Ordinance levying assessments

A. When, after the hearing referred to in section 14.46.090 , the council determines that the assessments shall be made either as proposed or with changes or modifications which do not require a hearing or with changes or modifications which require a hearing and such hearing has been duly held, it shall, in cases involving changes or modifications, refer the matter to the mayor in the resolution making the changes or modifications, for preparation and filing by the director of public works of a final assessment roll reflecting the changes or modifications so determined and ordered in the resolution. Upon the filing of such final assessment roll, in cases in which same is so prepared, or when the council determines that the assessments should be made as first proposed, the council shall by ordinance fix the portions of the cost of the improvement to be assessed against the benefited properties and levy the assessments upon the respective lot or parcels of land in the respective amounts set forth in the preliminary or final assessment roll, as the case may be, which roll shall be incorporated in the ordinance by reference. B. The ordinance shall also: 1. Direct the county clerk to certify upon the face of the roll, and upon the face of the map or plat described in subdivision 1 of subsection A of section 14.42.100 , that by the ordinance the assessments set forth in the roll were levied upon the lots or parcels, respectively, shown on the map or plat; 2. Establish the number of annual installment payments for unpaid assessments, and fix the date on which same shall commence; 3. Order that the liens of the assessments levied therein shall not extend to or cover any portions of the lots or parcels to be acquired as a part of the improvement to pay the cost of which the assessments were levied; 4. Provide with respect to any lots or parcels of land within the improvement district which are exempted by law from assessments, as recognized and provided for in section 14.38.020 , that the amounts otherwise assessable against such lots or parcels, respectively, as set forth in the roll shall be inchoate liens against each of such lots or parcels, respectively, for the same number of years as the number of annual installment payments for unpaid assessments as established in the ordinance, which liens shall secure the obligation as provided for in section 14.38.030 for payments of assessments in the event of and from the date of sale or lease of any such lot or parcel. (Ord. 801 § 1 (part), 1974: prior code § 25-5.7)