Las Vegas City Commission Minutes, May 26, 1952 to February 17, 1954, lvc000008-331

shown by the plats, diagrams and plans of the work and locality to be improved now on file in the office of the City Clerk of the City of Las Vegas. Section 3. That the entire cost and expense of making said improvements, including all incidental expenses which may be legally included in the sums assessed, including, without lim­iting the generality of the foregoing, the cost of surveys, plans, assessments, the costs of construction, and the fees and compensation properly charged in the work of making special assess­ments, shall be defrayed by special assessments made according to frontage against the owners and the assessable lots, premises and property specially benefited by such improvements and included within said District. The entire cost and expense of making said improvements are deem­ed to be $14,355.05 and the total of the special assessments so levied shall be in that amount. Section 4. That in no case shall the amount of any special assessment upon any lot or pre­mises exceed 50% of the value of such lot or premises as shown upon the latest tax list or assess­ment roll for State and County taxation, but such cost in excess of 50% shall be borne by the City of Las Vegas and paid out of the General Fund. Section 5. That the County Assessor of the County of Clark and State of Nevada, the acting ex-officio City Assessor of the City of Las Vegas, Nevada, shall prepare, and is hereby empower­ed, authorized and directed to make forthwith, an assessment roll in the manner provided by the Charter of the City of Las Vegas, Nevada, and shall assess each lot and parcel of land with such relative portion of the whole amount to be levied as the length of front of such premises abut­ting upon the improvement bears to the whole frontage of all the lots to be assessed; unless on account of the shape or size of any lot or lots an assessment for a different number of feet would be more equitable; and the frontage of all lots to be assessed shall be deemed to be the aggre­gate number of feet as determined upon for assessment by the assessor. Section 6. That when said Ex-Officio City Assessor shall have completed the assessment, he shall report the same to the Board of Commissioners of the City of Las Vegas. Such report shall be signed by him and made in the form of a certificate endorse on the assessment roll which certificate shall be in the form prescribed by the Charter of the City of Las Vegas. Section 7. That after said special assessment roll shall have been prepared and reported to said Board, it shall be filed in the office of the City Clerk, and numbered. Section 8. That before said special assessment roll is adopted and confirmed by said Board, any person objecting to the assessment may file his objection thereto with the City Clerk on or before Monday, the 27th day of April, 1953, at 8:00 o ’clock P.M., at the City Hall in said City, and said time and place are hereby fixed as the time and place when and where said Board and said County Assessor and ex-officio City Assessor will meet to hear and consider objections to said special assessment roll and to review said assessment* Section 9. That after filing said special assessment roll with the City Clerk, she shall publish notice of the time said Board and said ex-officio City Assessor will meet to review the assessments once a week for two weeks in the Las Vegas Sun a daily newspaper published in said City of Las Vegas. Said Notice shall be in the form prescribed by the Charter of the City of Las Vegas. Section 10. That at said time appointed for reviewing the assessment as aforesaid, the Board of Commissioners and the Ex-officio City Assessor shall meet and then, or at some adjourned meet­ing, review the assessments and hear any objection to said assessments which may be made by any person deeming himself aggrieved thereby, and shall decide the same; and said Board may correct the same as to any assessment or description of the premises appearing therein, and may confirm and approve it as reported or as corrected, or said Board may refer the assessment back to said Ex-officio City Assessor for revision, or annul it and direct a new assessment in which case the assessment shall be made anew. Section 11. That when said special assessments shall be confirmed, the City Clerk shall make an indorsement upon the roll showing the date of confirmation, which shall be in the form prescribed by the Charter of the City of Las Vegas. Section 12. That when the assessments shall be confirmed and approved as herein provided, it shall be final and conclusive. The City Clerk shall thereupon deliver to said County Assessor, acting Ex-officio City Assessor, the Assessment Roll as confirmed by the Board of Commissioners, with her certificate of such confirmation, and of the date thereof. The County Assessor, acting Ex-Officio City Assessor, shall thereupon, without extra compensation, record such Assessment Roll in his office, and append thereto his certificate of the date of such recording, whereupon from said date all persons shall be deemed to have notice of the contents of such Assessment Roll, and it shall be prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof, and of the validity of the assessment and Assess­ment Roll. Section 13. That all special assessments, assessed as aforesaid, shall from the date of confirmation and approval thereof constitute a lien upon the respective lots or parcels of land assessed. The special assessments thereafter shall be and remain a lien on the respective lots and parcels of land assessed until paid. Section 14. That said assessments shall be due and payable at the office of the County Trea­surer of Clark County, Nevada, acting Ex-officio City Treasurer and Ex-officio Tax Collector of the City of Las Vegas, Nevada, within ten days after said special assessment roll is confirmed and approved, without interest and without demand; provided, that all such assessments, or any part thereof, may, at the election of the owner, be paid in installments, with interest, as here­inafter provided. Failure to pay the whole assessment, or any part thereof, within said period of ten days shall be conclusively considered and held an election on the part of all persons inter­ested, whether under disability or otherwise, to pay in such installments. In case of such election to pay in installments, the unpaid assessments shall be payable at the office of said Ex-officio City Treasurer in ten substantially equal annual installments of principal, the first of which installments of principal shall be due and payable on or before the 1st day of December, 1953, and the remainder of said installments shall be due and payable successively on or before the same day in each year thereafter until paid in full, with interest in all cases on the unpaid and deferred installments of principal from the 1st day of January, 1953, at the same rate of interest as that provided for in the special assessment bond to be hereafter authorized, sold, issued and delivered, but not to exceed seven per centum (7%) per annum, payable annually at the office of said Ex-officio City Treasurer, the first annual payment of interest being due and payable on the 1st day of December, 1953, and the remainder of said annual installments of