§ 452.40. Imposition of service charge; levy.

The service charges shall be levied annually prior to November thirtieth upon properties within the district, in an aggregate sum, which, combined with any property tax levied under section 452.60 hereof, will equal the estimated total costs of the city in providing the services referred to in section 452.20 for the next ensuing calendar year; provided, however, that service charges may be levied in the year 1999 for services rendered or to be rendered during the calendar years 1999 and 2000. Prior to imposing the service charges, the department of public works shall approve a list of the several lots and parcels of land which will be subject to the service charges, and the names of the owners of the several parcels as nearly as the department of public works can readily ascertain the same. A public hearing shall be held with respect thereto at which all interested persons may appear and be heard. Notice of the public hearing shall be given in two (2) separate publications of the city's official newspaper one (1) week apart and the public hearing shall not be held less than three (3) days after the later publication. Not less than ten (10) days prior to the hearing, notice shall be mailed to the owner of each parcel of real estate within the district. For the purpose of giving such mailed notice, owners shall be those shown on the records of the county auditor. For properties which are tax exempt or subject to taxation on a gross earnings basis in lieu of property tax and are not listed on the records of the county auditor, the owners shall be ascertained by any practical means, and mailed notice given them.

The notice of public hearing shall include:

(a)

A statement that all interested persons will be given an opportunity to be heard at the hearing regarding the proposed service charge.

(b)

The proposed rate or amount of the proposed service charge to be imposed in the district during the calendar year and the nature and character of special services to be rendered in the district during the calendar year.

(c)

A statement that an owner may appeal an assessment of the service charge to district court including the procedure for appeal.

Within six (6) months of the public hearing, the city may adopt a resolution imposing a service charge within the district not exceeding the amount or rate expressed in the notice issued under this section. Any such resolution shall be certified to the county auditor, together with the assessment roll provided for herein, prior to November thirtieth for the annual certification of special assessment installments, and the service charge shall be payable in a single tax year. The city council may increase or decrease assessments to correct omissions, mistakes or erroneous estimates relating to the total cost of the services or any other particular, using the same procedure as required for holding a public hearing and notification of affected property owners as for the original assessment. (99-Or-055, § 1, 5-21-99; 2013-Or-019, § 1, 2-22-13)