§ 11-39-110. Apportionment of cost - Funding sources - Limitation of assessment - Assessment roll - Hearings on assessments.

A.  Following a hearing held pursuant to Section 39-108 of this title, the governing body shall determine the maximum portion of the total estimated cost of the improvement that shall be assessed against benefited tracts or parcels of land or, if a contract for construction or acquisition of improvements has already been awarded, the portion of the total actual cost of the improvement to be assessed against such tracts or parcels.  The maximum annual assessment may include the estimated costs of the administration and collection of assessments and the administration of associated bonds or other related funds.  The governing body may use funds from any source, public or private, to pay for all or a portion of the assessment or the cost of the improvement.  The assessment, including the cost of the improvement at an intersection, shall not exceed the estimated benefit to the tract or parcel of land assessed.  Provided, however, the cost per front foot to be assessed against the benefiting property for paving a street, for paving alone, shall not exceed the cost per front foot assessed for paving a street that does not exceed thirty-six (36) feet in width.

B.  With the assistance of the engineer, the governing body shall prepare and cause to be filed in the office of the city clerk an assessment roll containing, among other things:

1.  The name and address of the last-known owner of each tract or parcel of land to be assessed, or if the name of the owner is unknown, state "unknown".  The name and address of the owner of each tract of land shall be obtained from the records of the county treasurer;

2.  A description of the tract or parcel of land to be assessed; and

3.  The amount of the assessment against each tract or parcel of land.

C.  After the filing of the assessment roll, the governing body shall, by resolution, set a time and place for the assessment hearing when an owner may object to the amount of the assessment.

D.  Not more than thirty (30) days nor less than ten (10) days before the day of the hearing, the city clerk, the city clerk’s deputy or the engineer shall mail the notice of the hearing on the assessment roll to the owner of the tract or parcel of land being assessed the cost of the improvement.  Proof of the mailing is to be made by affidavit of the city clerk, the city clerk’s deputy or the engineer, which shall be filed in the office of the city clerk.  Failure of the owner to receive any notice shall not invalidate any of the proceedings authorized in the Improvement District Act.  Notice of the hearing shall also be published.  The last publication shall be at least seven (7) days prior to the day of the hearing.  Such service by publication shall be verified by an affidavit of the publisher which is to be filed in the office of the city clerk.

E.  Any property which shall be owned by the city, town or county, or any board of education or school district, shall be treated and considered the same as the property of other owners, and such city, town, county, school district or board of education within such district to be assessed may pay the total assessment against its property without interest within thirty (30) days from the date of the publication of the ordinance levying the assessment, or, in the event the same is not paid in full without interest within said thirty-day period, such city, town, county, school district or board of education shall annually provide by the levy of taxes a sufficient sum to pay the maturing installments of assessments and interest thereon.

Laws 1978, c. 233, § 10, emerg. eff. April 25, 1978; Laws 2007, c. 362, § 8, eff. Nov. 1, 2007.