14-701b. Same; benefit district; assessment of benefits; appraisers; oath; duties; hearing of complaints; notice; limitation of actions.
14-701b
14-701b. Same; benefit district; assessment of benefits; appraisers;
oath; duties; hearing of complaints; notice; limitation of actions.
If the governing body shall determine that the cost of the improvements
provided in K.S.A. 12-694 or any part thereof ought to be paid by the levy
of special assessments upon the property within a district benefited, then
it shall by ordinance so declare and establish a benefit district defining
the boundaries thereof, and the governing body shall determine and assess
to each lot or parcel of ground in the benefit district, according to the
benefits derived, liable for such special assessment, the amount to be paid
thereon, and the governing body shall forthwith appoint three disinterested
householders, residents of the city, as assessors, who shall qualify by
taking and subscribing an oath to faithfully, honestly and impartially
discharge their duties as such assessors, and it shall thereupon become
their duty within five (5) days, upon actual view and inspection, to assess
all the lands, without regard to buildings and improvements, within the
district which will in their opinon to any extent be protected from
overflow or be benefited by the proposed work, having reference to the
value of such lands without such work and the value thereof as benefited by
such work, and determine the proportion of the estimated cost of such work
with which each lot, piece or parcel of land so benefited ought justly to
be charged, and make report forthwith to the governing body containing an
accurate description of each lot or parcel of land deemed to be benefited,
and the name of the owner, if known; the actual value of each lot or parcel
of land without the proposed improvement, and what part or amount of the
total estimated cost should be assessed and charged against it on account
of benefits if such improvement be made.
The governing body at its first meeting, regular or special, after
report of appraisers is filed with the city clerk, shall appoint a time for
holding a special session to hear any complaint that may be made as to the
valuation of any lot or piece of land assessed as aforesaid, a notice of
such special session shall be given by the mayor in the official city
paper; and said governing body at said special session may alter the
valuation of any lot or piece of land, if in their opinion the same has
been assessed too high or too low. The governing body shall immediately
thereafter enact and publish an ordinance which shall hold good for all the
installments, fixing said assessment hereinbefore provided for as to each
lot or parcel of ground. The city clerk of such city shall mail a written
notice to the owner of each lot or parcel of ground stating the amount
levied against the same. The amounts levied against each lot or parcel of
ground to pay for the bonds falling due in each year, and the interest due,
shall be levied and collected the same as other taxes. No suit to set aside
the said assessments shall be brought after the expiration of thirty days
from the publication of the ordinance fixing said assessments.
Where payment is to be made by the levy of special assessment, the
governing body may, in its discretion, instead of levying the entire
special assessment therefor at one time, provide for the payment of the
same by installments and issue improvement bonds therefor as provided by
law, without submitting the question to the inhabitants within said benefit
district or calling an election therefor, but no bonds shall be issued
under the provisions of this act until the expiration of thirty days after
the amount due from the lots, pieces and parcels of land liable for special
assessments has been ascertained. The owner of any piece or parcel of
property within said benefit district liable to any assessment may, at any
time within thirty days after the amount due from such parcel of land is
ascertained and before the bonds hereinbefore provided for are issued, pay
the amount assessed thereon to the city treasurer, and said property so
paid on shall not thereafter be liable for any further assessment for the
cost of said work nor for the payment of the bonds issued therefor.
History: L. 1927, ch. 139, § 3; March 10.