19-27a07.   Cost of project; assessments; notice; hearing; methods ofassessment; protest; payment of assessments in full; issuance of bonds; dedicationof property for public use.(a) After a sewer district has been created and improvementshave been completed, the governing body of the sewer district shall determinethe cost of the improvements and the proposed special assessment to be madeagainst each tract of land within the district and shall prepare a proposedassessment resolution containing an assessment roll. The proposed assessmentroll shall be filed with the county clerk and shall be open for public inspection.The proposed resolution fixing thespecial assessments shall be published once in a newspaperof general circulation within the county at least 10 days prior to the dateof the public hearing thereon. It shallstate the cost of the improvements, the proposed method of assessment, thedate, time and place of the public hearing to consider the proposed specialassessments and that written or oral objections will be considered at thehearing. The proposed assessment shall be mailed by prepaid first class mail at least10 days prior to the hearing to all landowners made liable to pay the specialassessments. The failure of any landowner to receive the proposed assessmentresolution shall not invalidate the proceedings. At the meeting or at anyadjournment thereof, the governing body shall hear all objections to eachproposed special assessment and may amendthe proposed assessment resolution 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 proposed assessmentresolution.The special assessment shall become a lien on the property against whichthe special assessment is made from the effective date of the resolution.

      (b)   The board of county commissioners shall assess the cost of the improvementsagainst the property in accordance with the benefit received. The cost may be assessed:

      (1)   Equally per square foot against all property in the district;

      (2)   against the assessed value of the lots and pieces of property in thedistrict with or without regard to improvements thereon;

      (3)   by a combination of (1) and (2); or

      (4)   in any other reasonable manner which will result in imposing substantiallyequal burdens or shares of cost upon property similarly benefited.

      All public roads, public parks and public cemeteries shall be exempt from assessment.

      (c)   If subsequent to the making of any special assessment against anyparcel or tract of land, the landowner desires to plat or replat the landand dedicate streets and roads, or parts of the land, for public use, theboard of county commissioners may release the land proposed to be dedicatedfrom the lien and effect of the special assessment. The landowner shallin or on the instrument making the dedication consent in appropriate formthat the amount of the unpaid special assessment on the dedicated land shallbecome and remain a lien on the remainder of the owner's land fronting orabutting on the dedicated road or street.

      (d)   After the governing body of the district determines the cost of theimprovements and apportions the cost among the various lots or parcels ofland within the sewer district by the passage of the proposed assessmentresolution, it shall fix a date on or prior to which the special assessmentsmay be paid in full without interest. If the special assessment is paidin full as to any lot or parcel of property, such lot or parcel of propertyshall be relieved from any further liability for the cost of the improvementor for payment of any bonds thereafter issued in payment therefor. No suitto set aside the special assessments provided by this section, or to enjointhe making of the same nor any defense to the validity thereof shall bebrought later than 30 days from the passage of the proposed assessment resolution.

      (e)   After the expiration of the thirty-day period required by subsection(d), the governing body of the district shall determine the total amountof the costs of the improvements remaining unpaid and may issue and sellgeneral obligation bonds of the county. Except as provided by this section,the bonds shall be issued in the manner provided by the general bond law.Each bond shall specify the date of its separate maturity and shall be inthe denomination determined by the governing body. The bonds shall be inaddition to and may exceed the limits of the bonded indebtedness of the county.

      History:   L. 1983, ch. 99, § 8; July 1.