§ 302-5. Apportionment of Assessment.  


Latest version.
  • Whenever a portion or portions of a tract or parcel of real estate is conveyed to another owner or other owners, or all or part of such tract or parcel is subdivided into lots and said tract or parcel bears unpaid special assessments, such assessments may be apportioned over such newly created parcels or lots and the residue, if any, of such tracts or parcels, in the following manner:

    (a)

    The auditor of Hamilton county is authorized, after certification to the auditor for collection of special assessments levied by the foot front method, to apportion such assessments by the same method.

    (b)

    The clerk of council is authorized, after the certification to the auditor of Hamilton county of special assessments levied by any method other than the foot front method, to apportion such assessments upon request of the auditor of Hamilton county or upon the filing with the clerk of an application signed by the owner of such tract and, in the case of conveyance, also signed by the grantee, and containing the following:

    (1)

    The tax duplicate description of the tract so assessed.

    (2)

    The title of the improvement for which the assessment was levied.

    (3)

    A listing of the dates when payable and amounts of all unpaid installments of the assessment.

    (4)

    The dimensions and location of the newly created parcel or parcels and of the residue, if any, of the tract so assessed.

    (5)

    A proposed apportionment of the assessment which will be acceptable to the applicant or applicants and which shall be reasonable in its relation to the value or use of the parcels involved.

    (6)

    An agreement binding the applicant or applicants not to contest the proposed apportionment should it be approved by the clerk.

    If the request for apportionment is made by the auditor of Hamilton county, the clerk shall cause an apportionment to be made and shall certify copies of it to the city treasurer and to the auditor, who are thereupon authorized to amend their records accordingly.

    If the request for apportionment is made by the filing of an application as above provided, the clerk shall cause the application to be examined as to its form and as to the reasonableness of the proposed apportionment in its relation to the value and use of the parcels involved.

    Should the examination disclose that the application is proper in form and that the proposed apportionment is reasonable, the clerk shall approve it and shall certify copies thereof to the city treasurer and to the auditor of Hamilton county, who are thereupon authorized to amend their records accordingly.

    Should the examination disclose that the application is improper in form, the clerk shall so inform the applicant or applicants, who may amend it or file a new application.

    Should the examination disclose that the proposed apportionment is unreasonable in its relation to the value and use of the parcels involved, the clerk shall cause a suggested reasonable apportionment to be prepared which shall be transmitted by the clerk, with the rejected application, to the applicant or applicants, who may thereupon file a new application.

    (c)

    Upon the filing of an application during the period provided for the payment of an assessment in cash and before its certification to the auditor of Hamilton county for collection in installments, the clerk of council shall proceed as above provided in the case of an application filed after such certification, except that the auditor need not be provided with a copy of the approved application.

    (d)

    No apportionment shall be made of any assessment the collection of which has been deferred until application is made to use the improvement for which the assessment was levied, except under the following conditions. Should apportionment of such an assessment be desired at the time application is made to use the improvement, the clerk of council is authorized, provided the owner or owners of the property involved request the clerk to so proceed and consent thereto in writing, to cause the assessment on the entire tract, including interest at the same rate and for the same period provided for assessments not so deferred in the ordinance levying such deferred assessment, to be certified to the auditor of Hamilton county for collection in the same number of successive annual installments as provided for in the ordinance. The first of the installments shall be payable, if possible, with the collection of the general taxes due in December of the year in which the certification is made, otherwise of the next succeeding year. Upon the filing with the clerk of such written request and consent, executed copies of which shall be certified to the city treasurer and to the auditor of Hamilton county, the assessment may be apportioned in the manner hereinabove provided.

    Unless waived therein, such written request and consent shall provide that certification of the assessment to the auditor of Hamilton county for collection shall be made upon the expiration of 30 days from the date of filing, during which time the apportionment may be made and the entire portion of the assessment allocated to any of the newly created parcels, or to the residue of the tract, may be paid to the city treasurer in cash and without the addition of interest as above provided for payment in installments.

(C.O. 302-3; renumbered to C.M.C. 302-5, eff. Jan. 1, 1972; a. Ord. No. 337-1979, eff. Aug. 1, 1979)