County contributions to improvement costs before assessment

At any time or times prior to levy of the assessment, upon the recommendation of the mayor, the council may provide for a contribution or contributions by county of part of the costs and expenses of the improvement. Such contributions may be made concurrently with the making of the improvement, or at any time before or after creation of the improvement district; it may be provided by ordinance that for a period specified in the ordinance, but not exceeding the terms of bonds to be issued, the county will contribute, from any sources of revenue not otherwise prohibited by law, any specified amount, portion or percentage of such revenues for the purpose of application of such amount, portion or percentage of such revenues as a credit upon the levied assessments. The share of such credit for each levied assessment shall bear the same relation to the total credit as the relation between the amount of each such levied assessment and the total amount of all such levied assessments. Such credit may be accumulated until it is sufficient to warrant distribution thereof to the owners of the properties upon which assessments were levied. For such purposes, as to assessments paid during the thirty-day period provided in section 14.50.060 or any unpaid assessments paid in advance pursuant to section 14.50.130 , the owners shall be deemed to be the persons who made such payments, and their respective shares of such credit shall be distributed to them by cash payment thereof; and as to all other assessments, the owners shall be deemed to be the persons who own the property at the time or times of distribution or distributions of such credit, and their respective shares of such credit shall be distributed to them by payment thereof into the bond account of the special fund referred to in section 14.50.230 with equivalent reduction in the amounts of their next ensuing unpaid assessment installments payable with respect to the properties owned by them, respectively. Such periodic contribution shall not constitute an indebtedness or liability of the county, and shall be made from sources other than ad valorem taxes on real property. (Ord. 801 § 1 (part), 1974: prior code § 25-1.7.1)