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<br />
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<br />
<br />, on the records for such purpose.
<br />ch meeting, the general nature of
<br />:he total amount of the proposed I
<br />e nie with the clerk, and that writ. 'l);,
<br />~r \vill be considered. The notice ,:'~ii!.; "
<br />mount of any assessment adoptedJi,'
<br />" signed by the affected property'~'"
<br />5sessment hearing or presented to':~~!-
<br />so state that an o:^,ner m.ay apPeal"'~'
<br />429.081 by servmg notice ofthe"~,,
<br />within 30 days after the adoPtiop:U,i"
<br />'1ct court within ten days after set,;".
<br />'orm property owners of the provi: '
<br />mce of any deferment procedure
<br />addition, the notice mailed to .
<br />:ormation: _,
<br />. ..\
<br />that particular lot, piece, or pa
<br />:.Ie
<br />essment may be taken at the ~F:
<br />
<br />;,
<br />e ent=-~ assessment and the pe
<br />:l
<br />'i<
<br />Ie;l! Jl"S been authorized by 0' .
<br />
<br />c made without the assessmen~ '.
<br />
<br />,
<br />) ~ssment is not prepaid withi~'
<br />
<br />or at any adjournment theft\O
<br />, proposed assessment, whetb,
<br />l the proposed assessment as, t,o
<br />::ecial assessment against th~
<br />rnment of the hearing shall J!c:
<br />show the time and place wh~
<br />
<br />e <J.illount of a proposed as "
<br />19 upon further notice to ~he i
<br />":"led hearing the council~,
<br />00\ on behalfoftheobj~
<br />./ testimony from approp "
<br />:J. ~';sessment. The councilO!
<br />,,:journed hearing and WfI
<br />mount of the assessment,
<br />(, the adopted assessme1'\
<br />)Lssment adopted un~er - 0
<br />,""rty owner is filed Wtth tho
<br />:;d to the presiding ofticer8~
<br />cd at the assessment h 011
<br />:d, unl-ss the failure to ..,
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<br />LOCAL IMPROVEMENTS, SPECIAL ASSESSMENTS 429.06t
<br />
<br />The assessment, with accruing interest, shall be a lien upon all private and public
<br />property included therein, from the date ofthe resolution adopting the assessment, con.
<br />current with general taxes; but the lien sball not be enforceable against public property
<br />as long as it is publicly owned, and during such period the assessment shall be recover.
<br />able from the owner of such property only in the manner and to the extent provided
<br />in section 435.19. Unless otherwise provided in the resolution, all assessments shall be
<br />payab~ in eQUal.-1!p.nual installments extendine oyer such period~ not exceedmg 1U.
<br />years. as th~ resolution.dtle.rp:lme..s......D.a,)':lhlp. on tnp hR:t ),fnnn!JlY ;n hT'lll~''Y;n p.:lch
<br />year, but the number of installments_need not be uniform for all asse=en~~ip.cl!!.d,eQ
<br />iila single-assessment roll if a uriiTorm criterion lOrdeiermining the number of install.
<br />ments is provided by the resolution. Assessments on property located in a targeted
<br />neighborhood as defined in Laws 1987, chapter 386, article 6, section 4, may be payable
<br />in variable annual installments if the resolution provides for a variable payment. The
<br />first installment of each assessment shall be included in the first tax rolls completed
<br />after its adoption and shall be payable in the same year as the taxes contained therein;
<br />except that the payment of the first installment of any assessment levied upon unim-
<br />proved property may be deferred until a designated future year, or until the platting
<br />of the property or the construction of improvements thereon, upon such terms and con.
<br />ditions and based upon such standards and criteria as may be provided by resolution
<br />of the council. If special assessments against the property have been deferred pursuant
<br />" to this subdivision, the governmental unit shall file with the county recorder in the
<br />county in which the property is located a certificate containing the legal description of
<br />the affected property and of the amount deferred. In any event, every assessment the
<br />payment of which is so deferred, when it becomes payable, shall be divided into anum.
<br />berofinstallments such that the last installment thereof will be payable not more than
<br />30 years after the levy of the assessment. All assessments shall bear interest at such ratj;,
<br />,as the resolution determines. To the first installment of each assessment shiilfbeadded
<br />":interest on the entire assessment from a date specified in the resolution levying the
<br />':~sment, not earlier than the date of the resolution, until December 31 of the year
<br />which the first installment is payable, and to each subsequent installment shall be
<br />, ed interest for one year on all unpaid installments; or alternatively, any assessment
<br />y be made payable in equal annual installments including principal and interest,
<br />. in the amount annually required to pay the principal over such period with interest
<br />, lU.ch rate as the resolution determines, not exceeding the maximum period and rate
<br />". lied above. In the latter event no prepayment shall be accepted under subdivision
<br />thout payment of all installments due to and including December 31 of the year
<br />;:prepayment, together with the original principal amount reduced only by the
<br />ts of principal included in such installments, computed on an annual amortiza-
<br />~sis. When payment of an assessment is deferred, as authorized in this subdivi~
<br />~terest thereon for the period of deferment may be made payable annually at the
<br />,times as the principal installments of the assessment would have been payable if
<br />'" erred; or interest for this period may be added to the principal amount of the
<br />',. ent when it becomes payable; or, if so provided in the resolution levying the
<br />ent, interest thereon to December 31 of the year before the first installment is
<br />,may be forgiven.
<br />
<br />. . 3. Transmitted to auditor, prepaymeut. After the adoption of the assessment,
<br />~~all transmit a certified duplicate ofthe assessment roll with each installment,
<br />,~nterest, set forth separately to the county auditor of the county to be
<br />,P/, the proper tax lists of the county; but in lieu of such certification, the coun.
<br />, !ts dIscretion direct the clerk to file all assessment rolls in the clerk's office
<br />annually to the county auditor, on or before November 30 in each year,
<br />, . o.unt of installments of and interest on assessments on each parcel of land
<br />, Clpaltty which are to become due in the following year. If any installment
<br />" h~s not been so certified prior to the year when it is due, the clerk shall
<br />t';:'fY the. same to the county auditor for collection in the then succeeding
<br />; e mUfilclpality has issued improvement warrants to finance the improve~
<br />" payout of its general funds into the fund of the improvement interest on
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