assessment is to be made according to benefits, they shall by apt description designate the district including the lands to be so assessed; or in case there is no district so set apart they shall describe definitely the location of the improvement and state that the assessment is to be made upon all the lands, benefited thereby proportionately to the benefits received; but in case the assessment is to be upon the property upon a frontage basis, it shall be sufficient for said ordinance to so state and to define the location of the improvements to be made. It shall not be necessary in any case to describe minutely in the ordinance each particular lot to be assessed, but simply to so designate the property, district or the location that the various parts to be assessed can be ascertained and described by the city assessor. public im SEC. 57. Estimates First to Be Had. Before ordering any Estimates for public improvement or repairs as provided in the last pre- provements ceding section, any part of the expense of which is to be defrayed by special assessment, the board shall cause estimates of the expense thereof to be made, and also plats and diagrams, when practicable, of the work and of the locality to be improved, and shall file such plats and diagrams with the city clerk for public examination; and they shall give notice thereof and of the proposed improvement, or work, of the location of the improvement, and of the district to be assessed, by publication for at least two weeks in some newspaper published in said city, by posting notices of the same, in at least three public places in each ward, and also by posting a notice in or near the post office of the city, and posting notices in three public places near the site of said proposed work. Said notices shall state the time when the board will meet and consider any suggestions and objections that may be made by parties in interest to the proposed improvements. Unless the owners of more than one-half of the frontage to be assessed shall file written objections thereto, such improvement or work shall be ordered. assessments SEC. 58. Special Assessments. In all cases where the board Special of health or other officials of the city, or the board of commissioners are authorized to do, or cause to be done, certain things, the whole or any part of the cost of which may be properly defrayed by a special assessment, and where special provisions for making the levy are not herein made, the board may cause sworn statements of the cost and location thereof to be made as provided in section 61 hereof, and may refer the same to the assessor and have the same assessed against such property. over 20 per to be paid by SEC. 59. Any Cost Over Twenty Per Cent of the Value of Any cost Property Paid by the City. The cost and expense of any cent of value improvement which may be defrayed by special assessments of property shall include the cost of surveys, plans, assessments, and cost city of construction. In no case shall the amount of any special assessment upon any lot or premises for any one improvement Contract must be advertised Pro rata assessments Assessment roll exceed twenty per cent of the value of such lot or premises as shown upon the latest tax list or assessment roll for state and county taxation. Any cost exceeding twenty per cent, which would otherwise be chargeable upon said lot or premises, shall be paid from the general funds of the city. The board shall provide that the fees and compensation properly charged in the work of making any special assessment shall be included as a part of such assessment. SEC. 60. Must Be Advertised. No contract for doing the work or making the improvement contemplated herein shall be made or awarded, nor shall the board incur any expense or liability in relation thereto, except for plats, diagrams, estimates and notices, until after the notice and hearing provided for herein shall have been given and had. But nothing herein contained shall be construed as preventing the board from advertising for proposals for doing the work whenever they see fit, provided the contract shall not be made or awarded before the time herein stated. SEC. 61. Pro Rata Assessments. When a special assessment is to be made pro rata upon the lots or premises in any special assessment district, according to frontage or benefits, the board shall, by ordinance, direct such special assessment to be made by the assessor, and shall state therein the amount to be assessed, and whether according to frontage or benefits, and describe or designate the lots and premises or the locality constituting the district to be assessed; in fixing the amount or sum of money that may be required to pay the costs of any improvement, the board need not necessarily be governed by the estimates of the costs of such improvement provided for herein, but the board may fix such other sum, within the limits prescribed, as they may deem necessary to cover the cost of such improvement. SEC. 62. Assessment Roll. Upon the passage of such ordinance the assessor shall prepare an assessment roll, entering and describing therein all lots, premises and portions of land to be assessed, with the names of the persons, if known, chargeable with the assessments thereon, and shall levy thereon the amount to be assessed in the manner directed by the board and the provisions of this act applicable to the assessment; provided, in all cases where the ownership thereof is unknown to the assessor, he shall in lieu of the name of the owner, insert the word "unknown"; provided, also, if by mistake or otherwise any person shall be improperly designated as the owner of any lot or premises, or if the same shall be assessed without the name of the owner, or in the name of a person other than the owner, such assessment shall not for that reason be vitiated, but shall, in all respects, be as valid upon and against such lot, parcel of land or premises as though assessed in the name of the owner thereof, and when the assessment roll shall have been approved, such assessment shall become a lien on such lot, parcel of land or premises, and collected as provided by law. assessment SEC. 63. Frontage Assessment. If the assessment be made Frontage upon the basis of frontage, the assessor shall assess each lot or parcel of land with such relative portion of the whole amount to be levied as the length of front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed; unless on account of the shape or size of any lot or lots an assessment for a different number of feet would be more equitable; and the frontage of all lots to be assessed shall be deemed to be the aggregate number of feet as determined upon for assessment by the assessor. benefit When According to Benefit. If the assessment is directed to When be according to benefits, the assessor shall assess upon each lot according to such relative portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot. from the improvement. SEC. 64. Assessor's Certificate. When the assessor shall have Assessor's completed the assessment he shall report the same to the board. certificate Such report shall be signed by him and made in the form of a certificate endorsed on the assessment roll as follows: (Form) To the Board of Commissioners of the City of Las Vegas: I Form of hereby certify and report that the foregoing is the assessment roll, and assessment made by me pursuant to an ordinance of the board of said city, adopted (give date), for the purpose of paying that part of the cost which the board decided should be paid and borne by special assessment for paving street to street from special SEC. 65. Certain Special Assessments. When any expense Certain shall be incurred by the city upon or in respect to any single lot, assessments parcel of land or premises which, by the provisions of this act, the board is authorized to charge and collect as a special assessment against the same, and not being in that class of special assessments required to be made pro rata upon several lots or parcels of land, an account of the labor or services for which such expense was incurred, verified by the officer or person performing the services, or causing the same to be done, with a description of the lot or premises upon or in respect to which the expense was incurred, and the name of the owner or person, if known, chargeable therewith, shall be reported to the Board to determine published board. And the provisions of the previous sections hereof, with reference to special assessments generally and the proceedings necessary to be had before making the improvement, shall not apply to the assessments to cover the expense incurred, in respect to the class of improvements contemplated in this section. SEC. 66. Board to Determine. The board shall determine what amount or part of every expense shall be charged as a special assessment and the premises upon which the same shall be levied; and as often as the board shall deem it expedient they 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 assessor for assessment. SEC. 67. Notice of Assessment To Be Published. Upon receiv Notice to be ing the report mentioned in the preceding section the assessor shall make a special assessment roll and levy a special assessment therein upon each lot or parcel of land so reported to him, the whole amount or amounts of all charges so directed as aforesaid to be levied upon each of such lots or premises, respectively, and when completed he shall report the assessment roll to the board. When any special assessment shall be reported by the assessor to the board, as in this section directed, the same shall be filed in the office of the city clerk and numbered. Before adopting the assessment the board shall cause notice to be published for at least two weeks in some newspaper published in the city, after the filing of the same with the city clerk, and appointing a time when the board and assessor will meet to review the assessments. Objection, how made Form of notice Objecting to Assessment, How Made. Any person objecting to the assessment may file his objection thereto with the city clerk. The notice provided for in this section may be addressed to the persons whose names appear upon the assessment roll and to all others interested therein, and may be in the following form: Notice of Special Assessment (Form of notice.) To (Insert the names of the persons against whom the assessment appears) and to all persons interested, take notice: That the roll of special assessment heretofore made by the assessor for the purpose of defraying that part of the costs which the board decided should be paid and borne by special assessment for the (e. g. paving street to street in the city of Las Vegas) or (constructing a sewer street between street and on street) or (as the case may be) is now on file at my office for public inspection. Notice is hereby given that the board and the assessor of the city of Las Vegas will meet in the the date fixed upon) to review said assessment, at which time room in this city on (insert and place opportunity will be given all persons interested to be heard. Date City Clerk. how SEC. 68. Assessment Corrected, How. At the time appointed Assessment, for the purpose aforesaid the board and assessor shall meet corrected and then or at some adjourned meeting review the assessments, and shall hear any objection to said assessments which may be made by any person deeming himself aggrieved thereby, and shall decide upon the same; and the board may correct the same as to any assessment or description of the premises appearing therein, and may confirm it as reported or as corrected, or they may refer the assessment back to the assessor for revision, or annul it and direct a new assessment, in which case the assessment shall be made anew. When a special assessment shall be confirmed the city clerk shall make an endorsement upon the roll showing the date of confirmation, which shall be in the following words: Special assessment roll for the. what the assessment is for) the Dated day of (describing fully approved by the board (month), 19. City Clerk. assessment SEC. 69. Assessment Roll. When any special assessment roll Special is approved by the board it shall be final and conclusive. Said roll roll when so endorsed by the city clerk shall by prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and of the validity of said assessment and assessment roll. property SEC. 70. Special Assessments a Lien on Property. All special When lien on assessments shall from the date of the approval thereof constitute a lien upon the respective lots or parcels of land assessed. Upon the approval of any assessment, the amount thereof may be divided into not more than four installments to be collected quarter-yearly, or one of such installments may be collected each year, at such time as the board may determine, with annual interest at a rate not exceeding seven per cent. SEC. 71. Special Assessments Due on Approval. All special Due on assessments, except such installments thereof as the board shall approval make payable at a future time, as provided in the preceding section, shall be due and payable on approval. on divided tioned On Divided Property, How Apportioned. Should Assessments any lots or lands be divided after a special assessment thereon property, shall have been approved and divided into installments and how apporbefore the collection of the installments, the board may require the assessor to apportion the uncollected amounts upon the several parts of land so divided. The report of such apportionment when approved shall be conclusive on all the parties, and all assessments thereafter made upon such lots or lands shall be according to such subdivision. |