§ 40-21. Assessment of operating expenses., Chapter 40. Special Assessments, MUNICIPAL CODE, Code of Ordinances, Port Huron

(a)

The City may assess all or a part of the cost of operating parking improvements and any other public improvement assessment of the operating expenses of which are provided for by law. If such an assessment is made, the proceedings shall be as provided for assessment of the cost of acquiring a public improvement except as otherwise provided in this section. When the Council determines to assess the cost of operating a public improvement, it shall, by resolution, designate the improvement, the operating expenses of which are to be assessed, the district against which the improvements shall be assessed and shall direct the City Manager to prepare a proposed budget for operation of the improvement during the first fiscal year for which operating expenses are to be specially assessed. Upon receipt of the proposed budget, the Council shall direct the Assessor to prepare an assessment roll assessing the cost of operating to the proposed district for that fiscal year. The Assessor shall file the assessment roll with the Council when it has been completed, and the Council shall then call a hearing on the necessity for assessing operating expenses, the boundaries of the proposed district, the budget for the first fiscal year and the proposed assessment roll. Notice of the hearing shall be given in the manner provided in § 40-7. Following the hearing, the Council shall, by resolution, determine whether to proceed with the assessment of the operating expenses, finally designate the district for the assessment and may affirm or modify the proposed assessment roll or return it to the Assessor for revision.

(b)

The assessments made pursuant to this section shall be due and payable at the same time as City taxes unless otherwise ordered by the Council and shall bear the same interest and penalties as City taxes unless otherwise ordered by the Council.

(c)

After the initial establishment of a district for assessing the operating expenses of a public improvement, prior to the commencement of subsequent fiscal years, the City Manager shall prepare a budget for operation of the improvement and present it to the City Council. The Council shall direct the Assessor to prepare an assessment roll and upon receipt of the assessment roll shall conduct a public hearing on the budget and the assessment roll for the then ensuing fiscal year. The hearing shall be conducted in the same manner as the original hearing on assessment of the operating costs, and the assessment roll shall be confirmed and collected in the same manner.