078 of 2008 - Confirming the modified and equalized assessment lists & levying an assessment against properties in 0 08-1
Q 07-4
ORDINANCE NO. 78 of 2008
AN ORDINANCE CONFIRMING THE MODIFIED AND EQUALIZED
ASSESSMENT LISTS AND LEVYING AN ASSESSMENT AGAINST
CERTAIN PROPERTIES IN THE "SALT LAKE CITY, UTAH
SIDEWALK REPLACEMENT SPECIAL IMPROVEMENT DISTRICT
2005/2006, 2006/2007 FY JOB NO. 102136" (THE "DISTRICT"), FOR
THE PURPOSE OF PAYING A PORTION OF THE COSTS OF THE
INSTALLATION OF CONCRETE SIDEWALKS, DRIVEWAY
APRONS, CURB, GUTTER AND ASPHALT TIE-INS,
APPURTENANCES AND ALL OTHER MISCELLANEOUS WORK
NECESSARY TO COMPLETE THE IMPROVEMENTS IN A PROPER
WORKMANLIKE MANNER (COLLECTIVELY, THE
"IMPROVEMENTS"); ESTABLISHING THE EFFECTIVE DATE OF
THIS ORDINANCE; AND RELATED MATTERS.
BE IT ORDAINED BY THE CITY COUNCIL OF SALT LAKE CITY, UTAH,
AS FOLLOWS:
Section 1. Determination of Costs. All costs and expenses for the making of
the Improvements within the District, together with related costs, have been determined.
Section 2. Approval of Assessment List; Fin dings. The City Council (the
"Council") of Salt Lake City, Utah (the "City"), hereby accepts and adopts the Findings
and Recommendation of the Board of Equalization and Review. The Council confirms
and adopts the equalized and adjusted assessment list for the District, a copy of which is
attached hereto as Exhibit B and incorporated herein by reference (the "Assessment
List"). The Council has determined that the Assessment List, as adjusted and equalized,
is just and equitable; that each piece of property to be assessed within the District will be
benefited in an amount not less than the assessment to be levied against said property;
and that no piece of property listed in the assessment list will bear more than its
proportionate share of the cost of the Improvements.
Section 3. Levy of Assessments. The Council hereby levies an assessment
upon the real property identified in the Assessment List. The assessments levied upon
each parcel of property therein described shall be in the amount set forth in the
Assessment List.
The assessments hereby levied are for the purpose of paying a portion of the costs
of constructing the Improvements in a proper and workmanlike manner.
The assessments are hereby levied and assessed upon each of the parcels of real
property described in the Assessment List according to the extent that they are specially
benefited by the Improvements acquired or constructed within the District. The
assessments are levied upon the parcels of land in the District at equal and uniform rates.
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.
Section 4. Cost of Improvements., Amount of Total Assessments. The total
cost of the Improvements in the District is $1,372,225.18, including allowable related
expenses. Of this total cost, the City's portion is $772,473.82. The City's portion for the
District includes that part of the overhead costs for which an assessment cannot be levied,
if any, and the cost of making the Improvements for the benefit of property against which
an assessment may not be levied, if any. The amount to be assessed against property
affected or benefited by the Improvements in the District is $599,751.36. That amount
does not exceed in the aggregate the sum of: (a) the total contract price or prices for the
Improvements under contract duly let to the lowest and best responsible bidder therefor
and a portion of the costs of engineering, designing, and inspection; (b) the reasonable
cost of utility services, maintenance and operation, labor, materials, or equipment
supplied by the City, if any; (c) the price of purchasing property, if any; (d) connection
fees, if any; (e) the interest on any interim warrants issued against the District, if any; and
(f) overhead costs not to exceed fifteen percent(15%) of the sum of(a), (b), and (d).
Section 5. Method and Rate. The total assessment for the District is levied in
accordance with the method set out in the Notice of Intention pertaining to the District.
The applicable rate for each property was determined based on costs as set out in the
preceding Section.
Section 6. Payment of Assessments.
(a) The whole or any part of the assessments for the District may be
paid without interest within twenty-five (25) days after this Ordinance becomes
effective. Any part of the assessment not paid within such twenty-five (25)-day
period shall be payable over a period of five (5) years from the effective date of
this Ordinance in five (5) substantially equal annual principal installments, plus
interest accruing thereon. Interest on the unpaid balance of the assessment shall
accrue at the rate of four and one-half percent (4.50%) per annum until and unless
special assessment bonds (the "Bonds") are issued for the District. After issuance
of the Bonds the interest rate on unpaid assessment balances (unless delinquent
rates apply) shall be the same rate as the net effective interest rate of the Bonds.
The first assessment installment payment due date shall be on or about April 1,
2009, and subsequent installment payments shall be due on each anniversary date
of the first assessment installment payment due date thereafter until paid in full.
Interest shall accrue from the effective date of this Ordinance. Each assessment
installment shall include one year's interest on the unpaid assessment amount.
(b) After the above-referenced twenty-five (25)-day period, all unpaid
installments of an assessment levied against any piece of property may be paid
prior to the dates on which they become due, but any such prepayment must
include an additional amount equal to the interest which would accrue on the
assessment to the next succeeding date on which interest is payable on the Bonds
issued in anticipation of the collection of the assessments, plus such additional
amount as, in the opinion of the City Treasurer, is necessary to assure the
availability of money to pay interest on the Bonds as interest becomes due and
payable plus any premiums that may be charged and become payable on
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redeemable Bonds that may be called in order to utilize the assessments paid in
advance.
Section 7. Default in Payment. If a default occurs in the payment of any
assessment installment when due, the City may (a) declare the delinquent amount to be
immediately due and subject to collection, or (b) accelerate payment of the total unpaid
balance of the assessment and declare the whole of the unpaid principal and interest then
due to be immediately due and payable. Additional interest shall accrue and be paid on
all amounts declared to be delinquent or accelerated and immediately due and payable at
the same rate as is applied to delinquent real property taxes for the year in which the
assessment installment becomes delinquent (the "Delinquent Rate"). In addition to
interest charges at the Delinquent Rate, costs of collection, including attorneys fees and
court costs ("Collection Costs"), as determined by the City Treasurer or required by law,
shall be charged and paid on all amounts declared to be delinquent or accelerated and
immediately due and payable. In lieu of accelerating the total assessment balance when
one or more assessment installments become delinquent, the City may elect to bring an
action to collect only the delinquent portion of the assessment plus interest at the
Delinquent Rate and Collection Costs.
Upon any default, the City Treasurer shall give notice in writing of the default to
the owner of the property in default as shown by the last available equalized assessment
rolls. Notice shall be effective upon deposit of the notice in the U.S. Mail, postage
prepaid, and addressed to the owner as shown on the last equalized assessment rolls for
the City or on the official ownership records of the City. The notice shall provide for a
period of thirty (30) days in which the owner shall pay the installments then due and
owing together with accrued interest at the regular rate plus costs as determined by the
City Treasurer. If the City elects to use the enforcement remedy involving acceleration,
the Notice shall also declare that after the thirty (30) day period the City shall accelerate
the then unpaid balance of the principal of the assessment to be immediately due and
payable together with Collection Costs and interest on the entire unpaid balance to accrue
from the date of delinquency at the Delinquent Rate. Thereafter, the City may commence
foreclosure proceedings in the manner provided for actions to foreclose mortgage liens or
trust deeds. If the City elects to utilize the trust deed enforcement remedy, the City
Attorney shall designate a trust deed trustee for purposes of the enforcement action. If at
the sale no person or entity shall bid and pay the City the amount due on the assessment
plus interest and costs, the property shall be deemed sold to the City for these amounts.
The City shall be permitted to bid at the sale.
The remedies provided herein for the collection of assessments and the
enforcement of liens shall be deemed and construed to be cumulative and the use of any
one method or means of collection or enforcement shall not deprive the City of the use of
any other method or means. The amounts of accrued interest and all costs of collection
shall be added to the amount of the assessment up to the date of foreclosure sale.
Section 8. Remedy of Default. If prior to the final date that payment may be
legally made under a final sale or foreclosure of property to collect delinquent assessment
installments, the property owner pays the full amount of all unpaid installments that are
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past due and delinquent with interest at the Delinquent Rate, plus all approved or required
costs, the assessment of said owner shall be restored so that the owner will have the right
to make the payments in installments as if the default had not occurred.
Section 9. Lien of Assessment. An assessment or any part or installment of
it, any interest accruing, and the penalties and costs of collection shall constitute a lien
against the property upon which the assessment is levied on the effective date of this
Ordinance. Said lien shall be superior to the lien of any trust deed, mortgage, mechanic's
or materialman's lien, or other encumbrance, shall be equal to and on a parity with the
lien for general property taxes, and shall apply without interruption, change of priority, or
alteration in any manner to any reduced payment obligations. The lien shall continue
until the assessment, reduced payment obligations, and any interest, penalties, and costs
on it are paid, notwithstanding any sale of the property for or on account of a delinquent
general property tax, special tax or other assessment, the issuance of a tax deed, an
assignment of interest by the governing entity, or a sheriffs certificate of sale or deed.
Section 10. Contestability. No assessment shall be declared void or set aside
in whole or in part in consequence of any error or irregularity that does not go to the
equity or justice of the assessment or proceeding. Any party who has not waived his
objections to same as provided by statute may commence a civil action against the City to
enjoin the levy or collection of the assessment or to set aside and declare unlawful this
Ordinance.
Such action must be commenced and summons must be served on the City not
later than thirty (30) days after the effective date of this Ordinance. This action shall be
the exclusive remedy of any aggrieved party. No court shall entertain any complaint that
the party was authorized to make by statute but did not timely make or any complaint that
does not go to the equity or justice of the assessment or proceeding.
After the expiration of the 30-day period provided in this section:
(a) The Bonds issued or to be issued against the District and the
assessments levied in the District shall become incontestable as to all persons who
have not commenced the action provided for in this section; and
(b) A suit to enjoin the issuance or payment of the Bonds, the levy,
collection, or enforcement of the assessment, or to attack or question the legality
of the Bonds or assessments may not be commenced in this state, and a court may
not inquire into those matters.
Section 11. Notice to Property Owners. The City Treasurer is hereby
authorized and directed to give notice of assessment by mail to the property owners in the
District. Said notice shall, among other things, state the amount of the assessment and
the terms of payment. A copy of the form of notice of assessment is available for
examination upon request at the office of the City Recorder.
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Section 12. All Necessary Action Approved. The officials of the City are
hereby authorized and directed to take all action necessary and appropriate to effectuate
the provisions of this Ordinance.
Section 13. Repeal of Conflicting Provisions. All ordinances or parts thereof
in conflict with this Ordinance are hereby repealed.
Section 14. Publication of Ordinance. Immediately after its adoption, this
Ordinance shall be signed by the Mayor and the City Recorder or the Chief Deputy City
Recorder and shall be recorded in the ordinance book kept for that purpose. This
Ordinance shall be published once in the Deseret News, a newspaper published and
having general circulation in the City, and shall take effect immediately upon its passage
and approval and publication as required by law.
Section 15. Notice of Assessment Interest. The City Treasurer is hereby
authorized and directed to file a Notice of Assessment Interest with the Salt Lake County
Recorder within five (5) days after the twenty-five (25)-day prepayment period provided
in Section 6(a). Such Notice shall (1) state that the City has an assessment interest in the
assessment property, and (2) describe the property assessed by legal description and tax
identification number.
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•
•
PASSED AND APPROVED by the City Council of Salt Lake City, Utah, this
September 30, 2008.
(SEAL) 400,01, .,.,**4
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City ecorder
DMWEST#6697736 v2 8
The City Treasurer was thereupon authorized to mail to the property owners in the
District the foregoing notice of special assessment as hereinbefore provided.
After the transaction of other business not pertinent to the foregoing matter, the
meeting was on motion duly made, seconded, and carried, adjourned.
(SEAL) ,,
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DMWEST#6697736 v2 9
PRESENTATION TO THE MAYOR
The foregoing ordinance was presented to the Mayor for his approval or
disapproval on this r , 2008.
Off - C01
By: ailikie/ti\L'
Chair
MAYOR'S APPROVAL OR DISAPPROVAL
The foregoing ordinance is hereby approved this September , 2008.
/, 1/4
Ralph Becker
Mayor
DMWEST#6697736 v2 10
STATE OF UTAH )
: ss.
COUNTY OF SALT LAKE )
I, Chris Meeker, the duly appointed and qualified Deputy City Recorder of Salt
Lake City, Utah, do hereby certify that the above and foregoing is a full, true and correct
copy of the record of proceedings had by the City Council of Salt Lake City, Utah, at its
meeting held on September 30, 2008, insofar as the same relates to or concerns the "Salt
Lake City, Utah Sidewalk Replacement Special Improvement District 2005/2006,
2006/2007 FY Job No. 102136" (the "District") as the same appears of record in my
office.
I further certify that the Ordinance levying the special assessments was recorded
by me in the official records of Salt Lake City on September 30, 2008.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate
seal of Salt Lake City this September 30, 2008.
(SEA _
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DMWEST#6637736 v2 11
STATE OF UTAH ) AFFIDAVIT OF MAILING
: ss. NOTICE OF ASSESSMENT
COUNTY OF SALT LAKE )
I, Daniel A. Mule, the duly appointed and qualified City Treasurer of Salt Lake
City, Utah, do hereby certify that on October 7, 2008, I caused to be mailed a Notice of
Assessment to each property owner in the "Salt Lake City, Utah Sidewalk Replacement
Special Improvement District 2005/2006, 2006/2007 FY Job No. 102136" (the"District")
by United States Mail, postage prepaid, at the last known address of such owner.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate
seal of Salt Lake City, Utah this October l S , 2008.
By: O(0A,14,ca i Z . 7ktu.:ea�
City Treasurer
DMWEST#6697736 v2 12
PROOF OF PUBLICATION
Attached to this page is the Proof of Publication, indicating by the affidavit of the
publisher that the said Ordinance levying the special assessments adopted by the City
Council on September 30, 2008, was published one time in the Deseret News.
DMWEST#6697736 v2 13
EXHIBIT A
CERTIFICATE OF COMPLIANCE WITH OPEN MEETING LAW
I, Chris Meeker, the undersigned Deputy City Recorder of Salt Lake City, Utah
(the "City"), do hereby certify, according to the records of the City in my official
possession, and upon my own knowledge and belief, that in accordance with the
requirements of Section 52-4-202, Utah Code Annotated 1953, as amended, I gave not
less than twenty-four (24) hours public notice of the agenda, date, time, and place of
September 30, 2008, public meeting held by the City as follows:
(a) By causing a Notice, in the form attached hereto as Schedule A, to
be posted at the City's offices at 451 South State Street, Salt Lake City, Utah, on
September 26, 2008, at least twenty-four (24) hours prior to the convening of the
meeting, said Notice having continuously remained so posted and available for
public inspection until the completion of the meeting; and
(b) By causing a copy of such Notice, in the form attached hereto as
Schedule A, to be delivered to the Deseret News on September 26, 2008, at least
twenty-four(24)hours prior to the convening of the meeting.
IN WITNESS WHEREOF, I have hereunto subscribed my official signature this
September 30, 2008.
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DMWEST#6697736 v2 A-1
SCHEDULE A
NOTICE OF MEETING
DMWEST#6697736 v2 A-2
t e .
EXHIBIT B
ASSESSMENT LIST
[Available for review at the offices of the
City Recorder or City Engineer]
DMWEST#6697736 v2 B-1
EXHIBIT C
MODIFICATIONS RECOMMENDED
BY BOARD OF EQUALIZATION AND REVIEW
(See Transcript Document No.
DMWEST#6697736 v2 C-1
Salt Lake City, Utah
September 30, 2008
A regular meeting of the City Council of Salt Lake City, Salt Lake County, Utah,
was held on Tuesday, September 30, 2008, at the hour of 7:00 p.m., at the offices of the
City Council at 451 South State Street, Salt Lake City, Utah, at which meeting there were
present
Jill Remington-Love Chair
Carlton Christensen Vice Chair
Soren Dahl Simonsen Councilmember
K. Eric Jergensen Councilmember
Van Blair Turner Councilmember
Luke Garrott Councilmember
JT Martin Councilmember
Also present:
Ralph Becker Mayor
Edwin P. Rutan, II City Attorney
Chris Meeker City Recorder
Absent:
After the meeting had been duly called to order and after other matters not
pertinent to this ordinance had been discussed, the Deputy City Recorder presented to the
City Council a Certificate of Compliance With Open Meeting Law with respect to this
September 30, 2008,meeting, a copy of which is attached hereto as Exhibit A.
The Board of Equalization and Review (the "Board") for "Salt Lake City, Utah
Sidewalk Replacement Special Improvement District 2005/2006, 2006/2007 FY Job No.
102136" (the "District"), presented to the City Council its report and stated that it had
reviewed statements, comments and complaints on each property in the District as listed
in the minutes of the hearings of the Board held on June 24, 25, and 26, 2008.
The following Findings, Recommendations, and Decisions were then presented to
the City Council by the Board:
DMWEST#6697736 v2 1
FINDINGS
It is the finding of the Board that each piece of property within the District will be
directly or indirectly benefited in an amount not less than the assessment to be levied
against said property. No piece of property listed in the adjusted assessment list will bear
more than its proportionate share of the costs of such improvements.
RECOMMENDATION AND DECISION
It is the decision of the Board that the proposed assessment list, as adjusted, is
equitable and that the improvements being financed thereby constitute a benefit to the
properties to be assessed. The assessment list is approved subject to the following
modifications:
See Exhibit C
The Board respectfully recommends that the City Council approve and confirm
the assessment list as adjusted and adopt an ordinance levying the assessment set out in
the adjusted assessment list.
The City Recorder is hereby authorized and directed to mail, at the property
owner's mailing address, a copy of the Board's final report to each property owner who
objected at the Board hearings to the proposed assessment to be levied against the
property owner's property.
Motion was then made by Councilmember Christensen and seconded by
Councilmember Simonsen that the City Council accept the Recommendation and
Decision of the Board regarding the proposed assessments to be levied within the
District. The motion carried unanimously.
The Deputy City Recorder then noted that the City Council is now convened in
this meeting for the purpose, among other things, of adopting an Assessment Ordinance
(the "Ordinance") for the District. The following Ordinance was then introduced in
writing, was fully discussed, and pursuant to motion duly made by Councilmember
Christensen and seconded by Councilmember Simonsen, was adopted by the following
vote:
AYE: Unanimous
NAY: None
The ordinance was then signed by the Chair, presented to and approved by the
Mayor, and recorded by the Deputy City Recorder in the official records of Salt Lake
City, Utah. The ordinance is as follows:
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