Part 9 — SINGLE AD VALOREM ASSESSMENT PROCEDURE

If in any proceeding had and taken pursuant to Parts 2 or 3 of this chapter the city council finds that any improvement or acquisition to be done thereunder will benefit all of the taxable lands within the whole city, or any particular district therein, the city council is hereby empowered to so declare in its resolution of intention, and to order that the costs and expenses thereof shall be assessed by a single tax levy upon all of the taxable lands within the whole city, or within said district. Where said costs and expenses are to be assessed upon the whole of the city, it shall be unnecessary to describe the boundaries of the city with more detail. Where said costs and expenses are to be assessed upon the lands within a district in the city, then the boundaries thereof shall be described in said resolution of intention and established as provided in Parts 2 or 3 of this chapter, depending upon the nature of said proceedings. In either case it shall be unnecessary to furnish a diagram of the property within said district.

(Prior code § 2600.79.)

If said proceedings are had pursuant to Part 2 of this chapter, then as soon as may be done in good faith after the completion of the work, proceedings shall be had as provided in Section 14.16.1020 of this chapter, and particularly Sections 22, 23 and 24 of the act therein referred to, excepting that said notice shall provide that the said cost is to be assessed by a single tax levy upon the taxable lands within the city or in said district rather than that bonds are to be issued therein, and that objections of persons interested

shall be with reference thereto rather than concerning the issuance of said bonds, and that the order of said council shall provide that the cost thereof shall be assessed by a single tax levy upon all of the taxable lands within said city, or within said district.

(Prior code § 2600.80.)

If said proceedings are had and taken pursuant to Part 3 of this chapter, then upon the entry of the interlocutory judgment, proceedings shall be had and taken pursuant to Section 14.16.1030 of this chapter, and particularly Sections 36 and 37 of the act therein referred to, excepting that said notice shall provide that the said cost is to be assessed by a single tax levy upon all of the taxable lands within the city or in said district rather than that bonds are to be issued therein, and that objections of persons interested shall be with reference thereto rather than concerning the issuance of said bonds, and that the order of said council shall provide that the cost thereof shall be assessed by a single tax levy upon all of the taxable lands within said city, or within said district.

(Prior code § 2600.81.)

In the case of either an improvement or an acquisition, the costs and expenses thereof shall be advanced from the general fund or any fund available therefor, and paid to the contractor for said improvement, or to the property owners, or into court for them, as compensation and damages for the lands taken and damaged. The city clerk shall forward a certified copy of such order to the county auditor who shall extend the same upon the next tax roll upon which general municipal taxes are collected for the city, or in said district, which amounts shall be assessed against real property and collected at the same time and in the same manner as general municipal taxes are collected, and be subject to the same penalties and interest and to the same procedure upon foreclosure and sale in case of delinquency as provided for general municipal taxes, all of which laws for the levy, enforcement and collection of which are hereby made applicable to such special assessment taxes. When collected, said funds shall be used for the reimbursement of the fund of said city from which said costs and expenses were originally advanced.

(Prior code § 2600.82.)

If in any proceeding had and taken pursuant to Parts 2 or 3 of this chapter the city council finds that a portion of any improvement or acquisition, or a portion of the costs and expenses thereof to be done thereunder, will benefit all of the taxable lands within the whole of said city, it may so declare in its resolution of intention and order that the costs and expenses of said portion of said improvement or acquisition or the portion of said costs and expenses thereof shall be assessed by a single tax levy upon all of the taxable lands within the whole of said city. In such event, such portion shall be stated therein.

(Prior code § 2600.83.)

In the cases provided in the preceding section, it shall be provided in the assessment for the costs and expenses of said acquisition or improvement that said portion of said costs and expenses are to be assessed by a single tax levy upon all of the taxable lands within the city; and upon the confirmation of said assessment, the city clerk shall prepare and forward to the county auditor a certificate to the effect that said portion of said costs have been so levied pursuant to said proceedings, in which event proceedings shall be had thereon as provided in Section 14.16.1230 of this part.

(Prior code § 2600.84.)