The intent of this chapter is to make the cost of any improvement installed or to be installed through an attempted compliance with this article payable by the property benefited or to be benefited by such improvement, by making a reassessment therefor if necessary. Reassessment embraces both a full and a partial reassessment, and is not exhausted by attempted use thereof. (Ord 801 § 1 (part), 1974: prior code § 25-10.1)

Whenever any court of competent jurisdiction in any action makes any order or enters any judgment or decree which expressly or in effect invalidates, sets aside, or makes void or unenforceable any assessment levied pursuant to this article, or the lien of any such assessment, or bonds issued upon the security of any such assessment, or if the council is of the opinion that any such assessments or the liens thereof or bonds issued upon the security thereof are invalid or unenforceable, the council shall by resolution order the making of a full or partial reassessment, whichever appears to be required. (Ord. 801 § 1 (part), 1974: prior code § 25-10.2)

Reassessments shall be made and collected in the same manner, as nearly as may be, as original assessments are made and collected, with the proceeds of collection of the reassessments used to pay principal and interest, and premiums, if any, due and payable on the bonds originally issued, unless no bonds were issued upon the security of all or a portion of the original unpaid assessments, in which event bonds shall be issued upon the security of all of the unpaid reassessments, or the portion thereof which replace unpaid original assessments upon the security of which no bonds were issued, in the same manner, as nearly as may be, as bonds are issued upon the security of original assessments, and the provisions of this article applicable to original assessments, except Section 14.38.110, shall apply to reassessments unless the context clearly indicates otherwise; provided, however, that the provisions of Sections 14.56.040 through 14.56.120 shall govern insofar as same conflict with or vary from other provisions of this article. (Ord. 801 § 1 (part), 1974: prior code § 25-10.3)

The reassessment shall be made only with respect to that portion of the lots or parcels included within the improvement district as originally created as shall be necessary to remedy the defect or defects which resulted in the court order, judgment or decree, or the opinion of the council, which made the reassessment mandatory. (Ord. 801 § 1 (part), 1974: prior code § 25-10.4)

Lots or parcels within the improvement district as originally created shall be excluded therefrom, or lots or parcels not within the improvement district as originally created shall be included therein, to the extent required to remedy the defect or defects in the original proceedings which resulted in the court order, judgment or decree, or the opinion of the council, which made the reassessment mandatory. (Ord. 801 § 1 (part), 1974: prior code § 25-10.5)

The descriptive title and numerical designation of the improvement district shall be the same as in the original assessment proceedings; and the preliminary report and final report as filed and approved, with or without changes or modifications, in the original assessment proceedings shall be deemed a part of the reassessment proceedings. No resolutions proposing to make the improvement or creating the improvement district, and no hearing upon proposed improvements, shall be necessary. The intention of the council to consider making subsection A of Section 14.50.190 applicable with respect to properties to be reassessed; and a provision that a reserve fund shall be established may be set forth in the resolution ordering a reassessment, if bonds are to be issued upon the security of all of the unpaid reassessments, or a portion thereof, rather than in the resolution proposing to make the improvement; and the method of assessment, which may vary from the method used in the original assessment proceedings, shall be set forth in the resolution fixing the date, time and place of public hearing upon the proposed reassessments, rather than in the resolution creating the improvement district. (Ord. 801 § 1 (part), 1974: prior code § 25-10.6)

In the resolution ordering a reassessment, the council shall refer the matter to the mayor for preparation by the director of public works of a reassessment report, with respect to which:

A. The assessment map or plat as filed and approved, with or without changes or modifications, in the original assessment proceedings, including any amendments thereof pursuant to Chapter 14.54, may be incorporated by reference in the report, provided as follows:

1. If only a partial reassessment is to be made, then in making such incorporation by reference the lots or parcels to be reassessed shall be identified by their separate numbers as shown on the map or plat; and/or

2. If lots or parcels are to be excluded and/or included as provided in Section 14.56.050, then any such lots or parcels to be excluded shall be identified by their separate numbers on the map or plat and any such lots or parcels to be included shall be shown on an addition to the map or plat, as the same existed at the time of adoption of the resolution ordering the reassessment, and given a separate number upon the addition.

B. The cost to be assessed upon the lots or parcels to be reassessed, as shown and identified as set forth in this chapter, shall be based upon the sum of the following:

1. Either the cost of the improvement as finally approved in the original assessment proceedings, in the case of a full reassessment, or, in the case of a partial reassessment, the portion of the cost originally assessed to the lots or parcels within the improvement district as originally created and which are to be included in the reassessment, as shown and identified pursuant to subdivision 1 of subsection A of this section and/or excluded, as shown and identified pursuant to subdivision 2 of subsection A of this section;

2. An estimate of the incidental expenses in connection with the reassessment proceedings; and

3. Interest on the amount provided in subdivision 1 of subsection B of this section at the rate of eight percent per year from the date of publication of the enacted ordinance levying the original assessments until the estimated date of publication of the enacted ordinance levying the reassessments.

C. The reassessment roll shall indicate thereon whether it is for a full or partial reassessment and shall clearly identify any lots or parcels included thereon which were not within the original improvement district.

D. A legal description of any lots or parcels excluded or included as provided in Section 14.56.050 shall be set forth.

E. The method of assessment used in arriving at the reassessments set forth on the reassessment roll shall be set forth.

F. Recommendations with respect to the matters set forth in subsection I of Section 14.42.010 and, if bonds are to be issued, recommendations with respect to issuance thereof, shall be included in the report; and recommendations on any other pertinent matters may be included therein. (Ord. 801 § 1 (part), 1974: prior code § 25-10.7)

The resolution fixing the date, time and place of public hearing upon the proposed reassessments shall also refer to and incorporate by reference the matters contained in the reassessment report insofar as same are approved by the council, and if same are not approved by the council, such resolution shall set forth such variations thereof as the council determines are advisable. At the hearing, no complaints or objections shall be heard with respect to the improvements, or any portion thereof, which have been completed, and Section 14.46.030 shall not be applicable. (Ord. 801 § 1 (part), 1974: prior code § 25-10.8)

If the reassessment is partial only, the notice of hearing upon the proposed reassessments need be mailed only to all owners and lessees of land proposed to be reassessed. (Ord. 801 § 1 (part), 1974: prior code § 25-10.8.1)

If lots or parcels are to be excluded from or included within the improvement district pursuant to Section 14.56.050, same shall be deleted from and/or added to the district by the ordinance levying the reassessments, and the legal descriptions thereof shall be set forth in the ordinance. Original assessments, if any, on any lots or parcels upon which reassessments are levied, and on all lots or parcels excluded and deleted from the improvement district as set forth in this section, shall be canceled. Except insofar as bonds are to be issued, if any, upon the security of unpaid reassessments, the number of installment payments on unpaid reassessments shall be equal to the number of installments remaining due on the original unpaid assessments and shall commence on the same date as the date for the next ensuing date for payment of installments on the original unpaid assessments. (Ord. 801 § 1 (part), 1974: prior code § 25-10.9)

Reassessments, being in lieu of the original assessments, shall be liens upon the lots or parcels reassessed, respectively, from the date of the publication of the enacted ordinance levying the original assessments. (Ord. 801 § 1 (part), 1974: prior code § 25-10.10)

The director of finance, on his record pertaining to the original assessments, shall note with respect to the several assessments that have been displaced by the reassessment the fact that the reassessment has been made, and the date thereof; and upon his record pertaining to the reassessment, he shall credit the several reassessments, respectively, with all payments theretofore made, if any, upon the corresponding original assessments. If no bonds are to be issued, all payments on the reassessments, whether during the thirty-day period provided in Section 14.50.060 or thereafter in installments or by advance payment pursuant to Section 14.50.130, shall be credited to the bond account for the special improvement distract fund referred to in Section 14.50.230. If bonds are to be issued upon the security of all the unpaid reassessments, then the payments thereon made during the thirty-day period shall be credited to the improvement account for the special fund and payments thereafter made, in installments or by advance payment of unpaid reassessments, shall be credited to a separate reassessment bond account for the special fund; and proceeds of the sale of the reassessment bonds, less the amount for any reserve fund to be established, shall be credited to the improvement account. If bonds are to be issued only upon the security of such portion of the reassessments which replace unpaid original assessments upon the security of which no bonds were issued, and which are not paid within the thirty-day period, then the payments on the portions of the reassessments which are made during the thirty-day period shall be credited to the improvement account, and payments thereafter made on the portion of the reassessments shall be credited to the reassessment bond account; and proceeds of the sale of bonds upon the security of the portion of the reassessments, less the amount of any reserve fund to be established, shall be credited to the improvement account, with proceeds of the sale of any bonds upon the security of any reassessments which replace unpaid original assessments upon the security of which bonds were issued being credited to the bond account. (Ord. 801 § 1 (part), 1974: prior code § 25-10.11)