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097 of 1994 - AN ORDINANCE CONFIRMING THE ASSESSMENT ROLL, AS MODIFIED BASED UPON THE RECOMMENDATIONS OF THE BOARD0 94-1 Q 94-8 ORDINANCE NO. 97 of 1994 AN ORDINANCE CONFIRMING THE ASSESSMENT ROLL, AS MODIFIED BASED UPON THE RECOMMENDATIONS OF THE BOARD OF EQUALIZATION AND REVIEW, AND LEVYING AN ASSESSMENT AGAINST CERTAIN PROPERTIES IN THE CENTRAL DOWNTOWN BUSINESS DISTRICT KNOWN AS SALT LAKE CITY, UTAH CENTRAL BUSINESS IMPROVEMENT DISTRICT NO. DA-8690B FOR THE PURPOSE OF PAYING THE COSTS OF ECONOMIC PROMOTION ACTIVITIES, INCLUDING ADMINISTRATIVE EXPENSES, WITHIN THE DISTRICT; ESTABLISHING THE EFFECTIVE DATE OF THIS ORDINANCE; AND RELATED MATTERS. BE IT ORDAINED BY THE CITY COUNCIL OF SALT LAKE CITY, SALT LAKE COUNTY, UTAH: Section 1. Determination of Costs. All costs and expenses for economic promotion activities to be financed by assessments on property within the Salt Lake City, Utah Central Business Improvement District No. DA-8690B (the "District") have been estimated and included in the District's budget. Section 2. Approval of Assessment List: Findings. The City Council (the "Council") of Salt Lake City, Salt Lake County, Utah (the "City") hereby accepts and adopts the Findings and Recommendation of the Board of Equalization and Review concerning the Assessment Roll for the District. Since the assessments are based in part upon the determination by Salt Lake County of 1994 "taxable value," prospective adjustments are approved as to properties where the original 1994 valuations are the subject of pending appeals with Salt Lake County by property owners within the District. Any reduction by Salt Lake County as a result of the appeals will cause a proportionate reduction in the assessments for those properties. If the appeal results in no reduction or an increase of the original 1994 taxable value, the assessment should remain constant, even if a credit adjustment is required to avoid an increase in the total assessment. The Council confirms and adopts the modified assessment roll 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 by the Board of Equalization for the District, 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 economic promotion activities financed by the assessments. Section 3. Levy of Assessments. The Council hereby levies a tax as 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. BD37263 (PF) 3 The assessments hereby levied are for the purpose of paying the costs of promoting business activity in the central business area of downtown Salt Lake City, including, but not limited to, advertising, banners, special events and festivals, newsletters and publications, Christmas lighting and special projects (the "Economic Promotion Activities"). The assessments are hereby levied and assessed upon each of the parcels of real property described in the Assessment List. The assessments are levied upon the parcels of land in the District at equal and uniform rates. Section 4. Basis for Assessments. The amount to be assessed does not exceed in the aggregate the sum of: (a) the cost of economic development activities to be financed by the District and (b) no more than thirty percent (30%) of the total assessments for the following administrative casts paid by the District: salaries, benefits, rent, travel and costs incidental to publications. Section 5. Method and Rate. The assessments within the District are levied in accordance with the method set out in the Notice of Intention pertaining to the District and at the rate recommended by the Board of Equalization and Review. Section 6. Payment of Assessments. The assessment tax may be paid in total within fifteen (15) days of the date of publication of this Ordinance (the "Effective Date"), or payment may be deferred and paid in three (3) equal yearly installments, without interest except on any delinquent installment(s). One-third of the total assessment shall be due and payable within fifteen days after the Effective Date of this Ordinance; one-third in one year after the Effective Date of this Ordinance; and the final one-third in two years thereafter. One or more of such installments in the order payable, or the whole tax, may be prepaid at any time after the Effective Date of this Ordinance. Section 7. Default in Payment. If a default occurs in the payment of any installment of principal or interest, when due, the City may 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 BD37263 (PF) 4 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 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 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 which are 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 and shall be equal to and on a parity with the lien for general property taxes. The lien shall continue until the assessment and any interest, penalties and costs on it are paid, BD37263 (PF) 5 notwithstanding any sale of the property for or on account of a delinquent general property tax, special tax or other assessment or the issuance of a tax deed, an assignment of interest by the governing entity or a sheriff's 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 which 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 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 which 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. Section 11. Notice to Property Owners. In addition to the notice provided by publication of this Ordinance, the City Treasurer is hereby authorized and directed to mail a notice of assessment to each property owner in the District in the form of Exhibit "C" hereto (the "Notice of Assessment"). It shall set out the amount of the assessment as well as the basis for calculating the assessment using the taxable value as determined by Salt Lake County. 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. An emergency is hereby declared, the preservation of peace, health and safety of the City and the inhabitants thereof so requiring. Immediately after its adoption, this Ordinance shall be signed by the Mayor and 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. BD37263 (PF) 6 PASSED AND APPROVED by the City Council of Salt Lake City, Utah this 8th day of November 1994. /S/ ATTEST: /S/ City Recorder ( S E A L ) Chair BD37268 (PF) 7 PRESENTATION TO THE MAYOR The foregoing ordinance was presented to the Mayor for her approval or disapproval on the 8th day of November 1994. Chair MAYOR'S APPROVAL OR DISAPPROVAL The foregoing ordinance is hereby approved this 8th day of November 1994. Deedee Corradini Mayor BD37268 (PF) 8 STATE OF UTAH . ss. COUNTY OF SALT LAKE I, Beverly Jones, the duly appointed, qualified and acting Deputy City Recorder of Salt Lake City, Salt Lake County, 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, Salt Lake County, Utah at its meeting held on the 8th day of November 1994 insofar as the same relates to or concerns Salt Lake City, Utah Central Business Improvement District No. DA-8690B 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 the 8th day of November 1994. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of Salt Lake City this 8th day of November 1994. Dep y %es try i 9� ✓ OO« tlp�Ya�%�b� t� ��Lyti ity Recorder BD37263 (PF) 9 STATE OF UTAH ss. COUNTY OF SALT LAKE CERTIFICATE OF MAILING NOTICE OF ASSESSMENT I, Daniel Mule, the duly appointed, qualified and acting City Treasurer of Salt Lake City, Salt Lake County, Utah, do hereby certify that on the 1s day of November 1994, I caused to be mailed a Notice of Assessment to each property owner in Salt Lake City, Utah Central Business Improvement District No. DA-8690B 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, Salt Lake County, Utah this 23 day of November 1994. 06& mAczz City Treasurer BD37263 (PF) 10 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 which was contained in the Ordinance adopted by the City Council on the 8th day of November 1994, was published one time in the Deseret News. BD37268 (PF) 11 EXHIBIT "A" CERTIFICATE OF COMPLIANCE WITH OPEN MEETING LAW I, Beverly Jones, the undersigned Deputy City Recorder of Salt Lake City, Salt Lake County, 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 52-4-6(2), 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 the November 5, 1994 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 November 4, 1994, 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 November 4, 1994, at least twenty-four (24) hours prior to the convening of the meeting. IN WITNESS WHEREOF, I have hereunto subscribed my official signature this 8th day of November 1994. +�ti �j�7�r���°� Deput Ci Recorder :fir .Pm f ® /1,, ORA.� ,'tea BD37263 (PF) 12 SCHEDULE "A" Notice of Meeting BD37268 (PF) 13 EXHIBIT "B" ASSESSMENT LIST [ Available for review at the offices of the City Recorder or Division of Community and Economic Development ] BD37268 (PF) 14 EXHIBIT "C" NOTICE OF ASSESSMENT BD37268 (PF) 15 BD37263 (PF) Salt Lake City, Utah November 8, 1994 The City Council of Salt Lake City, Salt Lake County, Utah (the "City Council"), met in regular session on Tuesday, the 8th day of November 1994, at its regular meeting place. The following members of the City Council were present: Alan G. Hardman Chair Paul Hutchison Vice Chair Tom Godfrey Councilmember Roselyn N. Kirk Councilmember Stuart Reid Councilmember Sam Souval.l Councilmember Also present: Deedee Corradini Mayor Roger F. Cutler City Attorney Beverly Jones Deputy City Recorder Absent: Keith S. Christensen Councilmember After the meeting had been duly called to order and after other matters not pertinent to this resolution had been discussed, the City Recorder presented to the City Council a Certificate of Compliance With Open Meeting Law with respect to this November 8, 1994 meeting, a copy of which is attached hereto as Exhibit "A". The City Council has considered the Findings and Recommendation of the Board of Equalization and Review for the special improvement district known as Salt Lake City, Utah Central Business Improvement District No. DA-8690B and has reviewed minutes of the hearings of that Board. The City Council has determined to approve the modified assessment roll as recommended by the Board of Equalization and Review and levy assessments as set out therein. The following assessment ordinance was then introduced in writing, was fully discussed, and pursuant to motion duly made by Councilmember Tom Godfrey and seconded by Councilmember Roselyn N. Kirk, adopted by the following vote: YEA: Alan G. Hardman Paul Hutchison Tom Godfrey Roselyn N. Kirk Stuart Reid Sam Souvall NAY: None The ordinance was then signed by the Chairperson, presented to and approved by the Mayor and recorded by the City Recorder in the official records of Salt Lake City, Utah. The ordinance is as follows: BD37263 (PF) 2