As used in this chapter, unless the context otherwise requires: (1) “Assessors” means the assessors named by the improvement district commissioners as provided for in this chapter; (2) “Collector” means the improvement district collector named by the commissioners of the district; (3) “Commission” means the five-member board to be appointed as provided for in this […]
Nothing in this chapter shall apply to cities having a commission form of government.
(a) Any city of the first class in this state is created and constituted a special improvement district and shall be a public agency and body politic and corporate under the name of the city with the words “Special Improvement District”, and by that name may sue and be sued, plead and be impleaded, and […]
(a) The affairs of the district shall be managed and controlled and all improvements authorized shall be made by a commission which shall be composed of five (5) landowners who are residents of the district. (b) Within fifteen (15) days after the passage of this chapter, the members of the commission shall be appointed by […]
(a) Immediately upon the organization of the commission, or as soon thereafter as it is convenient, it shall give public notice of the passage of this chapter and of the commission’s organization and the purposes of this chapter, and that the public improvement contemplated in this chapter is conditioned upon its approval by a majority […]
In all counties where there are two (2) levying courts, thereby creating separate districts, each district shall be a county for the purpose of this chapter.
(a) Immediately after ascertaining the cost of the public improvement contemplated by this chapter, the commission shall appoint three (3) assessors. (b) Each of the assessors, before entering upon the discharge of his or her duty, shall take an oath to well and truly assess, to the best of his or her ability, the value […]
(a) As soon as all of the assessments have been equalized and adjusted as aforesaid, the commission, by resolution, shall charge each lot, tract, and parcel of real estate in the district with an assessment equal to the benefit estimated in the assessment list to accrue to the lot, tract, or parcel of land. (b) […]
The assessment of benefits shall be a charge and a lien against all the real property in the district from the date of the resolution and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created and shall continue until the local assessments, with any penalty and cost that may accrue […]
(a) The commission is given the authority to defer the levying of assessments for the first five (5) years after the assessments are made a lien upon the real property of the district if the district has funds with which to meet its interest charges and other debts in the five (5) years from the […]
The improvements undertaken by this chapter shall not exceed ten percent (10%) of the valuation of the real property in the district, subject to improvement district assessment, as ascertained by the county assessment of the property referred to heretofore. However, this limitation of ten percent (10%) of valuation shall not prevent an annual assessment as […]
(a) All railroads, tramroads, right-of-ways, roadbeds, and appurtenances in the district shall be assessed according to the betterments and increase in value in like manner as is herein prescribed for real estate, except that the assessment shall be made per mile. (b) No error in the name and residence of the owners or the description […]
(a) For the purpose of maintaining and keeping the improvements in good state, when authorized in the petition provided for in § 6-71-105, the board of assessors shall each year assess the value of all benefits to be received by each lot, tract, or parcel of land in the district by reason of the maintenance […]
(a) The commission shall appoint a collector and a treasurer for the district. (b) These officers shall execute bonds to the commission in sums equal to two (2) times the amount of money which will probably come into their hands, with good and sufficient security to be approved by the commission, conditioned that they will […]
(a) In order to hasten the completion of the improvement, the commission is authorized to borrow money not exceeding the estimated cost of improvement, including in the cost of the improvement the interest which may accrue upon the bonds which may be issued to raise funds to pay for the improvement, and to issue interest-bearing […]
(a) Within ten (10) days after the completion of the assessment list and apportionment thereof for the first year, the secretary of the commission shall deliver to the collector a warrant authorizing the collector to collect the assessment of that year from the land in the district. (b) The warrant may be in the following […]
(a) The collector shall immediately upon receipt of the assessment list cause to be published in a newspaper of general circulation in the district a notice which shall be in the following form: (b) The notice shall be published for two (2) weeks. “SPECIAL ASSESSMENT The tax books for the collection of the special assessment […]
If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the […]
(a) The commission shall straightway cause a complaint in equity to be filed in the court having jurisdiction of suits for the enforcement of liens upon real property for the condemnation and sale of such delinquent property for the payment of such assessments, penalty, and costs of suit. (b) In the complaint it shall not […]
It shall not be necessary to exhibit with the complaint any copy of any resolutions or other document or paper connected with the assessment and collection for the sums assessed under this chapter.
