§ 5.35.160. Notice of assessment.

A.

Within 15 days after the enactment of an ordinance under KPB 5.35.150 levying a special assessment, the finance director shall mail a statement to the owner of record of each property assessed. For each property the statement shall designate the property, the total allocated assessment, the assessment lien amount, the schedule of payments, the time of delinquency, penalties, and notice of the deferral of principal option described in KPB 5.35.155. The statement shall also include notice that if a benefited parcel is subdivided following the date of the mayor's approval of the petition report under this chapter, the property owner shall be required to pay off the remaining balance of the assessment, or prepay estimated costs if the final assessment has not been determined, prior to approval of the final plat pursuant to KPB 20.60.030. Additionally, the statement shall include notice that the ordinance of assessment is the final determination of the assessment, and any property owner who filed a written objection to the assessment roll before its confirmation in that ordinance may appeal the decision of the assembly on their objection to the superior court within 30 days after the date the assessment roll was confirmed.

B.

Within 5 days after the statements are mailed, the finance director shall publish a notice that such assessments have been mailed and that the assessment roll is on file in the office of the borough clerk.

C.

After enactment of an ordinance under KPB 5.35.150 levying a special assessment, the clerk shall file in the office of the district recorder an appropriate notice of assessment lien on all lands assessed.

(Ord. No. 2018-27 , § 5, 9-4-18; Ord. No. 2015-12 , § 1, 6-16-15; Ord. No. 2009-25, § 14, 5-19-09; Ord. No. 94-26, § 1(part), 1994; Ord. No. 92-16, § 1(part), 1992)