Chapter 22 PUBLIC WORKS AND IMPROVEMENTS*


Section 22-97.1 Deferred tax bills for sanitary sewer projects.

    (a) If the special assessment levied against an undeveloped lot, tract or parcel of land benefitted by construction of a sanitary sewer exceeds $5,000.00 or $0.30 per square foot, an initial tax bill shall be issued against the property in the amount of $5,000.00 or $0.30 per square foot, whichever is less.  A tax bill for the balance of the special assessment (a “deferred tax bill”) shall be issued when any of the following events occur:

    (1)    The lot, tract or parcel of land is split or subdivided;

    (2)  The lot, tract or parcel of land is rezoned, unless rezoning is initiated by the city council; and

    (3)  The size or number of water meters serving the lot, tract or parcel of land is increased, unless such increase is solely for the purpose of fire protection or landscape irrigation.

Deferred tax bills shall be subject to the same rules relating to interest and installment payments as other tax bills for public improvements.

    (b)     If the special assessment levied against a one-family developed lot or a two-family developed lot benefitted by construction of a sanitary sewer exceeds $5,000.00 for a one-family developed lot or $10,000 for a two-family developed lot , an initial tax bill shall be issued against the property in the amount of $5,000.00 for a one-family developed lot or $10,000 for a two-family developed lot . For purposes of this section, a “one-family developed lot” means a lot, tract or parcel of land in zoning district R-1 or R-2 that contains a one-family dwelling; a “two-family developed lot” means a lot, tract or parcel of land in zoning district R-2 that contains a two-family dwelling.   Tax bills for the balance of the special assessment (deferred tax bills) shall be issued when any of the following events occur:

    (1)    The lot, tract or parcel of land is split or subdivided;

    (2)    The lot, tract or parcel of land is rezoned, unless rezoning is initiated by the city council; and

    (3)    The size or number of water meters serving the lot, tract or parcel of land is increased, unless such increase is solely for the purpose of fire protection or landscape irrigation.

Deferred tax bills shall be subject to the same rules relating to interest and installment payments as other tax bills for public improvements.

     (c)     When an ordinance is passed levying special assessments which involve  deferred tax bills, the director of finance shall file in the office of the recorder of deeds a notice of deferred tax bill.  The notice shall contain a legal description of each lot, tract or parcel of land for which a deferred tax  bill shall be issued, the amount of each deferred tax bill and the events which would cause a deferred tax bill to be issued.  The notice shall also state that the records of the finance department should be searched to determine whether tax bills have been issued and whether assessments have been paid.

    (d)     The total amount of tax bills deferred under this program shall not exceed two million dollars ($2,000,000.00) .

(Ord. No. 15667, §  1, 7-20-98; Ord. No. 16735, § 1, 1-2-01; Ord. No. 17677, § 1, 5-5-03; Ord. No. 20146, § 1, 12-15-08; Ord. No. 20681, § 1, 7-19-10)


(Ord. 20681, Amended, 07/19/2010, Prior Text; Ord. 20146, Amended, 12/15/2008, Prior Text; Ord. 17677, Amended, 05/05/2003, Prior Text; Ord. 16735, Amended, 01/02/2001, Prior Text; Ord. 15667, Amended, 07/20/1998, Prior Text)