§ 19.20.340. Correction of invalid special assessments.

A.

If any special assessment procedure of the assembly is irregular or invalid for any reason, the assembly may correct the same at any time within 90 days after the confirmation of the special assessment roll or after final determination of any litigation thereon, whether before or after completing the local improvement or providing the services to which the special assessment applies.

B.

In the event that a court of competent jurisdiction orders that any or all of a special assessment may not be assessed or enforced by the assembly because of any irregular or invalid special assessment procedure, or remands a special assessment to the assembly for rehearing, the assembly may make a new assessment or reassessment upon the properties specially benefitted by the improvement or service by adopting a resolution to make a new assessment or a reassessment of the properties specially benefitted. The Assembly in the resolution shall provide for the time and date of a public hearing on the new assessment or reassessment, shall direct the preparation of the assessment roll and assess the appropriate assessment against the property in the district.

1.

The assembly may utilize an administrative hearing officer pursuant to section 19.20.070.

2.

The assembly may authorize the chair to designate a hearing panel of assembly members to conduct the public hearing and make written findings and recommendations for final approval by the assembly.

3.

The procedures set forth in sections 19.20.060 through 19.20.090 shall be followed in making the new assessment or reassessment, unless that procedure is in conflict with this section, in which event the provisions of this section shall apply. The previous findings of benefit and necessity shall continue in full force and effect in any assessment or reassessment unless invalidated by a court order.

C.

If findings of necessity and benefit are necessary to correct the irregular or invalid special assessment, the assembly may proceed to make a new assessment or reassessment of the property specially benefited by initiating a special assessment district in accordance with sections 19.20.025 through 19.20.090.

D.

In any new assessment or reassessment by the assembly all sums paid upon the former assessment shall be credited to the property upon any new assessment or reassessment and the new assessment or reassessment shall to that extent be deemed satisfied. If a refund, rather than a credit, is determined, then the assembly, in the resolution confirming the assessment roll, shall provide for a refund to the person having paid the amount of assessment to be refunded. No interest or penalty shall be charged on the original assessment.

E.

The new assessment or reassessment, when completed, shall be enforced and collected in the same manner as other special assessments.

(CAC 3.08.540; AO No. 96-77(S—1), § 21, 6-11-96; AO No. 2015-91, § 3, 8-25-15 )