How supplemental assessments are handled

Supplemental assessments shall be made and collected and bonds shall be issued in the same manner, as nearly as may be, as in the case of original assessments, and the provisions of this article applicable to original assessments shall apply to supplemental assessments unless the context clearly indicates otherwise; provided, however, that the following provisions of this section shall govern insofar as same conflict with or vary from other provisions of this article: A. The preliminary report and final report as filed and approved, with or without changes or modifications, in the original assessment proceedings shall be deemed a part of the supplemental assessment proceedings, and no hearing upon proposed improvements shall be necessary. B. No resolution proposing to make the improvement or creating the improvement district shall be necessary, and the intention of the council to consider making section 14.50.190 applicable with respect to properties to be supplementally assessed and a provision that a reserve fund shall be established may be set forth in the resolution ordering a supplemental assessment. C. The descriptive title and numerical designation of the improvement district shall be the same as in the original assessment proceedings; and the boundaries of the improvement district, including any zones, therein, and the method of assessment as established by the council by resolution in the original assessment proceedings shall be the same for purposes of the supplemental assessment proceedings. D. In the resolution ordering a supplemental assessment, the council shall refer the matter to the mayor for preparation by the director of public works of a supplemental assessment report. E. For purposes of the supplemental assessment report, the cost to be assessed shall be based on an estimate of the costs remaining to be paid, including repayment of any loans to the improvement account and incidental expenses in connection with the supplemental assessment proceedings, less the moneys, if any, remaining in the improvement account; and the lots or parcels to be assessed shall be as shown on the assessment map or plat as filed and approved, with or without changes or modifications, in the original assessment proceedings, including any amendments thereof pursuant to chapter 14.54 , to which map or plat the supplemental assessment roll shall refer for the numbers to be shown in the roll for each lot or parcel as provided for in subdivision 3a of subsection A of section 14.42.100 ; F. The supplemental assessment report shall include recommendations with respect to the matters set forth in subsection I of section 14.42.010 . G. The resolution fixing the date, time and place of public hearing upon the proposed supplemental assessments shall also refer to and incorporate by reference the matters contained in the supplemental assessment report insofar as same are approved by the council; and if same are not approved by the council, such resolution shall set forth such variations thereof as the council determines are advisable; and the resolution may include a determination that no bonds shall be issued for supplemental assessments which are less than two hundred dollars, or such lesser amount as may be set forth in such resolution, in which event: 1. The provisions of section 14.50.070 shall not be applicable to such assessments; 2. The certificate provided for in section 14.50.080 shall separately state the total amount remaining unpaid on such assessments, if any, in addition to the total amount remaining unpaid on all assessments; and 3. Section 14.50.160 shall apply to default in payment of such assessments within the period specified in section 14.50.060 the same as though such default was a default in payment of an installment. H. At the public hearing upon the proposed supplemental assessments, complaints or objections shall be limited to the matter of the costs to be supplementally assessed and matters relating to payment of supplemental assessments and issuance of bonds. I. Supplemental assessments, not being in lieu of the original assessments but in addition thereto, shall be liens upon the lots or parcels supplementally assessed, respectively, from the date of the publication of the enacted ordinance levying the supplemental assessments. J. Collections from payments of unpaid supplemental assessment installments shall be credited to a separate supplemental bond account for the special improvement district fund referred to in section 14.50.230 . (Ord. 801 § 1 (part), 1974: prior code § 25-6.7)