12-631y.   Delay of assessment of cost by sewer districts; procedure;payment of interest during delay period; notice; hearing.(a) The governing body of any sewer district may provide, by resolution,for the delay of the assessment of the actual cost incurred in the construction of improvements except for the cost of interest on temporary notes issuedtherefor. The delay may not exceed a period of 10 years. The resolutionshall state the period for which the delay is granted and a certified copyof the resolution shall be filed with the register of deeds. No fee shallbe charged for the filing and the register shall record and index the resolution.

      (b)   During the period of delay, the governing body annually shall levya special assessment against the tangible taxable property within the districtin an amount sufficient to pay the cost of the interest on the temporarynotes. The cost of the interest may be assessed equally per square footagainst all tracts of land within the district or against the assessed valueof the property with or without regard to the buildings or improvementsthereon or in any other reasonable manner.

      After the governing body determines the cost of the interest and the assessmentto be made against each tract of land within the district, it shall preparean assessment roll. The proposed assessment roll shall be filed with thecounty clerk and be open for public inspection. The governing body shallpublish a notice that it will meet to consider the proposedassessments. The notice shall be published once each week for two consecutiveweeks in the official county newspaper. The second notice shall be publishedat least 10 days prior to the meeting and shall state the date, time andplace of the meeting, the cost of the interest, the proposed method of assessmentand that written or oral objections will be considered at the hearing. Acopy of the notice also shall be mailed by prepaid first-class mail at least10 days prior to the hearing to all landowners made liable to pay the assessments.The failure of any landowner to receive the noticeshall not invalidate the proceedings. At the meeting or at any adjournmentthereof, the governing body shall hear all objections to each proposed assessmentand may amend the proposed assessments as to any tract of land. The governingbody shall levy the special assessments against the property described inthe assessment roll by the adoption and publication of the appropriate resolution.The assessment shall become a lien on the property against which the assessmentis made from the effective date of the resolution. Each year thereafter,the governing body shall determine and apportion the cost of the intereston the basis it determines and shall levy a special assessment therefor.Notice of the assessment shall be published once each week for two consecutiveweeks in the official county newspaper.

      (c)   At the expiration of the period of delay, the governing body of thedistrict shall determine the total amount of the cost of construction ofthe improvement remaining unpaid and shall assess the cost against the tangibletaxable property in the district. The cost may be assessed equally per squarefoot against all tracts of land within the district or against the assessedvalue of the property with or without regard to the buildings or improvementsthereon or in any other reasonable manner which will result in imposingsubstantially equal burdens or shares of cost upon propertysimilarly benefited. The governing bodyshall not be required to assess the cost on the same basis used to assessthe cost of interest under subsection (b).

      After the governing body determines the amount of the cost of the improvementremaining unpaid and the assessment to be made against each tract of landwithin the district, it shall prepare an assessment roll. The proposed assessmentroll shall be filed with the county clerk and be open for public inspection.The governing body shall call and hold a meeting to consider the proposedassessments. Notice of the meeting shall be given in the same manner providedin subsection (b). At the meeting or at any adjournment thereof, the governingbody shall hear all objections to each assessment and may amend the proposedassessments as to any tract of land. The governing body shall levy the specialassessments against the property described in the assessment roll by theadoption and publication of the appropriate resolution. The special assessmentshall becomea lien on the property against which the assessment is made from the effectivedate of the resolution. The resolution shall be published once each weekfor two consecutive weeks in the official county newspaper and shall includea notice stating that at any time within 30 days after the final publicationof the resolution, the assessments may be paid in full without interest.A copy of the resolution and the notice also shall be mailed by prepaidfirst-class mail to all landowners made liable to pay the assessments atleast 10 days prior to the date when the assessments may last be paid infull without interest. The failure of any landowner to receive the noticeshall not invalidate the apportionment of the cost. If the assessment ispaid in full within the period as to any tract of land, the tract shallbe relieved from any further liability for special assessments therefor.If within the period an error in the making of the apportionment is discoveredby the governing body, the tract shall be relieved from further liabilityfor the special assessments to the extent of payment made. The governingbody shall correct the error and in its discretion may reapportion the costfollowing the same procedure for apportionment as in the first instance.

      After the date on which no more assessments may be paid, the governingbody may issue general obligation bonds for the unpaid amount of the assessments.The bonds shall be authorized, issued, registered and sold in the mannerprovided by the general bond law and shall bear interest at a rate not toexceed the maximum rate prescribed by K.S.A. 10-1009.

      (d)   No suit to set aside the assessments or otherwise question the validityof the proceedings under this section shall be brought after the expirationof 30 days from the publication of the resolution fixing the assessments.

      History:   L. 1983, ch. 89, § 1; April 14.