Chapter 6 - Local Improvements
CHAPTER 6 - LOCAL IMPROVEMENTS
ARTICLE 1 - IN GENERAL
15-6-101. Definitions.
(a) As used in this chapter:
(i) "Conventional gutters" means curb and gutter orcombined sidewalk, curb and gutter;
(ii) "Drains" or "drainage" means allsurface sewers, drains, cross street valley gutters and all kinds of drainingother than sanitary sewers or conventional gutters;
(iii) "Engineer" means the city engineer, town engineeror any engineer employed by a city or town for local improvement work;
(iv) "Improvement" means any lawful local improvementof any kind, which the governing body finds to be of special benefit to theproperty proposed to be assessed for the cost thereof;
(v) "Streets" means streets, highways, alleys, roadsand public ways.
15-6-102. General grant of authority; nonapplicability of otherprovisions; restriction; nonexclusivity.
(a) Any city or town may provide for the making and maintenanceof local improvements and levy and collect special assessments on the propertyspecially benefited to pay all or part of the cost of the improvement. Thischapter, without reference to other statutes, unless otherwise expresslyprovided, constitutes the full authority for the exercise of powers hereingranted. No other law relating to any city or town, with regard to likematters, that provides for a petition or an election, requires an approval, orin any way impedes or restricts the doing of things authorized to be done bythis chapter, shall be construed as applying to any proceedings or acts donepursuant to this chapter. No one other than the governing body of themunicipality may fix, prescribe, modify, supervise or regulate the levy orcollection of special assessments or taxes authorized by this chapter, exceptas expressly provided or necessarily implied, nor supervise or regulate theestablishment or modification of grades and the acquisition of any improvementauthorized.
(b) It is intended that this chapter provide a separate but notexclusive method of accomplishing its objectives, and it shall not be construedas repealing, amending or changing any other law.
15-6-103. General powers and duties.
Thegoverning body of any city or town, when considered expedient, may order anyimprovement or improvements, and determine its character, kind and extent. Ifthe improvement is to be paving, it shall designate the kinds of pavement to beused. It shall provide for the maintenance of an improvement for a specifiedperiod not to exceed five (5) years and include the cost of that maintenance inthe assessment for making the improvements. It shall levy and collect anassessment upon all lots, parts of lots and parcels of land specially benefitedby the improvement to defray all or any part of the cost and expense anddetermine what lots, parts of lots and parcels of land are specially benefitedby the improvements and the amount each is benefited.
15-6-104. Powers incidental to streets.
(a) The governing body of any city or town may:
(i) Design, establish, vacate, widen, extend and open streetsor parts thereof;
(ii) Appropriate private property for the purpose;
(iii) Establish or alter the grade of any street, within thecorporate limits; and
(iv) Determine and provide everything necessary and convenientto the exercise of this authority.
15-6-105. Finality of actions; construction of provisions.
(a) The action and decision of the governing body on anymatters passed upon by it in relation to any subject covered in this chapter isfinal and conclusive in the absence of fraud.
(b) This chapter shall be liberally construed for the purposeof carrying out the objects for which it is intended.
ARTICLE 2 - BEGINNING PROCEEDINGS
15-6-201. Generally; ordinance or resolution required.
(a) If any city or town makes local improvements or establishesor alters the grade of any street at the cost and expense, in whole or in part,of property specially benefited thereby, the proceedings shall be as providedin this chapter.
(b) Any such improvement may be ordered only by ordinance orresolution of the governing body.
15-6-202. Initiative resolution; contents; acceptable bids; notice tobe published and mailed; caption.
(a) Any improvement may be initiated directly by the governingbody by resolution declaring its intention to make improvements. Theresolution shall specify with convenient certainty the streets or part thereofproposed to be improved, if the improvements are street improvements, theboundaries of the proposed assessment district, the character, kind and extentof the improvements and if paving is involved, the kinds of paving to be used. The resolution shall specify an estimate of the cost of the total improvementproject and of each proposed assessment unit, if any, and also an estimate ofthe contract price of the total improvement project. The governing body shallnot accept any bids or combination of bids which exceed by more than tenpercent (10%) the estimates of the contract price, unless the legal owners ofrecord of all property in the district waive this limitation.
(b) If an improvement will result in a change in existingstreet elevations or grades, it is sufficient if the resolution of intention sostates without a description, directly or by reference, of the extent orlocation of the change.
(c) If any part of an improvement is to be paid out of thegeneral fund or road fund of the city or town, or out of funds available to thecity or town from any other source, the resolution shall so state. If theimprovement is to be maintained by the contractor for a specified period, notto exceed five (5) years, the resolution shall contain a statement to that effectand that the charge for maintenance is to be included in the assessment for theimprovement.
(d) The resolution shall fix the time and place, when and wherethe governing body will meet to consider any remonstrances and objections tothe proposed improvements, and the time within which remonstrances andobjections must be filed with the city or town recorder. It shall direct therecorder to give a fifteen (15) day notice to all legal owners of record of theproperty liable to assessment for the proposed improvements by publishing theresolution in one (1) issue of some newspaper published in the city or townonce a week or more often. If no newspaper is published within the city ortown, notice may be published in any newspaper of general circulation in thecounty once a week or more often. In addition to the publication, a copy ofthe resolution of intention shall be mailed, postage prepaid, at least fifteen(15) days prior to the hearing, to each legal owner of record of the propertywithin the proposed district.
(e) The resolution when published and mailed as a notice shallhave the following caption:
"Notice to allpersons liable to assessment for the improvement of (state names of streets orif improvement is not to be located in the streets, identify by generalcharacter and general location). The governing body of the city (city or town)on the .... day of .... passed the following resolution of intention."
Theresolution shall be set forth in full immediately after the caption of the notice.
15-6-203. Protest petitions; requirements for abandonment; initiativepetitions.
Atany time within fifteen (15) days from the publication of the resolution ofintention, the owners of property situated within the proposed assessmentdistrict may file with the city clerk their written objections to the proposedimprovement. If protests against the making of the improvements are filed bythe legal owners of record of more than one-half (1/2) of the area of theproperty subject to assessment therefor, within an assessment district, theproposed improvements within that district shall be abandoned. No protest willbe considered unless filed within fifteen (15) days after the publication ofresolution of intention. If any petition is filed signed by the owners of fiftypercent (50%) of the property proposed in the petition to be assessed for anylocal improvement, the governing body shall proceed with the type ofimprovement set forth in the petition, following the same procedure as thoughinitiated by resolution.
15-6-204. Authority to act and assess; deletions or modifications.
(a) Upon passage and publication of the resolution of intentionthe governing body has jurisdiction and the right to pass any and allordinances and resolutions, to do any and all acts necessary to prosecute theimprovement to completion and to make and levy an assessment to pay for theimprovement.
(b) If no remonstrances are made and filed or if allremonstrances filed are overruled by the governing body, it shall delete ormodify the improvements and delete any property to be assessed as it considersproper and shall cause the improvements to be begun and prosecuted withreasonable diligence until completed.
15-6-205. Streets; improving intervening parts; objection thereto.
Ifthe improvement proposed is to a street, either by grading or regrading, pavingor repaving, macadamizing or remacadamizing, graveling or regraveling,constructing crosswalks, gutters, curbs or providing for surface drainage, andnot more than two (2) blocks remain unimproved in the street betweenimprovements either already made or proposed to be made, the governing body onits own motion may cause the intervening or unimproved part to be improved. Theimprovement of that part shall not be stayed, defeated or prevented by anyremonstrance or other objection, unless the governing body considers theremonstrance or objection proper to stay or prevent the improvement.
15-6-206. Ordinance ordering improvement; contents.
(a) Upon the hearing of the resolution of intention, if thegoverning body decides to proceed with the improvement, it shall pass anordinance, which shall recite:
(i) The passage of the resolution of intention;
(ii) The date of the hearing; and
(iii) Whether or not remonstrances were filed and if any werefiled, the action of the governing body thereon.
(b) The ordinance shall also:
(i) Order the improvements;
(ii) Describe the improvements proposed to be made;
(iii) Direct the city engineer to prepare plans andspecifications therefor; and
(iv) Fix the boundaries of the assessment district, which shallinclude all property to be assessed for the improvements.
ARTICLE 3 - PLANS, SPECIFICATIONS AND CONTRACTS
15-6-301. General requirements; cooperation with federal government.
(a) Immediately upon the passage of the ordinance, the cityengineer shall prepare and file with the city clerk, plans and specificationswhich shall show in detail the work to be done, the quantities of material tobe handled and the estimated cost of the improvements. The governing bodyshall approve the plans and specifications by motion or resolution.
(b) The improvements may be made under contracts, or as a partof a contract, publicly let by the state or any agency thereof, or by the cityor town in the manner provided in this section and W.S. 15-6-302, or the cityor town may make the improvements with its own equipment, labor and materials,without contract, or any combination of methods may be followed. If theimprovements are to be made by municipal contracts, the city clerk shall callfor bids by publishing a notice in at least one (1) issue of some newspaperpublished within the city or town or within the county in which the city ortown is located and in such other papers as the governing body may provide inthe ordinance.
(c) The improvements may be made with the cooperation andassistance of the United States government or any agency or subdivisionthereof, and the city or town may take advantage of any offer from any sourceto complete the improvements on a division of expense or responsibility.
15-6-302. Call for bids; contents; procedure for awarding andexecuting contracts.
(a) The notice and call for bids as provided in W.S. 15-6-301shall contain in substance the following:
(i) The streets or parts thereof to be improved if theimprovements are to be street improvements;
(ii) The general kind of improvement proposed to be made andwhether it is to be maintained by the contractor for a specified period, but inno event for more than five (5) years;
(iii) The time within which bids will be received and the placewhere they shall be filed;
(iv) That a certified or cashier's check or bid bond in the sumof five percent (5%) of the amount of the bid must be filed with the bid, to beforfeited to the city or town as liquidated damages if the bidder is awardedthe contract and fails to enter into a contract with the city or town withinfive (5) days from the date of his notification;
(v) The successful bidder shall perform the work and furnish abond guaranteeing the faithful performance of the work and a maintenance bond,if required by the governing body, which shall be furnished at the time ofsigning the contract. The guarantee and maintenance bond may be a singleinstrument.
(b) The bids shall be opened by the governing body and thecontract or contracts shall be awarded to the bidder or bidders who in itsopinion are the lowest and best responsible bidders. The governing body mayreject any and all bids.
(c) Upon the letting of the contract or contracts to thesuccessful bidders, the governing body, by motion or resolution, shall orderthe mayor or clerk, or some other officer of the city or town, to execute awritten contract or contracts on behalf of the city or town with the successfulbidders. The refusal of any official or officer of the city or town to executethe written contract or contracts does not affect the validity of the contractor contracts and the governing body may order some other city or town officialor officer or one (1) of its members to execute the written agreement oragreements in place of the official or officer refusing to do so.
ARTICLE 4 - ASSESSMENTS AND BONDS GENERALLY
15-6-401. How grades established or altered; cost.
Ifthe notice provided for in W.S. 15-6-202, is in whole or in part to establishor alter a grade, the governing body, after the expiration of giving the noticeas provided in W.S. 15-6-202, may establish it by ordinance or resolution. Thecost of establishing or altering the grade of any streets, highway, avenue,road or alley may be paid out of the general funds of the city or town or maybe specially assessed.
15-6-402. Assessments; when levied; what to be included generally.
Ifthe contract or contracts for any improvements have been awarded, or the cityor town has determined to construct the improvements by the use of its ownequipment, labor and materials, or any of them, or avail itself of any state orfederal program contributing to the cost of the improvement, the city engineer,either immediately, or at the council's discretion upon the completion of theimprovements, shall levy an assessment upon the property included in thedistrict. The assessment shall include as a part of the cost the contractprice, or the estimated costs of construction, together with the expense ofengineering, inspection, advertising, levying and collecting assessments andall other charges which the city or town may have incurred or expects to incurin making and financing the improvements, or the portion of the costsdesignated by the governing body to be defrayed by special assessments.
15-6-403. Assessments; included costs.
(a) If any authorized local improvement is ordered, there shallbe included in the cost and expense thereof to be assessed against the propertyspecially benefited and included in the district created to pay all or any partthereof, the cost of:
(i) That portion of the improvement included within the limitsof any street intersection space or spaces;
(ii) Inspection, tests, materials or work and of all engineeringand surveying necessary for the improvement done under the direction of thecity or town engineer;
(iii) Ascertaining the ownership of the lots or parcels of landincluded in the assessment district;
(iv) Advertising, mailing and publishing all notices; and
(v) All accounting and clerical labor, books and blanksexpended or used by the city or town comptroller and the city or town treasurerin connection with the improvements.
15-6-404. Assessments; property included in district; methods ofcomputation; combining improvements; ordinances and resolutions.
(a) The assessment district shall include all the propertybenefited by the improvement or improvements as determined by the governingbody, including municipal and other public property, except that of the UnitedStates government or any agency, instrumentality or corporation thereof in theabsence of the consent of congress. If the improvement district includesunplatted or undivided land, the distance back from the improvement forcomputing assessments and fixing the assessment lien shall be the same as thedistance back in the immediately adjoining platted area.
(b) Assessments shall be computed by one (1) or more of thefollowing methods:
(i) Each one-half (1/2) block or fraction thereof within thedistrict contiguous to each street, alley, avenue, boulevard or parkway in oralong which the improvement or improvements are to be made shall be divided,irrespective of number and location of lots, into three (3) equal subdivisionsparallel to the street, alley, avenue, boulevard or parkway to be improved. The subdivisions shall be numbered one (1), two (2) and three (3) respectively,beginning next to the street, alley, avenue, boulevard or parkway. The totalassessment for each one-half (1/2) block or fraction thereof abutting on eitherside of each street, alley, avenue, boulevard or parkway to be improved, asfixed by the governing body, shall be apportioned as follows:
(A) Subdivision number one (1), sixty percent (60%);
(B) Subdivision number two (2), thirty percent (30%);
(C) Subdivision number three (3), ten percent (10%).
(ii) Each one-half (1/2) block contiguous to each street, alley,avenue, boulevard or parkway in or along which the improvement or improvementsare to be made shall be assessed on an area basis, so that the assessmentagainst each piece of property assessed shall be in the proportion that thesquare footage of that piece of property bears to the total square footage ofthe assessable property within the one-half (1/2) block;
(iii) Each piece of property abutting on the street, alley,avenue, boulevard or parkway in or along which the improvement or improvementsare to be made shall be assessed on a lineal foot basis so that the totalassessment against each piece of a property shall be in the proportion that theabutting lineal footage of that piece of property bears to the total abuttinglineal footage of the property to be assessed for the same improvement orimprovements;
(iv) Each piece of property which the governing body reasonablydetermines to be benefited by the proposed improvement, regardless of whetherthe improvement is located in and along a street, alley, avenue, boulevard orparkway, and regardless of whether the property lies within the one-half (1/2)block abutting the improvement, shall be assessed on an area basis, or linealfoot basis, or any other uniform basis so that property similarly benefitedwill be similarly assessed. Regardless of the method or methods of computationselected by the governing body, and notwithstanding the provisions made forcomputation to the center of the block or within the one-half (1/2) block, theassessment may be levied and the assessment lien thereby made to attach, uponall of a piece of benefited property so as to avoid the imposition of a lienupon a part of a subdivided lot or parcel under common ownership and use. Inthe case of any irregular-shaped or nonuniform block or lot, tract, parcel ofland or other unit of property to be assessed, an appropriate adjustment may bemade, so that the assessment there against is in proportion to the benefitsderived.
(c) More than one (1) improvement may be combined in a singlelocal improvement district when the governing body determines that thecombination is both efficient and economical. If the combination ofimprovements are separate and distinct by reason of substantial difference intheir character or location, or otherwise, the estimated costs of eachimprovement shall be segregated for the levy of assessments and an equitableshare of the incidental costs allocated to each improvement. In the absence ofarbitrary or unreasonable abuse of discretion, its determination of the portionof the project constituting a separate improvement for purposes of segregationis conclusive.
(d) Each city and town may adopt all ordinances and resolutionsnecessary to levy and collect the special assessment and providing for themanner of sale, redemption and conveyance of lands sold for nonpayment ofspecial assessments.
15-6-405. Assessments; roll; preparation and filing; hearing; notice;action by governing body; objections; amendments; certification.
(a) When an assessment roll for local improvements has beenprepared, it shall be filed with the clerk of the city or town. The governingbody shall then fix a date for hearing upon the roll before it and direct theclerk to give notice of the time and place of the hearing. Any person mayobject to the roll in writing and file the objections with the clerk on orbefore the date of the hearing. At the time and place fixed and at such othertimes to which the hearing may be continued, the governing body shall sit as aboard of equalization to consider the roll. At the hearing or hearings, thegoverning body will consider the objections or any part thereof, and correct,revise, raise, lower, change or modify the roll or any part thereof, or set itaside and order that the roll assessments be made de novo, in a mannerappearing just and equitable, and then proceed to confirm the roll byordinance. The notice of the hearing shall be published at least twice, by two(2) weekly publications in a newspaper of general circulation in the city ortown. However, at least fifteen (15) days must elapse between the date of thefirst publication and the date fixed for the hearing.
(b) The notice shall also be given by the clerk, or his deputyby deposit of the notice, at least fifteen (15) days prior to the date fixedfor hearing, in the United States mails, postage prepaid, as first class mail,addressed to the last known owner or owners of each tract being assessed attheir last known addresses. In the absence of fraud the failure to mail anynotice does not invalidate any assessment or any proceedings under thischapter. Any list of names or addresses pertaining to any district may berevised from time to time, but it need not be revised more frequently than attwelve (12) month intervals. Any mailing of notice prescribed by this chaptershall be verified by the affidavit or certificate of the person mailing thenotice, and the verification shall be retained in the records of the city ortown at least until all assessments and bonds pertaining thereto have been paidin full.
(c) All objections to the roll shall state clearly the groundsof objections and unless made within the time and in the manner prescribed areconclusively presumed to have been waived. If any roll is amended so as toraise any assessments or to include omitted property, a new time and place forhearing and a new notice of hearing on the amended roll shall be fixed andgiven as in the case of an original hearing. However, if any property has beenentered originally upon the roll and the assessment upon the property has notbeen raised, no objections thereto may be considered by the governing body orby any court on appeal, unless they were made in writing at or before the datefixed for the original hearing. When an assessment roll is confirmed, it shallbe certified to by the city clerk and transmitted to the city treasurer forcollection.
15-6-406. Lien created; priority; filing.
(a) The charge on the respective lots, tracts, parcels of landand other property for the purpose of special assessments, to pay the cost andexpense in whole or in part of any improvement authorized in this chapter, whenassessed and the assessment roll is confirmed by the governing body, shall be alien upon the property assessed from the time the assessment roll is placed inthe hands of the officer authorized by law to collect the assessment. The lienshall be paramount and superior to any other lien or encumbrance created beforeor after, except a lien for assessments for general taxes.
(b) In order to have a valid, enforceable lien under thissection, a lien statement sworn to before a notarial officer, shall be filed bythe claimant with the county clerk of the county in which the assessmentdistrict is located. The county clerk shall file the statement and index bydate, name of claimant and property owner, and by legal description. The lienstatement shall contain the following:
(i) The name and address of the governing body seeking toenforce the lien;
(ii) The name and address of the person against whose propertythe lien is filed; and
(iii) The legal description of the property to which the lienattaches.
(c) Special assessment rolls approved prior to July 1, 1989 andstill in effect, shall be filed with the county clerk of the county in whichthe district is located.
15-6-407. Assessments; review of decisions.
Thedecision of the governing body may be appealed to the district court by filinga written notice of appeal within fifteen (15) days from the date of thegoverning body's decision.
15-6-408. Assessments; when proceedings conclusive; when saleenjoinable.
(a) When any assessment roll for local improvements has beenconfirmed by the governing body, the regularity, validity and correctness ofthe proceedings relating to the improvement and to the assessment, includingthe action of the governing body upon the assessment roll and its confirmation,is conclusive in all things upon all parties and cannot in any manner becontested or questioned in any proceedings by any person not filing writtenobjections and not appealing the confirmation of the assessment roll in themanner provided.
(b) No proceeding of any kind may be commenced or prosecuted todefeat or contest:
(i) Any assessment specified in subsection (a) of this section;
(ii) The sale of any property to pay the assessment;
(iii) Any certificate of delinquency issued therefor;
(iv) The foreclosure of any lien issued therefor, exceptinjunction proceedings to prevent the sale of any real estate on the groundsthat the property about to be sold does not appear upon the assessment roll; or
(v) That the assessment has been paid.
15-6-409. Assessments; when paid; interest; penalty; collection andenforcement of liens generally.
Thecity or town, in the ordinance confirming the assessment roll, shall prescribethe time within which the assessment or installments thereof shall be paid andshall provide for the payment and collection of interest thereon at a rateestablished by ordinance. Assessments or installments thereof, whendelinquent, in addition to interest, shall bear a penalty of not more than fivepercent (5%) as prescribed by general ordinance. Interest and penalty shall beincluded in and made a part of the assessment lien. All local assessmentsbecoming a lien upon any property in any city or town shall be collected by thetreasurer, and all liens shall be enforced in the manner provided. In citiesand towns other than cities of the first class, delinquent assessments ordelinquent installments thereof shall be certified to the treasurer of thecounty in which the city or town is located, and he shall enter them upon thegeneral tax rolls and collect them as other general taxes are collected. Thecounty treasurer shall remit to the city treasurer on the tenth of each monthall sums so collected.
15-6-410. Assessments; sale of property for delinquency; generally.
(a) If an assessment or any installment thereof is delinquent,the city or town, by general ordinance, may provide for the sale of propertydescribed in the local assessment roll for:
(i) The amount of the delinquent assessment or installment,together with penalty and interest accruing to date of sale;
(ii) The costs of the sale;
(iii) The execution and delivery by the treasurer of the city ortown of certificates of sale to the purchaser; and
(iv) The execution by the treasurer of an assessment deed to theperson entitled.
(b) The treasurer shall give notice of such sales by publishinga notice once a week for three (3) consecutive weeks in a newspaper publishedwithin the city or town, or if there is none, then in a newspaper of generalcirculation within the county. The notice shall contain a list of all propertyupon which assessments are delinquent with the amount of the assessments,interest, penalties and costs to date of sale, including the cost ofadvertising the sale, together with the names of the owners of the property, orthe words "unknown owners," as they appear upon the assessment roll. The notice shall include, in addition to the legal description of the property,the street address for the property used by the United States postal servicewhen available, or the street address used by the county or municipality if available. The notice shall specify the time and place of sale and that the propertydescribed will be sold to satisfy the assessments, interest, penalties andcosts due upon it. All such sales shall be made between the hours of 10:00a.m. and 4:00 p.m. and shall take place at the front door of the building inwhich the governing body holds its sessions. The sale shall be continued fromday to day, omitting Sundays and legal holidays, until all the propertydescribed in the assessment roll on which any assessment or installment isdelinquent and unpaid is sold. All sales are public, and each lot, tract orparcel of land, or other property shall be sold separately in the order inwhich they appear upon the assessment roll.
(c) All lots, tracts and parcels of land and other propertysold for delinquent and unpaid local assessments shall be sold to the firstperson at the sale offering to pay the amount due on the lot, tract or parcelof land or other property. If there is no bidder for any lot, tract or parcelof land, or other property, for a sum sufficient to pay the delinquent andunpaid assessment thereon, or installment thereof, together with interest,penalty and costs, the treasurer shall strike it off to the city or town forthe whole amount which he is required to collect by the sale. If any bidder towhom any property is stricken off at the sale does not pay the assessment,interest, penalty and costs before 10:00 a.m. of the day following the sale,the property must then be resold, or if the assessment sale is closed, theproperty is deemed to have been sold to the city or town, and a certificate ofsale shall be issued to the city or town therefor.
(d) Any city or town may enter into an agreement with anyperson to provide that the person, in case of a sale under this section of thelots, tracts or parcels specified in the agreement, shall bid an amount atleast equal to the sum of the total unpaid assessment, including delinquencies,and penalty, interest and costs to date of sale for each of the lots, tracts orparcels specified in the agreement.
15-6-411. Assessments; sale of property; statement returned.
Withinfifteen (15) days after the completion of the sale of all property described inthe assessment rolls and authorized to be sold, the treasurer shall return tothe comptroller, or other officer by whom the warrant was issued for the sale,a statement indicating his action thereon and showing all the property he sold,to whom sold and the sums paid for each.
15-6-412. Assessments; sale of property; certificates; privatepurchaser; contents; city or town; sale.
(a) After receiving the amount of the assessment, penalty,interest, costs and charges, the treasurer shall make out a certificate, datedon the day of sale, stating (when known) the name of the owner as given on theassessment roll, a description of the land or other property sold, the amountpaid therefor, the name of the purchaser, that it was sold for the assessment,giving the names of the streets, or other brief designation of the improvementfor which the assessment was made, and specifying that the purchaser isentitled to a deed two (2) years from the date of sale, unless the property isredeemed. The certificate shall be signed by the treasurer and delivered to thepurchaser who shall record it in the county clerk's office in the county inwhich the lands or other property is situated within three (3) months from thedate thereof. If not recorded within that time, the lien thereof shall bepostponed to claims of subsequent purchasers and encumbrancers for value and ingood faith who become purchasers and encumbrancers while it is unrecorded.
(b) The city or town comptroller, if there is one, and if notthen the city or town clerk, is the custodian of all certificates for propertysold to the city or town. At any time within two (2) years from the date of acertificate and before redemption of the property, he shall sell and transferany certificate to any person who presents to him the treasurer's receipt evidencingpayment of the amount for which the property described was stricken off to thecity, with interest subsequently accrued to the date of payment. Thecomptroller or clerk, if authorized by the governing body, may sell andtransfer any certificate in like manner after the expiration of two (2) yearsfrom the date of the certificate.
15-6-413. Assessments; fund created; use.
Allmonies collected by the treasurer upon any assessments under this chapter shallbe kept as a separate fund to be known as "local improvement fund,district no. ....," or by any other appropriate designation approved bythe governing body. The fund shall be used for the retirement of anyobligation or debt created in the construction of the improvement.
15-6-414. Assessments; liability of treasurer for error.
Ifthe treasurer receives any monies for assessments, giving a receipt therefor,for any property and afterward returns it as unpaid, or receives any moneyafter making the return, and the property is sold for assessment which has beenso paid and receipted for by him, his clerk, assistant or deputy, he and hisbond are liable to the holder of the certificate given to the purchaser at thesale for the amount of the face of the certificate and legal interest whichshall be demanded within two (2) years from the date of sale and recovered inany court of competent jurisdiction. No city or town is liable to the holderof any certificate.
15-6-415. Assessments; record of payment or redemption.
Ifthe amount of any assessment, with interest, penalty, costs and charges accruedthereon is paid to the treasurer before the sale of any property, he shall markit paid with the date of payment on the assessment roll. If any property soldfor any assessments is redeemed, the treasurer shall enter it with the date ofredemption on the roll. The records shall be made on the margin of the rollopposite the description of the property.
15-6-416. Assessments; property held in trust; creation and dischargethereof.
Ifany property is bid in by or stricken off to any city or town under anyproceeding of this chapter, the property shall be held in trust by the city ortown for the fund of the improvement district for which the assessment waslevied to the extent of the assessment or installment for which the propertywas sold, with penalty, accrued interest and interest on the installment totime of next call for bonds or warrants. The city or town, at any time afterreceiving a deed, may pay the fund the amount of the delinquent assessment forwhich the property was sold and all accrued interest and interest to the timeof the next call for bonds or warrants issued against the assessment fund atthe rate provided, and thereupon take and hold the property discharged of thetrust.
15-6-417. Assessments; property held in trust; sale thereof;procedure; notice.
(a) Any city or town, at any time after the period ofredemption has expired and deeds have been issued to the city or town by virtueof any proceedings under this chapter, may sell any such property at publicauction to the highest bidder for cash. No bid may be accepted for any amountless than the amount set forth in the deed, plus accrued interest to date ofsale, computed on the assessment for which the property was sold from the dateof the execution of the deed, and all delinquent assessments and taxes againstthe property with accrued interest, penalties, costs and other charges. Thecity or town shall pay into the fund for which the property was held in trustan amount necessary to fully cancel the assessment for which the property wassold, together with all interest thereon.
(b) Any such sale shall be conducted only after noticedescribing the property has been given and stating that the city treasurer, onthe day specified, will sell the property at the front door of the building inwhich the governing body holds its sessions, between the hours of 10:00 a.m. and 4:00 p.m., and continue the sale from day to day, or withdraw the propertyfrom sale after the first day if he deems that the interests of the city ortown so require. The notice shall be published at least five (5) times in adaily newspaper published within the city or town, or if there is none, then atleast twice in any newspaper of general circulation in the county. At leastfifteen (15) days shall elapse between the date of the last publication of thenotice and the day the property is sold.
15-6-418. Assessments; redemption of sold property; procedure; notice;deed; results therefrom.
(a) Any property sold for an assessment is subject toredemption by the former owner, or his grantee, mortgagee, heir or otherrepresentative at any time within two (2) years from the date of the sale, uponthe payment to the treasurer for the purchaser of the amount for which theproperty was sold, with interest at the rate of twelve percent (12%) per year,together with all taxes and special assessments, interest, penalties, costs andother charges thereon paid by the purchaser at or since the sale, with likeinterest thereon. Unless written notice of taxes and assessments subsequentlypaid, and the amount thereof, is deposited with the city or town treasurer,property may be redeemed without their inclusion. On any redemption, thetreasurer shall give to the redemptioner a certificate of redemption and payover the amount received to the purchaser of the certificate of sale or hisassigns. If property is not redeemed within the period of two (2) years, thetreasurer, on demand of the purchaser or his assigns and the surrender to himof the certificate of sale, shall execute a deed for the property to thepurchaser or his assigns. No deed may be executed until the holder of thecertificate of sale has notified the owners of the property that he holds thecertificate and that he will demand a deed therefor. The notice shall be givenby personal service upon the owners. If the owners are nonresidents of thestate or cannot be found within the state after diligent search, the notice maybe given by publication in a newspaper of general circulation within the cityor town once a week for three (3) successive weeks. The notice and returnthereof, with the affidavit of the person, or in case of a city or town, of thecomptroller or clerk, claiming a deed, showing that service was made, shall befiled with the treasurer. If property is not redeemed within sixty (60) daysafter the date of service, or the date of the first publication of the notice,the holder of the certificate of sale is entitled to a deed. The deed shall beexecuted only for the property described in the certificate, and after paymentof all delinquent taxes and special assessments, or installments andcertificates of delinquency or other certificates issued for special or localassessments, whether levied, assessed or issued before or after the issuance ofthe certificates of sale. Any deed may be issued to any city or town for theface amount of the certificate of sale, plus accrued interest, costs, penaltiesand charges, and be held by the city or town subject to the liens of generaltaxes and special assessments.
(b) The deed shall be:
(i) Executed in the name of the city or town by which theimprovement was made and shall recite in substance:
(A) The matters contained in the certificate of sale;
(B) The notice to the owner; and
(C) That no redemption has been made of the property within thetime allowed by law.
(c) The deed shall be signed and acknowledged by the city ortown treasurer and is prima facie evidence that:
(i) The property was assessed according to law;
(ii) The property was not redeemed;
(iii) Due notice of demand for deed had been given; and
(iv) The person executing the deed was the proper officer.
(d) The deed is conclusive evidence of the regularity of allother proceedings from the assessment, up to and including the execution of thedeed, and shall convey the entire fee simple title to the property described,except as otherwise provided for cities and towns, stripped of all liens andclaims except assessments for local improvements or installments thereof notdelinquent.
15-6-419. Assessments; foreclosure action for delinquency.
Anycity or town may proceed with the collection or enforcement of any delinquentassessment or delinquent installment in an action brought in its own name inthe district court in the county in which the city or town is located. It isnot necessary to bring a separate suit for each piece or parcel of propertydelinquent, but all or any part of the property delinquent under any singleassessment roll or assessment district may be proceeded against in the sameaction. Any of the owners or persons interested in any of the property may bejoined as parties defendant in the action to foreclose, and any liens fordelinquent assessments or installments may be foreclosed in the proceeding. The proceeding shall be tried before the court without a jury. In any suchproceeding, it is sufficient to allege the passage of the ordinance providingfor the improvement, the making of the improvement, the levying of theimprovement assessment, the confirmation thereof, the date of delinquency ofthe assessment or installment and that the assessment was not paid prior to thedelinquency or at all. The assessment roll and confirmatory order orauthenticated copies are prima facie evidence of the regularity and legality ofthe proceedings connected therewith, and the burden of proof is upon thedefendants. In any action where the owners or parties interested in anyparticular lot, tract or parcel of land or other property included in the suitsuffer a default, the court may enter judgment of foreclosure and sale as tothose parties and property and order execution thereon, and the action mayproceed as to the remaining defendants and property. The judgment of the courtshall specify separately the amount of the assessment or installment, withinterest, penalty and costs, chargeable to the several lots, tracts and parcelsof land and other property in the proceedings. The judgment has the effect ofa separate judgment, and any appeal shall not invalidate or delay it except asto the property which is the subject of the appeal. In entering judgment thecourt shall decree that such lots, tracts or parcels of land or other propertybe sold to enforce the judgment and execution shall issue for the enforcementof the decree. Judgment may be entered as to any one (1) or more lots, tractsor parcels of land or other property involved, and the court may retainjurisdiction of the case as to the balance. All proceedings supplemental tojudgment, including appeal, order of sale, period of redemption, sale and theissuance of deed shall be conducted in accordance with the law relating toproperty sold upon foreclosure of real estate mortgages.
15-6-420. Assessments; enforcement of installment liens.
Ifthe assessment upon property is payable in installments, the enforcement of thelien of any installment by any method authorized in this chapter does notprevent the enforcement of the lien of any subsequent installment when itbecomes delinquent. Any city or town may provide by ordinance that uponfailure to pay any installment when due, the entire assessment is due andpayable and the collection enforced in the manner prescribed.
15-6-421. Assessments; certificates of delinquency; issuance, sale;evidence therefrom; restriction.
(a) Any city or town, by ordinance, may provide for theissuance of certificates of delinquency for any delinquent assessment orinstallment and any penalty and interest thereon to date of issuance. Thecertificates of delinquency constitute a lien against the property upon whichassessments were levied. They shall bear interest from the date of issuance atthe rate of twelve percent (12%) per year and may be foreclosed after two (2)years from the date of their issuance in the same manner and with the sameeffect as mortgages upon real estate are foreclosed.
(b) The certificates may be:
(i) Issued to the city or town;
(ii) Sold to any person applying for them;
(iii) Assigned in writing, and the city or town may sell andassign any certificates issued to it upon the payment, in cash of the principaland accrued interest.
(c) A certificate is prima facie evidence that:
(i) The land against which it was issued was subject to theassessment at the time assessed;
(ii) The property was assessed as required by law; and
(iii) The assessment or installment was not paid prior to theissuance of the certificate.
(d) No certificate of delinquency may be issued upon anyproperty for any assessment or installment during the pendency of anyproceedings in court affecting the assessment or installment thereof.
15-6-422. Assessments; omitted property; when assessed; resolution;notice and hearing; results therefrom.
(a) If for any reason property otherwise subject to assessmenthas been omitted from the assessment roll, the governing body, upon its ownmotion or upon the application of the owner of any property within theassessment district, may assess it according to the special benefits accruingto the omitted property because of the improvement and in proportion to theassessments levied upon other property within the district.
(b) In any such case, the governing body shall first pass aresolution:
(i) Setting forth that certain described property was omittedfrom the assessment;
(ii) Notifying all persons who may desire to object to appear ata meeting of the governing body at a time specified in the resolution; and
(iii) Directing the proper board, officer or authority to reportat or prior to the hearing the amount which should be borne by each lot, tractor parcel of land or other property omitted.
(c) The resolution shall be mailed and published in the mannerprovided for the giving of notice in W.S. 15-6-202.
(d) After the hearing, the governing body shall consider thematter as though the property had been included upon the original roll and mayconfirm all or any portion thereof by ordinance. The roll of omitted propertyshall then be certified to the treasurer for collection in the same manner asother assessments.
15-6-423. Assessments; fees.
Thecity or town treasurer shall charge fifty cents ($.50) for the issuance of eachcertificate of sale and each certificate of delinquency and one dollar ($1.00)for each deed.
15-6-424. Assessments; purchaser's lien; interest.
Thepurchaser at any sale authorized in this chapter acquires a lien on theproperty bid in by him for the amount paid plus all taxes and delinquentassessments, or delinquency and all interest, penalties, costs and charges hepaid thereon whether levied before or after the sale for state, county, city ortown purposes. The purchaser is entitled to interest at the rate of twelvepercent (12%) per year on the original amount he paid from the date of the saleand upon subsequent payments from the date of payment of the respectiveamounts.
15-6-425. Assessments; general tax certificates subject thereto;foreclosure; interest.
(a) The holder of any certificate of sale or delinquency forgeneral taxes, before commencing any action to foreclose the lien, shall:
(i) Pay in full all local assessments or installmentsoutstanding against the whole or any portion of the property included in thecertificate; or
(ii) Proceed to acquire title to the property subject to certainor all local assessment liens thereon, in which case the complaint, decree offoreclosure, order of sale, sale, certificate of sale and deed shall so state.
(b) If the holder pays the local assessments, he is entitled totwelve percent (12%) interest per year on that amount from the date of payment.
(c) In any action to foreclose a lien for general taxes uponany property, a copy of the complaint shall be served on the treasurer of thecity or town in which the property is located within five (5) days after it isfiled. If any property is struck off to or bid in by the county at any salefor general taxes, and the property is subsequently sold by the county, theproceeds of the sale shall first be applied to discharge in full the lien orliens for general taxes for which the property was sold. The remainingproceeds, or the amount necessary, shall be paid to the city or town todischarge all local assessment liens upon the property. Any surplus shall bedistributed among the proper county funds.
15-6-426. Assessments; limitation of actions.
Anaction to collect any special assessment or installment for local improvementsof any kind, or to enforce the lien of any such assessment or installment,whether brought by a city or town or by the holder of any certificate ofdelinquency, or by any other person having the right to bring the action, shallbe commenced within ten (10) years after the assessment becomes delinquent, orwithin ten (10) years after the last installment becomes delinquent.
15-6-427. Reassessments; when authorized or required; propertyincluded.
(a) If any special assessment for local improvements is invalidin whole or in part for any reason, the governing body may reassess theassessments and enforce their collection in accordance with the provisions oflaw and ordinance existing at the time the reassessment is made. If for anyreason the amount assessed is insufficient to pay the cost and expense of theimprovement made and enjoyed by the owners of property in the assessmentdistrict, the governing body shall reassess all property in the assessmentdistrict to pay for the improvement. The assessment shall be made according tothe provisions of law and ordinance existing at the time of its levy. Any cityor town may assess or reassess all property which the governing body finds tobe specially benefited to pay the whole or any portion of the cost and expenseof any local improvement whether or not the property so assessed or reassessedabuts upon, is adjacent to, or proximate to the improvement, or was included inthe original assessment district. The right to assess all property found to bespecially benefited also applies to any supplemental assessment or reassessmentwhich the city or town finds necessary to provide for any deficiency in anylocal improvement district fund caused by the invalidity of any portion of theoriginal assessment in the improvement district, or if for any cause the amountoriginally assessed is insufficient to pay the cost of the improvement.
(b) If any assessment or reassessment for any local improvementis declared void and its enforcement refused by any court, or for any cause isset aside, annulled or declared void by any court, either directly or by virtueof any decision of the court, the governing body shall assess or reassess theproperty which has been or will be benefited by the local improvement, basedupon its actual cost at the time of its completion.
15-6-428. Reassessments; ordinance; roll; effect of contracts orirregularities; limitation; payment.
(a) The governing body of any city or town shall proceed withany assessment authorized by W.S. 15-6-427 by ordinance so ordering anddirecting the preparation of an assessment roll. The roll may include anyproperty specially benefited by the improvement, whether or not it was includedin the original assessment district. When assessed the additional propertybecomes a part of the local improvement district, and all payments of assessmentsshall be paid into the local improvement fund to pay for the improvement.
(b) The fact that the contract has been let or that theimprovement has been made and computed in whole or in part does not prevent themaking of the assessment. The omission, failure or neglect of an officer tocomply with the provisions of law or ordinance of the city or town, as to anymatter connected with the improvement and the first assessment thereof does notinvalidate or in any other way affect the making of any assessment authorizedby W.S. 15-6-427. However, the assessment shall not exceed the actual cost andexpense of the improvement, together with the accrued interest thereon, and thecost of the reassessment. It is the intent of this chapter to make the costand expense of local improvements payable by the property specially benefitedthereby, notwithstanding that the proceedings of the governing body, board ofpublic works or other board, officers or authority of the city or town may befound irregular or defective, whether jurisdictional or otherwise. When theassessment is completed, all sums paid on the former attempted assessment shallbe credited to the property for which they were paid.
(c) If any property within the original local improvement districtis not affected by any assessment authorized by W.S. 15-6-427, it need not beentered upon the assessment roll.
(d) After certification of the roll to the treasurer of thecity or town for collection, the same time for payment of assessments, withoutthe imposition of any penalties or interest, and the notice that theassessments are in the hands of the treasurer for collection, shall be given asin the case of an original assessment. After delinquency the penalty andinterest shall be charged as on original assessment. If the originalassessment was payable in installments, the new assessment, after delinquency,may be divided into equal installments and made payable as the governing bodymay prescribe in the ordinance ordering the new assessment.
15-6-429. Reassessments; assessment provisions applicable.
Theprovisions of original assessments relating to the filing of assessment rolls,the time, place, notice and conduct of hearing, the confirmation of the roll,the time when assessments become a lien upon the property assessed, theproceedings on appeal from any assessment, the method of collecting assessmentsand all proceedings for enforcing the lien shall be conducted in the samemanner for assessment authorized by W.S. 15-6-427.
15-6-430. Reassessments or supplemental assessments; time limitations;use of fund.
(a) No city or town shall proceed wi