6, "Ordinance Establishing District and Ordering Improvements," B.R.C. 1981;
(c) A finding that each affected property against which an assessment is levied has been specially benefited at least to the extent of the assessment;
(d) Findings resolving any issues raised through written objections filed as prescribed by subsection 8-1-11(b), B.R.C. 1981;
(e) The installment payment schedule, if any, as adopted in the ordinance establishing the district;
(f) The interest rate to be charged for installment payments, if any, and for past due payments, which rate shall not be higher than that adopted in the ordinance establishing the district;
(g) Approval of plans for deferred payments, if any, that may be offered to property owners, as authorized by section 8-1-19, "Deferred Payment," B.R.C. 1981, and the schedule for interest payments on any large parcel deferrals; and
(h) Approval of an attached final assessment roll, including the information prescribed by paragraph 8-1-6(a)(9), B.R.C. 1981, and any adjustments or reductions thereto.
8-1-13 Levying Assessments; Special Benefit.
Except as the city council may otherwise provide in the ordinance creating a special improvement district, the following standards will be observed in apportioning the costs of the improvements between the city and the property owners, and among the property owners:
(a) The portion of the total cost of the project to be defrayed by special assessments shall be apportioned on a front foot, area, zone, or other equitable basis that is consistent with the special benefits that the property derives from the improvement.
(b) The city will contribute fifty percent of the cost of local improvements, but property owners will pay one hundred percent of the cost of installing water and sanitary sewer improvements and the cost of any special features. In no event shall assessments exceed the special benefits accruing to affected properties.
(c) For street and sidewalk improvements, the property owner's contribution will vary according to the zoning classification of the property, consistent with special benefits, as follows:
(1) For street improvements, properties zoned RR-1, RR-2, RE, RL, RMX, and RM will be assessed no more than fifty percent of the cost of a residential collector street, as defined by the Boulder Valley Comprehensive Plan, even if a larger street is constructed, and properties zoned MU-1, MU-3, RH-1, RH-2, RH-3, RH-4, RH-5, BT, BC, BR, DT-1, DT-2, DT-3, DT-4, DT-5, IS, IM, IG, IMS, and P will be assessed no more than fifty percent of the cost of a collector street as defined by such plan, even if an arterial street, as defined by such plan, is constructed.
(2) For sidewalk improvements, properties zoned RR-1, RR-2, RE, RL, RMX, and RM will be assessed fifty percent of the cost of the sidewalk actually built up to a maximum of a five-foot-wide sidewalk. If the affected property owner requests larger than a five-foot-wide sidewalk, such property owner shall pay one hundred percent of the cost of any width over five feet. Properties zoned MU-1, MU-3, RH-1, RH-2, RH-3, RH-4, RH-5, BT, BC, BR, DT-1, DT-2, DT-3, DT-4, DT-5, IS, IM, IG, IMS, and P will be assessed fifty percent of the cost of the sidewalk actually built that is required by city standards. If the affected property owner requests a wider sidewalk, such property owner shall pay one hundred percent of the cost of such additional width.
(d) If as part of a local improvement project the city council determines to make design or structural changes in an existing improvement that otherwise meets city standards, the city will bear one hundred percent of the costs of such change.
(e) If a sidewalk adjacent to a water or sewer service line fails, the city shall provide for the repair and replacement of the concrete sidewalk section or sections immediately adjacent to the service line for two years from the date of service line installation, if it appears that the sidewalk failure has been caused by the service line installation and if the abutting property owner notifies the city manager of the sidewalk failure in writing within two years from the date of the service line installation.
(Ordinance Nos. 4831 (1984); 5930 (1997); 7522 (2007))
8-1-14 Credit for Existing Improvements.
If an item of improvement that was scheduled to be constructed, installed, reconstructed, renewed, or replaced through a district already exists on or adjacent to an affected property and meets city standards at the time that the district is established, the city manager shall credit an amount against the assessment for the affected property that would otherwise have been the assessable cost for the item of improvement if the city had been required to build such item.
8-1-15 Appeal From Final Ordinance.
(a) No person may seek judicial review of the city council action adopting the ordinance levying final assessments for local improvement projects unless the person has first asserted an objection to the assessment in compliance with the requirements of this chapter.
(b) No such action may be commenced later than thirty days from the date of final city council action on the ordinance.
(c) If any court of competent jurisdiction sets aside any final assessment upon a property, the city council may make a new assessment for that property following procedures generally in compliance with those in this chapter. But the council need not comply strictly with notice and other procedural requirements so long as affected property owners are afforded due process of law.
8-1-16 Assessments Create Liens; Lien Priority Established.
(a) All assessments levied under this chapter along with interest thereon and penalties for default in payment thereof constitute a debt due to the city and a lien upon the affected property from the effective date of the final assessment ordinance.
(b) An assessment lien is a first and prior lien against the affected property superior to all other assessment liens subsequently filed and all other liens, claims, encumbrances, and titles, whether or not prior in time; except that an assessment lien is subordinate to any lien for general tax and is extinguished if the affected property is sold on account of the non-payment of such general tax.
8-1-17 When Lump Sum Payment Due.
(a) All assessments, other than those to be paid in installments or to be deferred, if any, are due and payable without demand by the city within thirty days after the effective date of the assessment ordinance.
(b) If the city council has not authorized installment payments in the final assessment ordinance, interest on lump sum assessments will accrue at a rate set forth in the final assessment ordinance from a date thirty days after the effective date of the final assessment ordinance. A penalty of one and one-half percent per month on the lump sum will be added if the assessment is not paid on the date it is due. The city manager may collect overdue lump sum payments under the procedure prescribed in section 8-1-18, "Installment Payments and Delinquent Assessments," B.R.C. 1981, for collection of overdue installment payments.
(c) If an assessment is not paid in full when due as required by subsection (a) of this section, the affected property owner shall be deemed to have elected to pay in installments under section 8-1-18, "Installment Payments and Delinquent Assessments," B.R.C. 1981, if the city council has authorized installment payment in the final assessment ordinance.
8-1-18 Installment Payments and Delinquent Assessments.
(a) The first installment payment of principal and interest in arrears is due and payable within thirty days after the effective date of the final assessment ordinance. Each succeeding installment payment is due and payable according to the schedule prescribed by the final assessment ordinance.
(b) A penalty of one and one-half percent per month on the outstanding principal and accrued interest shall be added if an installment is not paid on the date it is due. The city manager may waive the penalty if the owner demonstrates good cause. Interest shall accrue on unpaid and overdue principal, but not on overdue interest.
(c) If an affected property owner fails to pay an assessment or installment within thirty days of the date on which it is due, the whole amount of unpaid principal, accrued interest, and penalty becomes due and payable.
(d) If an affected property owner has refused or neglected to pay any installment assessment within thirty days of the date on which it is due, or to pay the whole assessment in districts where installments have not been authorized, the city manager shall, at least once each year, but no sooner than December first of each year, certify the amount of the principal, interest, and penalties due and unpaid together with ten percent of the delinquent amount for costs of collection to the county treasurer to be assessed and collected in the same manner as general taxes are assessed and collected, as provided by section 2-2-12, "City Manager May Certify Taxes, Charges, and Assessments to County Treasurer for Collection," B.R.C. 1981, but no additional hearing is required.
(e) No fewer than fifteen days before certifying such delinquent amounts to the county treasurer, the city manager shall deposit in the mail to the last known owner of the affected property as shown on the current records of the Boulder County Assessor a notice that the amount is due, the date on which it will be certified to the county for collection if not sooner paid, and that the owner should contact the city if payment has been made.
(f) At any time before the date a delinquent assessment is certified to the county treasurer for collection, but not thereafter, the affected property owner may pay the amount of all delinquent installments, accrued interest thereon, and any penalty imposed thereon and may thereafter pay in installments as if the default had not occurred.
(g) At any time an affected property owner may pay the whole unpaid principal together with the interest accrued to the next installment payment date and any accrued penalties.
(h) In addition to certifying due and unpaid assessments to the county, the city manager may use any other available remedies to collect such assessments.
(a) The city council may, in either the ordinance establishing the district or the final assessment ordinance, authorize deferral of assessment payments for property owners of low income or those owning large parcels who meet the conditions prescribed by this section.
(b) An affected property owner whose family income does not exceed eighty percent of the Boulder County median income, as determined by the Federal Department of Housing and Urban Development, and whose assets, other than the affected property, do not exceed $20,000.00, may defer payment of the assessment. If an owner meets such standards, the assessment will remain as a lien on the property to be paid to the city when the property is sold or transferred. Unless otherwise provided in the final assessment ordinance, interest accrues at the rate approved in the final assessment ordinance and shall be paid when the principal is paid.
(c) In districts where assessments are computed on an adjusted front footage basis, an owner of a parcel of property that has an adjusted front footage of more than two hundred feet and that is occupied by the owner as a single-family residence may defer payment of that portion of principal of the assessment exceeding that applicable to one hundred feet adjusted front footage. In districts where assessments are computed on a square footage basis, the owner of a parcel of property that is fifteen thousand square feet or more and that is occupied by the owner as a single-family residence may defer payment on that portion of the principal of the assessment exceeding that applicable to seven thousand five hundred square feet. Such deferral may be for a period not to exceed ten years, as prescribed by the final assessment ordinance. The entire deferred principal is due and payable without demand at the earlier of: 1) the date so prescribed; 2) the date on which the property is sold, subdivided, or transferred; or 3) the date on which additional structures are built on the property. The affected property owner shall pay the portion of the assessment not deferred in full or in installments. The owner shall pay periodic interest on the deferred amounts at the rate and on the schedule approved in the final assessment ordinance.
(d) Except as otherwise provided by ordinance, no deferred payments will be authorized in local improvement districts for which bonds are issued, unless bonds are not issued to fund the improvements for which assessment deferral is authorized.
(e) Before the date on which the assessment or the first installment is due, an applicant for deferred assessment shall apply therefor and the city manager shall approve or deny the application.
(f) An affected property owner whose payment is deferred may at any time pay the whole unpaid principal together with the interest accrued.
Full payment of assessments may be made within thirty days after the effective date of the final assessment ordinance without penalty or payment of interest. There is no interest-free period for assessments paid in installments.
8-1-21 Special Assessment Certificates.
(a) The city manager shall, upon request that complies with the requirements of subsection (c) of this section, issue special assessment certificates that set forth the existence or non-existence of:
(1) A local improvement district, established by ordinance, in which is located a designated lot, tract, or parcel of real property located within the city, together with preliminary assessments, but for which a final assessment ordinance has not yet been adopted; and
(2) A special assessment lien on a designated lot, tract, or parcel of real property located within the city.
(b) If a special assessment certificate indicates that a designated property is either subject to an assessment lien or located within a local improvement district for which no final assessment ordinance has yet been adopted, the certificate shall indicate:
(1) The principal amount of the lien including principal, interest, and penalties, if any, or the amount of the preliminary assessment;
(2) The purpose for which the assessment was levied or the district was formed; and
(3) If a district has been formed but no assessment levied, the fact that the preliminary assessment may change.
(c) Any person may apply for a special assessment certificate from the city manager by providing the street address of the real property in question and its legal description and by paying the fee specified in section 4-20-12, "Local Improvement District Fees," B.R.C. 1981.
(d) A special assessment certificate shall cover only one parcel of property, which for purposes of this section shall be deemed to be all contiguous parcels owned by the same person.
(e) The information on a special assessment certificate that an assessment lien does not exist upon designated real property is conclusive and binding upon the city. The owner of the real property that is the subject of a special assessment certificate indicating that no assessment lien exists thereon is not liable for the payment of any such assessment. However, the city is not bound by the accuracy of any information concerning special assessments conveyed to any person orally or in any other manner than by the special assessment certificate authorized by this section.
(Ordinance No. 5525 (1992))
1 Adopted by Ordinance No. 4630. Derived from Ordinance Nos. 2476, 3570, 3710, 4072, 4112.