18090. After acquiring jurisdiction to proceed with the
improvement, the city council shall levy the assessment for the
portion or percentage required to pay for the improvement for the
period of time beginning with the date of commencement of the
improvement fixed by the city council and ending, as determined by
and at the discretion of the city council either with the close of
one 12-month period thereafter or with the close of the current or of
the following fiscal year, upon all the respective lots or parcels
of land in the assessment district. Thereafter during the period of
time provided in the resolution of intention, the city council shall,
on or before the beginning of the next succeeding 12-month period or
the following fiscal year, levy in like manner and on the same lots
or parcels of land the assessment for the portion or percentage
required to pay for such improvement for such year, and said board,
commission, or officer of the city authorized therefor shall, on or
before 60 days prior to the commencement of each such period make and
file with the city council a report in writing.
18091. Such report shall contain:
(a) An estimate of the cost and expense of the improvement for the
ensuing 12-month period or the ensuing fiscal year.
(b) A diagram showing the assessment district referred to in the
resolution of intention, also the boundaries and dimensions of the
respective lots or parcels of land within the district as it existed
at the time of the making of the last mentioned diagram, each of
which lots or parcels shall be given a separate number on the
diagram.
(c) A schedule showing the proportionate amount of the assessment
to be charged in proportion to the benefits to be received by each
lot or parcel shown on the diagram required by subdivision (b) of
this section.
18092. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18092.1. If there is any surplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus or the surplus
attributable to such omitted zones or subdivided zones shall become
and remain a part of the general funds of the city.
18093. If for any reason there is a deficiency in the funds derived
from the assessment for any improvement, including all incidental
expenses thereof, the city council may meet such deficiency by an
appropriation out of the general fund of the city or by ordering a
supplemental assessment in the same manner as nearly as may be as the
first assessment, except that protests may only be made against such
supplemental assessment.
18094. Upon the levying of any assessment, the city clerk shall
transmit the diagram and assessment upon which such levy is based, or
a certified copy of said diagram and assessment to the city tax
collector or to such other city officer or employee as the city
council designates in the resolution levying the assessment or in
case the city has adopted a method for collection of taxes by county
officers then to the county tax collector, and such county tax
collector shall have full power to perform the duties required in
this part of the city tax collector.
18095. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the time the assessment
is levied, and any appeal from a final judgment in such an action or
proceeding shall be perfected within 30 days after the entry of such
judgment.
18096. Upon the receipt of the diagram and assessment or a
certified copy thereof, the tax collector shall record them in a
suitable book to be kept for that purpose, and append thereto his
certificate of the date of such recording. Such record shall be the
assessment roll. From the date of such recording all persons shall be
deemed to have notice of the contents of such assessment roll.
Immediately upon such recording, the several assessments contained in
such assessment roll shall become due and payable, and each of such
assessments shall be a lien upon the land against which it is made,
and shall only be discharged by payment of the assessment or by
redemption of the land after sale for delinquency.
18097. The tax collector shall, upon the recording of such diagram
and assessment, give notice by publication for five days in a daily
newspaper, published and circulated in the city, or by two insertions
in a weekly newspaper so published and circulated, that the diagram
and assessment has been recorded in his office and that all sums
assessed therein are due and payable immediately, and that payment of
said sums shall be made to him within 30 days after the date of the
first publication or posting, which date shall be stated in the
notice. The notice shall also contain the statement that all
assessments not paid before the expiration of the said 30 days shall
be delinquent, and thereupon 5 per cent of the amount of each such
assessment shall be added thereto.
18098. When payment of any assessment is made, the tax collector
shall mark opposite such assessment the word "paid," with the date of
the payment thereof, and shall give a receipt therefor. Upon the
expiration of said period of 30 days, all assessments then unpaid
shall become delinquent, and the tax collector shall mark each such
assessment "delinquent," and shall add 5 per cent to the amount
thereof.
18099. The lien shall be subordinate to all fixed special
assessment liens previously imposed upon the same property, but it
shall have priority over all fixed special assessment liens which may
thereafter be created against the property. A supplemental
assessment is a new assessment.
18090. After acquiring jurisdiction to proceed with the
improvement, the city council shall levy the assessment for the
portion or percentage required to pay for the improvement for the
period of time beginning with the date of commencement of the
improvement fixed by the city council and ending, as determined by
and at the discretion of the city council either with the close of
one 12-month period thereafter or with the close of the current or of
the following fiscal year, upon all the respective lots or parcels
of land in the assessment district. Thereafter during the period of
time provided in the resolution of intention, the city council shall,
on or before the beginning of the next succeeding 12-month period or
the following fiscal year, levy in like manner and on the same lots
or parcels of land the assessment for the portion or percentage
required to pay for such improvement for such year, and said board,
commission, or officer of the city authorized therefor shall, on or
before 60 days prior to the commencement of each such period make and
file with the city council a report in writing.
18091. Such report shall contain:
(a) An estimate of the cost and expense of the improvement for the
ensuing 12-month period or the ensuing fiscal year.
(b) A diagram showing the assessment district referred to in the
resolution of intention, also the boundaries and dimensions of the
respective lots or parcels of land within the district as it existed
at the time of the making of the last mentioned diagram, each of
which lots or parcels shall be given a separate number on the
diagram.
(c) A schedule showing the proportionate amount of the assessment
to be charged in proportion to the benefits to be received by each
lot or parcel shown on the diagram required by subdivision (b) of
this section.
18092. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18092.1. If there is any surplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus or the surplus
attributable to such omitted zones or subdivided zones shall become
and remain a part of the general funds of the city.
18093. If for any reason there is a deficiency in the funds derived
from the assessment for any improvement, including all incidental
expenses thereof, the city council may meet such deficiency by an
appropriation out of the general fund of the city or by ordering a
supplemental assessment in the same manner as nearly as may be as the
first assessment, except that protests may only be made against such
supplemental assessment.
18094. Upon the levying of any assessment, the city clerk shall
transmit the diagram and assessment upon which such levy is based, or
a certified copy of said diagram and assessment to the city tax
collector or to such other city officer or employee as the city
council designates in the resolution levying the assessment or in
case the city has adopted a method for collection of taxes by county
officers then to the county tax collector, and such county tax
collector shall have full power to perform the duties required in
this part of the city tax collector.
18095. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the time the assessment
is levied, and any appeal from a final judgment in such an action or
proceeding shall be perfected within 30 days after the entry of such
judgment.
18096. Upon the receipt of the diagram and assessment or a
certified copy thereof, the tax collector shall record them in a
suitable book to be kept for that purpose, and append thereto his
certificate of the date of such recording. Such record shall be the
assessment roll. From the date of such recording all persons shall be
deemed to have notice of the contents of such assessment roll.
Immediately upon such recording, the several assessments contained in
such assessment roll shall become due and payable, and each of such
assessments shall be a lien upon the land against which it is made,
and shall only be discharged by payment of the assessment or by
redemption of the land after sale for delinquency.
18097. The tax collector shall, upon the recording of such diagram
and assessment, give notice by publication for five days in a daily
newspaper, published and circulated in the city, or by two insertions
in a weekly newspaper so published and circulated, that the diagram
and assessment has been recorded in his office and that all sums
assessed therein are due and payable immediately, and that payment of
said sums shall be made to him within 30 days after the date of the
first publication or posting, which date shall be stated in the
notice. The notice shall also contain the statement that all
assessments not paid before the expiration of the said 30 days shall
be delinquent, and thereupon 5 per cent of the amount of each such
assessment shall be added thereto.
18098. When payment of any assessment is made, the tax collector
shall mark opposite such assessment the word "paid," with the date of
the payment thereof, and shall give a receipt therefor. Upon the
expiration of said period of 30 days, all assessments then unpaid
shall become delinquent, and the tax collector shall mark each such
assessment "delinquent," and shall add 5 per cent to the amount
thereof.
18099. The lien shall be subordinate to all fixed special
assessment liens previously imposed upon the same property, but it
shall have priority over all fixed special assessment liens which may
thereafter be created against the property. A supplemental
assessment is a new assessment.
18090. After acquiring jurisdiction to proceed with the
improvement, the city council shall levy the assessment for the
portion or percentage required to pay for the improvement for the
period of time beginning with the date of commencement of the
improvement fixed by the city council and ending, as determined by
and at the discretion of the city council either with the close of
one 12-month period thereafter or with the close of the current or of
the following fiscal year, upon all the respective lots or parcels
of land in the assessment district. Thereafter during the period of
time provided in the resolution of intention, the city council shall,
on or before the beginning of the next succeeding 12-month period or
the following fiscal year, levy in like manner and on the same lots
or parcels of land the assessment for the portion or percentage
required to pay for such improvement for such year, and said board,
commission, or officer of the city authorized therefor shall, on or
before 60 days prior to the commencement of each such period make and
file with the city council a report in writing.
18091. Such report shall contain:
(a) An estimate of the cost and expense of the improvement for the
ensuing 12-month period or the ensuing fiscal year.
(b) A diagram showing the assessment district referred to in the
resolution of intention, also the boundaries and dimensions of the
respective lots or parcels of land within the district as it existed
at the time of the making of the last mentioned diagram, each of
which lots or parcels shall be given a separate number on the
diagram.
(c) A schedule showing the proportionate amount of the assessment
to be charged in proportion to the benefits to be received by each
lot or parcel shown on the diagram required by subdivision (b) of
this section.
18092. Any surplus assessments collected shall be applied by the
city council to reduce the assessment to be levied either for the
next ensuing contract year or for the last contract year under the
proceedings, and for the latter purpose such surplus may be permitted
to accumulate in the assessment fund. Such reductions shall be made
as nearly as possible to the zones or subdivided zones from which
such surplus assessments were collected.
18092.1. If there is any surplus remaining at the close of the last
contract year under any proceedings, such surplus shall be used as
follows:
(a) If new proceedings are started within one year after the close
of the last contract year, such surplus shall be applied toward a
reduction of the first installment of the new assessment. Such part
of the surplus as was collected from each zone or subdivided zone
shall be applied to reduce the installment levied against that zone
or subdivided zone.
(b) If new proceedings are not started within the one-year period
or if one or more zones or subdivided zones are omitted for any
reason from the new proceedings any such surplus or the surplus
attributable to such omitted zones or subdivided zones shall become
and remain a part of the general funds of the city.
18093. If for any reason there is a deficiency in the funds derived
from the assessment for any improvement, including all incidental
expenses thereof, the city council may meet such deficiency by an
appropriation out of the general fund of the city or by ordering a
supplemental assessment in the same manner as nearly as may be as the
first assessment, except that protests may only be made against such
supplemental assessment.
18094. Upon the levying of any assessment, the city clerk shall
transmit the diagram and assessment upon which such levy is based, or
a certified copy of said diagram and assessment to the city tax
collector or to such other city officer or employee as the city
council designates in the resolution levying the assessment or in
case the city has adopted a method for collection of taxes by county
officers then to the county tax collector, and such county tax
collector shall have full power to perform the duties required in
this part of the city tax collector.
18095. The validity of any assessment levied under this part shall
not be contested in any action or proceeding unless such action or
proceeding is commenced within 30 days after the time the assessment
is levied, and any appeal from a final judgment in such an action or
proceeding shall be perfected within 30 days after the entry of such
judgment.
18096. Upon the receipt of the diagram and assessment or a
certified copy thereof, the tax collector shall record them in a
suitable book to be kept for that purpose, and append thereto his
certificate of the date of such recording. Such record shall be the
assessment roll. From the date of such recording all persons shall be
deemed to have notice of the contents of such assessment roll.
Immediately upon such recording, the several assessments contained in
such assessment roll shall become due and payable, and each of such
assessments shall be a lien upon the land against which it is made,
and shall only be discharged by payment of the assessment or by
redemption of the land after sale for delinquency.
18097. The tax collector shall, upon the recording of such diagram
and assessment, give notice by publication for five days in a daily
newspaper, published and circulated in the city, or by two insertions
in a weekly newspaper so published and circulated, that the diagram
and assessment has been recorded in his office and that all sums
assessed therein are due and payable immediately, and that payment of
said sums shall be made to him within 30 days after the date of the
first publication or posting, which date shall be stated in the
notice. The notice shall also contain the statement that all
assessments not paid before the expiration of the said 30 days shall
be delinquent, and thereupon 5 per cent of the amount of each such
assessment shall be added thereto.
18098. When payment of any assessment is made, the tax collector
shall mark opposite such assessment the word "paid," with the date of
the payment thereof, and shall give a receipt therefor. Upon the
expiration of said period of 30 days, all assessments then unpaid
shall become delinquent, and the tax collector shall mark each such
assessment "delinquent," and shall add 5 per cent to the amount
thereof.
18099. The lien shall be subordinate to all fixed special
assessment liens previously imposed upon the same property, but it
shall have priority over all fixed special assessment liens which may
thereafter be created against the property. A supplemental
assessment is a new assessment.
