19-5313. Special assessment; hearing; appeals; lien; area within business improvement district; how treated.

(1) A city may levy a special assessment against the real estate located in a district, to the extent of the special benefit thereto, for the purpose of paying all or any part of the total costs and expenses of such district. The amount of each special assessment shall be determined by the city council sitting as a board of equalization. Assessments shall be levied in accordance with the method of assessment proposed in the ordinance creating the district. If the city council finds that the proposed method of assessment does not provide a fair and equitable method of apportioning costs, then it may assess the costs under such method as the city council finds to be fair and equitable. Notice of a hearing on any such tax levied under the Riverfront Development District Act shall be given to the landowners in such district, and appeals may be taken, in the manner provided in section 19-5314.

(2) All special assessments levied under the act shall be liens on the property and shall be certified for collection and collected in the same manner that special assessments for improvements in street improvement districts of the city are collected.

(3) If any part of a riverfront development district overlaps with a business improvement district in which a special assessment is already being levied pursuant to section 19-4030, the city creating the riverfront development district shall not impose the riverfront development district’s special assessment within the overlapping area.

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