Las Vegas City Commission Minutes, November 20, 1957 to December 2, 1959, lvc000011-49

SECTION 6. 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 embraced within the aforementioned Special Assessment District, with such relative portion of the whole amount to be levied in said district, as shall be proportionate to the estimated benefit resulting to such lot or parcel of land from the improvement. SECTION 7. 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 endorsed on the assessment roll, which certificate shall be in the form prescribed by the Charter of the City of Las Vegas. SECTION 8. 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 9. That before said special assessment roll is adopted and confirmed by said Board, any person objecting to the assessment may file his objections thereto with the City Clerk on or before Wednesday, the 19th day of February, 1958, at 7:30 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 10. That after filing said special assessment roll with the City Clerk, she shall give notice of the time said Board and said Ex-Officio City Assessor will meet to review the assessments by publication at least once a week for two weeks in the Las Vegas Review Journal, a daily newspaper published in said City of Las Vegas, and by mailing said notice, postage prepaid, as first class mail, at least fifteen days prior to such hearing, to the last known address of each last known owner of land within the district whose property will be assessed for the cost of the improvements, such addresses and owners being those appearing on the local property assessment rolls for general (ad valorem) taxes of the County of Clark wherein said property is located. Whenever any notice is mailed as herein provided, the fact that the person to whom it was addressed does not receive it shall not in any manner invalidate of effect the legality of the noticethere by given. Said notice shall be in the form prescribed by the Charter of the City of Las Vegas. SECTION 11. That at said time appointed for reviewing the assessments 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 confirmed 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 12. 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 13. That when the assessments shall be confirmed and approved as hereto 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 14. That all special assessments, assessed as foresaid, 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 15. 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 four weeks 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 four weeks 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 March, 1959, 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 March, 1958, at the same rate of interest as that provided for in the special assessment bond to be hereinafter 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 1-22-58