Section 102-016 Ord. 16735; Amending Chapter 22 RE: Tax Bills for Sanitary Sewer Projects

amending Chapter 22 of the City Code relating to tax bills for sanitary sewer projects; and fixing the time when this ordinance shall become effective.

(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:

(b) If the special assessment levied against a developed residential lot, tract or parcel of land benefitted by construction of a sanitary sewer exceeds $5,000.00 per residential unit contained on the lot, an initial tax bill shall be issued against the property in the amount of $5,000.00 per residential unit. Tax bills for the balance of the special assessment (deferred tax bills) shall be issued when any of the following events occur:

(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; provided, however, that no tax bill shall exceed $5,000.00 per additional residential unit. Any commercial expansion shall be required to pay the entire balance.

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.

(cd) The deferred tax bill program provided for in this section is a pilot program and the total amount of tax bills deferred under this program shall not exceed $500,000.00.