How property assessments become liens and can be changed

All assessments made pursuant to this Chapter shall be a lien until paid against each lot or parcel of land assessed from the date of the first publication of the ordinance declaring the assessment and shall have priority over all other liens except the lien of real property taxes.In the event that a lot previously assessed is subsequently subdivided or subsequently consolidated with any other lot, whether or not the latter is within the improvement district, the Council, upon petition by the owners of such lots as may be subdivided or consolidated, or upon petition by the lessees of such lots as may be subdivided or consolidated who by the express terms of their leases are obligated to pay the kind of assessments covered by this Chapter, may prorate the original assessment among the lots resultant from the subdivision, or consolidate the assessments upon the component lots and assess the consolidated lot therefor, by an appropriate amendment to the assessment ordinance; provided that prior to the introduction of the amendment to the assessment ordinance, the subdivider or consolidators shall deposit with the County legal tender or a certified check in a sufficient amount to be used to cover the cost of making such allocation and to cover the assessment allocable to areas used or to be used for purposes that are public in nature, such as, but not limited to, roadways, parks, school sites, sewage treatment plant sites and reservoir sites, developed in connection with the subdivision or consolidation. The cost of making the reallocation of assessments, when determined by the County Engineer and approved by the Council shall be paid into the general fund of the County. The amount of assessment, allocable to areas used or to be used for purposes that are public in nature and developed in connection with the subdivision or consolidation, as recommended by the County Engineer and approved by the Council, shall be credited to the appropriate fund. The amended assessments shall be a lien upon the subdivided or consolidated lots as of the effective date of the amended ordinance. Such assessment shall be paid in installments equal in number to that remaining under the original assessment and at the same rates of assessments and interest.No delay, mistake, error, defect or irregularity in any act or proceeding authorized by this Chapter shall prejudice or invalidate any assessment; but the same may be remedied by subsequent or amended acts or proceedings and, when so remedied, the same shall take effect as of the date of the original act or proceeding. If in any court of competent jurisdiction any assessment made under this Chapter is set aside for irregularity in the proceedings, the Council may, upon notice as required in making an original assessment, make a new assessment in accordance with the provisions of this Chapter.Upon completion of the improvement or improvements and the payment of the cost thereof, the County Engineer shall certify to the Council the actual cost of such improvement or improvements together with the amount of the assessments therefor. If the aggregate of the assessments for an improvement or improvements made pursuant to either Section 24-3.2 or Section 24-3.3 exceeds the actual cost of the improvement or improvements by more than five thousand dollars ($5,000.00), the Council by amendment of the assessment ordinance may direct the Director of Finance to ratably refund or credit the amount in excess of five thousand dollars ($5,000.00), provided that no refund or credit shall be made if the cost of effecting such refund or credit exceeds the amount of refund or credit available. If the assessment has been paid in full, then the refund of such excess shall be made to the owners of the property at the time of the refund. If the assessment is still outstanding, then the refund shall be applied to reduce the unpaid principal of the assessment outstanding. If any amount of such excess cannot be applied as refund, then such excess shall be credited to the improvement district revolving fund of the County. In any case, any amount of excess up to five thousand dollars ($5,000.00) or less shall be retained by the Director of Finance to defray the cost of effecting any refund or credit and all other costs of administering the improvement district from which such amount is generated; provided, that any amount in excess of five thousand dollars ($5,000.00) shall be ratably distributed subject, however, to the limitation relative to the cost of distribution as stated hereinbefore.