008 of 2007 - Levying an assessment against certain properties in Salt Lake City to promote business activity & ec ORDINANCE NO. 8 of 2007
AN ORDINANCE CONFIRMING THE MODIFIED AND EQUALIZED
ASSESSMENT ROLLS AND LEVYING AN ASSESSMENT AGAINST
CERTAIN PROPERTIES IN THE SALT LAKE CITY, UTAH
CENTRAL BUSINESS IMPROVEMENT DISTRICT NO. DA-CBID-06
(THE "DISTRICT"), TO PROMOTE BUSINESS ACTIVITY AND
ECONOMIC DEVELOPMENT IN AN AREA OF CENTRAL
DOWNTOWN SALT LAKE CITY, BY ASSESSING BENEFITED
PROPERTIES WITHIN THE DISTRICT FOR THE COSTS OF SUCH
ECONOMIC PROMOTION ACTIVITIES FOR A PERIOD OF THREE
YEARS (THE "ASSESSMENTS"); ESTABLISHING THE EFFECTIVE
DATE OF THIS ORDINANCE; AND RELATED MATTERS.
BE IT ORDAINED BY THE CITY COUNCIL OF SALT LAKE CITY, UTAH:
Section 1. Determination of Costs. All costs and expenses for the making of
the Economic Promotion Activities (as herein defined) within the District, together with
related costs, have been determined.
Section 2. Approval of Assessment List; Findings. 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 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,
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 such Economic Promotion Activities.
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 financing a portion of the
cost of economic promotion and community development, including the costs of
advertising, marketing, special events, festivals, transportation, newsletters, publications,
banners, Christmas lighting, security, special projects, housing, town meetings,
government policy, cultural promotion, reports, surveys, and other promotional activities
within the District (collectively the "Economic Promotion Activities").
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 Economic Promotion Activities acquired or constructed within the
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District. The assessments are levied upon the parcels of land in the District at equal and
uniform rates, based upon the property's 2006 taxable value.
Section 4. Cost of Economic Promotion Activities; Amount of Total
Assessments. The total cost of the Economic Promotion Activities in the District is
$2,396,730.69, including allowable related expenses. Of this total cost, the City's portion
is $0. 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 Economic
Promotion Activities 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
Economic Promotion Activities in the District is $2,396,730.69. These amounts do not
exceed in the aggregate the sum of: (a) the total contract price or prices for the Economic
Promotion Activities under contract which will be duly let to the lowest and best
responsible bidder therefore and a portion of the costs of installation, designing and
inspection; (b) the reasonable cost of utility services, maintenance, labor, materials or
equipment supplied by the City, if any; (c) the property price, if any; (d) connection fees,
if any; (e) the interest on any interim warrants issued against the District; and (f)
overhead costs not to exceed fifteen percent(15%) of the sum of(a), (b), (c) and(d).
Section 5. Method and Rate. The assessment is a one-time assessment for a
three year period on property in the District to pay all or a portion of the estimated costs
of Economic Promotion Activities. The total assessment for the District is levied by
2006 taxable property values as set out in the Notice of Intention pertaining to the
District. The assessment for each property was determined based on costs as set out in
the preceding Section.
Section 6. Payment of Assessments. The assessment shall be paid in three (3)
substantially equal annual principal installments. The first assessment installment
payment date shall be on or about April 30, 2007. The remaining annual assessment
installment payment dates shall be the anniversary dates of the first assessment
installment payment date
Section 7. Default in Payment. If a default occurs in the payment of any
annual assessment payment, when due, the City shall charge interest on the delinquent
assessment from its due date until paid in full 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.
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
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owing together with accrued interest at the Delinquent Rate plus costs as determined by
the City Treasurer. Thereafter, if the amount owed has not been paid, 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 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 as of April 15, 2007, the
effective date of the 2007 Assessment Ordinance (the "Effective Date"). 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, 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 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 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.
After the expiration of the 30-day period provided in this section:
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(a) 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) No suit to enjoin the levy, collection, or enforcement of the
assessment, or in any other manner attacking or questioning the legality of the
assessments may be instituted in this state, and no court shall have authority to
inquire into these 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.
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 City Recorder and shall be recorded in the
ordinance book kept for that purpose. This Ordinance shall be published once in the
Deseret Morning News, a newspaper published and having general circulation in the
City, and shall take effect immediately upon its Effective Date.
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PASSED AND APPROVED by the City Council of Salt Lake City, Utah, this
20th day of March, 2007.
(SEAL) (-n-,3;cia `li- a
`r 4 Chair `
n c
ATTEST: '`
Chief Deputy City R corder
APPROVED AS TO FORM
Salt Lake City Attorneys Office
Date 3-ZZ— --
By
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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)1: ', =s- :,
Z ,,
, ;V ;� ,.; Chair
ATTEST:
Chief Deputy ity Reco der
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PRESENTATION TO THE MAYOR
The foregoing ordinance was presented to the Mayor for his approval or
disapproval on this day of March, 2007.
Chair
MAYOR'S APPROVAL OR DISAPPROVAL
The foregoing ordinance is hereby approved on thissay of March, 2007.
Ross . Anderson
Mayor
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STATE OF UTAH )
. ss.
COUNTY OF SALT LAKE )
I, Chris Meeker, the duly appointed and qualified Chief 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 the 20th day of March, 2007, insofar as the same relates to or
concerns Salt Lake City, Utah Central Business Improvement District No. DA-CBID-06
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 20th day of March, 2007.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate
seal of Salt Lake City this 20th day of March, 2007.
(SEAL)
g/rark),
+� Chief Deputy ity ecorder
lx ' 4i0
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STATE OF UTAH ) AFFIDAVIT OF MAILING
: ss. NOTICE OF ASSESSMENT
COUNTY OF SALT LAKE )
I, Daniel Mule, the duly appointed, qualified City Treasurer of Salt Lake City,
Salt Lake County, Utah, do hereby certify that on TQ,KL 30 , 2007, I caused to
be mailed a Notice of Assessment to each property owner in Salt Lake City, Utah Central
Business Improvement District No. DA-CBID-06 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 4' day off, 2007.
(SEAL);.,
• ��� ,� , City Treasurer
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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 20th day of March, 2007, was
published one time in the Deseret Morning News.
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EXHIBIT A
CERTIFICATE OF COMPLIANCE WITH OPEN MEETING LAW
I, Chris Meeker, the undersigned Chief 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(1), 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
20th day of March, 2007, 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
9th day of March, 2007, 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 Morning News on the 9th day of
March, 2007, at least twenty-four (24) hours prior to the convening of the
meeting.
IN WITNESS WHEREOF, I have hereunto subscribed my official signature this
20th day of March, 2007.
(SEAL)
y A ++, Chief Deputy Ci y Recorder
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SCHEDULE A
NOTICE OF MEETING
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EXHIBIT B
ASSESSMENT LIST
(Available for review at the offices of the
City Recorder or City Engineer)
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Salt Lake City, Utah
March 20, 2007
A regular meeting of the City Council of Salt Lake City, Salt Lake County, Utah,
was held on Tuesday, the 20th day of March, 2007, 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 and answering to roll call the following members who constituted a
quorum:
Van Blair Turner Chair
Jill Remington-Love Vice Chair
Nancy Saxton Councilmember
Soren Dahl Simonsen Councilmember
K. Eric Jergensen Councilmember
Carlton Christensen Councilmember
David L. Buhler Councilmember
Also present:
Ross C. Anderson Mayor
Edwin P. Rutan, II City Attorney
Chris Meeker Chief Deputy City Recorder
Absent:
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-CBID-06 (the "District") and has
reviewed minutes of the hearings of that Board and determined to approve the modified
and equalized assessment rolls as recommended by the Board of Equalization and
Review and levy assessments as set out therein. The Board of Equalization and Review
has found and determined that all assessments to be assessed are just and equitable and
that each parcel of property to be assessed will be benefited in an amount not less than
the assessment to be levied against said property.
The following assessment ordinance was then introduced in writing, was fully
discussed, and pursuant to motion duly made by Councilmember Buhler and seconded by
Councilmember Turner, adopted by the following vote:
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AYE: Unanimous
NAY: None
ABSENT: None
The ordinance was then signed by the Chair, 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:
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