ORD 2004-094 2002-2004 - Laserfiche WebLink

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(2) If the proposed assessment for an assessment year exceeds 1 10 percent of the preceding assessment year's total annual assessment, the district board may recommend to the council a change to the rate or method of apportiomnent of an existing assessment for a district and the recommendation shall be accompanied by a justification and proposed ordinance of consideration. (3) The council shall review and may approve the ordinance of consideration in accordance with this article. (b) The district board shall have the power to: (1) Detcnnine the annual amount due from each landowner subject to the assessment; and (2) Make an adjustment to the annual amount due when required by the assessment base or formula in the applicable ordinance establishing the district. (c) An owner of land who was not entitled to protest a proposed ordinance under sections = 13. -34 or -42 shall not be subject to an assessment levied on that owner's land pursuant to such ordinance. (d) Assessments shall be levied only as long as needed to pay costs of supplemental services and improvements, debt service and incidental expenses. Section -22. Exemptions. The properties owned by the United States except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, shall he exempt from any assessment The properties owned by the State of Hawaii and the county, except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, may be exempt from any assessment. No other properties or entities within a district shall be exempt from the assessment unless expressly exempted in the ordinance establishing the district. Section -23. Assessment payment and collection. (a) The director of tinance shall collect the assessment for a district on a basis to be agreed upon by the county, through its director of finance, and [he district board. The director of finance shall deposit all moneys so collected in an account for the district in the general trust fund unless another county fund is identified as the depository in the ordinance establishing the district. (b) All assessments levied shall be due and payable according to terms established by the district board. (c) Failure to pay the amount assessed when due shall thereafter bear penalty and interest at rates and terms determined by the district board. Any penalties and interest collected shall be deposited in that district's fund. (d) The director of tinance may deduct from the assessments collected the administrative expenses directly incurred in collection. (e) Assessments collected shall be transmitted to the district within tifteen days after the date that they are due and payable to the county. (t) By a date set in the ordinance establishing the district or written agreement between the district board and county, the director of finance shall prepare and submit a report to the district board summarizing the assessments collected or that remain unpaid by parcel of land and landowner, the amount of interest and penalties collected, the amount of moneys paid out for district purposes, and the amount of administrative expenses directly incurred in the collection of assessments which were deducted from the amounts collected. Section -24. Assessment lien. (a) The assessment levied on a parcel of land and the applicable penalty, interest and costs of collection shall he a lien against the land and improvements of the parcel of land. The lien shall attach from the effective date of the ordinance establishing a district and levying the assessment 9