Sec. 29.46.010. Assessment and proposal.
(a) A municipality may assess against the property of a state or federal governmental unit and private real property to be benefited by an improvement all or a portion of the cost of acquiring, installing, or constructing capital improvements. The state shall pay an assessment levied, except as otherwise provided by law and subject to […]
Sec. 29.46.020. Procedure.
(a) A municipality may prescribe by ordinance the procedures relating to creating special assessment districts, making local improvements, levying and collecting assessments, and financing improvements, including the following: (1) a procedure for filing petitions; (2) a survey and report by the mayor concerning the need for, desirable extent of, and estimated cost of each proposed […]
Sec. 29.46.030. Consideration of improvement proposals for special assessment district.
(a) When an improvement proposal is filed with the municipal clerk and presented to the governing body, the municipality shall find by resolution or ordinance whether (1) the improvement requested is necessary and should be made, and (2) if by petition, the request has sufficient and proper petitioners. The findings under this subsection are conclusive. […]
Sec. 29.46.040. Record owner.
The person in whose name property is listed on the municipal property tax roll as owner is conclusively presumed to be the legal owner of record. If the owner is unknown, the assessment roll may designate “unknown owner”.
Sec. 29.46.050. Objections and revision.
(a) Objections to an improvement plan may be filed during a period of 60 days after publication of notice. The municipality may by resolution or ordinance approve the plan and order the improvement subject to the limitation of (b) of this section. (b) If objections are made in writing during the period set for objections […]
Sec. 29.46.060. Assessment roll.
(a) At any time after approval of an improvement plan, the governing body shall assess the authorized percentage of the cost against property in the district included in the plan in proportion to the benefit received. (b) The special assessment roll shall contain property descriptions, names of record owners, and assessment amounts. (c) The governing […]
Sec. 29.46.070. Hearing and settlement.
After the public hearing, the governing body shall correct errors and inequalities in the roll. If an assessment is increased, a new hearing shall be set and notice published, except that a new hearing and notice is not required if all record owners of property subject to the increased assessment consent in writing to the […]
Sec. 29.46.080. Payment.
(a) The governing body shall fix times of payment, penalties on delinquent payments, and the rate of interest on the unpaid balance of the assessment. Payment may be in one sum or by installments. If payment is to be in one sum, payment may not be required sooner than 60 days after mailing of the […]
Sec. 29.46.100. Reassessment.
(a) The governing body shall, within one year, correct any deficiency in a special assessment found by a court. Notice and hearing must conform to the initial assessment procedures. (b) Payments on the initial assessment are credited to the property upon reassessment. The reassessment becomes a charge upon the property notwithstanding failure to comply with […]
Sec. 29.46.110. Allowable costs.
(a) When a special assessment district is created, there may be included in the assessments (1) all of the cost of acquiring, installing, making, or constructing the local improvement; (2) the costs of all engineering and surveying to be done in connection with creating the district or improvement; (3) the cost of mailing and publishing […]