§ 40-19. Single lot assessments generally.

(a) 

When any expense shall be incurred by the City upon or in respect to any separate or single lot, parcel of land or premises which, by this Code, the Council is authorized to charge and collect as a single lot special assessment against the lot, parcel of land or premises and which is not of that class of special assessments required to be made pro rata upon several lots or parcels of land in a special assessment district, an account of the labor or services for which such expense was incurred, verified by the officer or person performing the labor or services or causing the labor or services to be done, shall be reported to the City Council in a manner it prescribes. The accounting reported to the Council shall include a description of the lot or premises on or in respect to which the expense was incurred, the name of the owner or person chargeable therewith, and the cost of labor or services performed. The preceding sections of this chapter with reference to pro rata special assessments generally and the proceedings necessary to be had before making the improvement shall not apply to single lot assessments contemplated in this section.

(b) 

The City Council, after review of the single lot assessment account, shall determine what amount or part of every such reported expense shall be charged, and the premises upon which the expense shall be levied as a single lot special assessment. As often as the City Council may deem it expedient, it shall require all of the several amounts so reported and determined and the several lots or premises chargeable therewith respectively to be reported by the City Clerk to the City Assessor, who shall spread such amounts against the real property chargeable therewith on the next tax roll for the collection of general City taxes. An owner or party in interest or his or her agent may request a hearing before the City Council to protest the single lot assessment or shall be permitted to file his or her appearance or protest by letter, and his or her personal appearance shall not be required. The hearing date shall be scheduled no later than 45 days from the City Council action on the particular single lot assessment.

Code 1975, § 28-19; Code 1992, § 24-19