MUNICIPAL IRRIGATION DISTRICT

Transcription

1 MUNICIPAL IRRIGATION DISTRICT CITY OF CALDWELL ICCTFOA SEPTEMBER 21 ST, 2017

2 TITLE 50 MUNICIPAL CORPORATIONS CHAPTER 18 CITY IRRIGATION SYSTEMS 1806 APPORTIONMENT OF COSTS 1807 LEVYING OF ANNUAL ASSESSMENTS TO DEFRAY OPERATING AND MAINTENANCE COSTS 1811 BOARD OF CORRECTION CHANGES IN ASSESSMENT BOOKS 1814 NOTICE OF TIME ASSESSMENTS BECOME DUE APPORTIONMENT OF ASSESSMENTS 1815 ENTRY OF DELINQUENT ASSESSMENTS AND PENALTIES AMOUNTS OF PENALTY AND INTEREST 1816 CERTIFICATE SHOWING AMOUNT OF COLLECTIONS AND DELINQUENCIES 1817 COMPILATION OF ALPHABETICAL LIST OF DELINQUENCIES 1818 CERTIFIED COPY OF DELINQUENCY LIST FILED FEE 1819 REDEMPTION OF LANDS 1820 UNREDEEMED PROPERTY DEEDED TO CITY 1821 NOTICE OF PENDING TAX DEED 1822 AFFIDAVIT OF COMPLIANCE BY TREASURER 1823 TAX DEED FROM AND CONTENTS TITLE CONVEYED 1824 DEED PRIMA FACIE EVIDENCE OF REGULARITY 1825 DEED TO CITY RECITALS AND FORM 1826 SALE OF LAND BY CITY

3 CODE , 1811, 1814 ON OR BEFORE 4 TH MONDAY OF JANUARY PREPARE AN ASSESSMENT BOOK; ON OR BEFORE 2 ND WEDNESDAY OF FEBRUARY MAYOR AND COUNCIL MEET TO SET RATES; ON OR BEFORE FIRST DAY OF MARCH GIVE NOTICE OF TIME MAYOR AND COUNCIL WILL MEET TO CORRECT ASSESSMENTS; MARCH 20 TH LAST DATE FOR MAYOR AND COUNCIL TO MEET TO CORRECT ASSESSMENTS; WITHIN 5 DAYS OF SET MEETING MAYOR AND COUNCIL SHALL CERTIFY ASSESSMENT; APRIL 1 ST ASSESSMENTS ARE DUE; REQUIRES PUBLICATION IN PAPER;

4 APPORTIONMENT OF COSTS TO DEFRAY THE EXPENSE OF CONVEYING, CONTROLLING, DISTRIBUTING AND APPORTIONING SUCH IRRIGATION WATER AS HEREIN PROVIDED, THE CITY MAY ASSESS AND APPORTION THE COST THEREOF AGAINST THE SEVERAL WATER USER [USERS] OR LANDOWNERS USING THE SAME, ACCORDING TO THE LENGTH OF TIME EACH USER OR LANDOWNER MAY USE SUCH WATER, AND COLLECT SUCH MONEY AND KEEP IT IN A SEPARATE FUND TO BE KNOWN AS THE "IRRIGATION FUND" OF SUCH CITY FOR THE PURPOSE OF PAYING SUCH EXPENSE, INCLUDING THE ASSESSMENT OF THE CANAL OR IRRIGATION COMPANIES WHO FURNISH SUCH CITY WITH WATER FOR UPKEEP AND MAINTENANCE THEREOF, UPON THE ASSIGNED STOCK HELD BY SUCH CITY, PROVIDED, THAT SUCH CITY MAY PAY SAID EXPENSE OUT OF THE GENERAL FUND AND PROVIDE FOR SUCH PAYMENT THROUGH THE GENERAL LEVY, IF A MAJORITY OF THE CITY COUNCIL SO DETERMINE.

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6 N BY 2 ND WEDNESDAY IN FEBRUARY MAYOR AND COUNCIL REVIEW IRRIGATION FUND EXPENSES AND REVENUE TO SET RATES PRESENTED BY PUBLIC WORKS DIRECTOR ANALYSIS OF PREVIOUS YEAR OPERATING EXPENSES AND CURRENT BUDGET YEAR ACTUAL EXPENSES REVIEW OF CAPITAL PLAN TO DETERMINE CAPITAL EXPENDITURES CITY OF CALDWELL DID A RATE INCREASE IN 2017; FIRST ONE IN TEN YEARS

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9 LEVYING OF ANNUAL ASSESSMENTS TO DEFRAY OPERATING AND MAINTENANCE COSTS THE CLERK OF SUCH CITY WHICH SHALL ACQUIRE AND OPERATE A CITY IRRIGATION SYSTEM UNDER SECTIONS THROUGH , IDAHO CODE, SHALL ACT AS THE ASSESSOR OF SUCH IRRIGATION SYSTEM AND SHALL, ON OR BEFORE THE FOURTH MONDAY OF JANUARY OF EACH YEAR, PREPARE AN ASSESSMENT BOOK CONTAINING A FULL AND ACCURATE LIST AND DESCRIPTION OF ALL OF THE LOTS, PARCELS, PIECES AND TRACTS OF LAND WITHIN THE BOUNDARIES OF SUCH CITY IRRIGATION SYSTEM TO WHICH IRRIGATION WATER IS BEING SUPPLIED BY SUCH SYSTEM, AND A LIST OF THE PERSONS WHO OWN, CLAIM OR HAVE IN POSSESSION OR CONTROL THEREOF DURING SAID YEAR, GIVING THE NUMBER OF ACRES IN THE UNPLATTED PORTION OF SUCH CITY AND THE NUMBER OF THE LOTS AND BLOCKS WITHIN THE BOUNDARIES OF SUCH CITY IRRIGATION SYSTEM LISTED TO EACH PERSON.

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11 After Assessment book is created and given to City Clerk on or before the 4 th Monday of January, City of Caldwell Irrigation billings are prepared and mailed out between the 1 st 7 th of February

12 LEVYING OF ANNUAL ASSESSMENTS TO DEFRAY OPERATING AND MAINTENANCE COSTS, CONTINUED THE MAYOR AND COUNCIL OF SUCH CITY SHALL, ON OR BEFORE THE SECOND WEDNESDAY OF FEBRUARY OF EACH YEAR, MEET AND MAKE AN ESTIMATE OF THE NECESSARY FUNDS FOR THE EXPENSES OF MAINTAINING, OPERATING, IMPROVING, EXTENDING AND ENLARGING SAID CITY IRRIGATION SYSTEM FOR THE CURRENT FISCAL YEAR. SAID ESTIMATE SHALL ALSO INCLUDE A REASONABLE SUM NOT TO EXCEED TEN PERCENT (10%) OF THE TOTAL ESTIMATE FOR ANTICIPATED UNPAID AND DELINQUENT TAXES AND SUCH SUM AS MAY BE NECESSARY TO RETIRE OUTSTANDING WARRANTS, INDEBTEDNESS, SINKING FUNDS, BONDS AND INTEREST OF A CITY IRRIGATION SYSTEM, AND SHALL SPREAD THE SAME UPON THEIR MINUTES AND SHALL THEREUPON APPORTION TO EACH LOT, PIECE OR PARCEL OF LAND WITHIN THE BOUNDARIES OF SUCH IRRIGATION SYSTEM IN PROPORTION TO THE BENEFITS RECEIVED BY SUCH LOT, PIECE OR PARCEL OF LAND GROWING OUT OF THE MAINTENANCE AND OPERATION OF SUCH IRRIGATION SYSTEM. SUCH ASSESSMENT SHALL BE IMMEDIATELY CARRIED OUT BY THE CITY CLERK AND ENTERED UNDER APPROPRIATE COLUMNS ON THE ASSESSMENT ROLL. SAID ASSESSMENT ROLL SHALL CONTAIN AN APPROPRIATE COLUMN FOR EACH ITEM ASSESSED AND SHALL BE SUBJECT TO REVIEW BY THE MAYOR AND COUNCIL OF THE CITY AS HEREINAFTER PROVIDED.

13 IRRIGATION SYSTEM FEES AND ASSESSMENTS RESOLUTION SETS FEES, ASSESSMENTS AND POLICIES RECEIVES AND ACCEPTS THE ASSESSMENT BOOK FOR THE 20XX IRRIGATION SEASON SETS ESTIMATE OF EXPENSES SETS TIME AND PLACE FOR BOARD OF CORRECTION MEETING FOR 20XX ASSESSMENTS SETS FEES FOR CONNECTION TO IRRIGATION SYSTEM METHOD OF ALLOCATING ASSESSMENTS SETS CUSTOMER SERVICE CHARGES SETS POLICIES

14 LEVYING OF ANNUAL ASSESSMENTS TO DEFRAY OPERATING AND MAINTENANCE COSTS, CONTINUED ON OR BEFORE THE FIRST DAY OF MARCH OF EACH YEAR THE CITY CLERK MUST GIVE NOTICE OF THE TIME THE MAYOR AND COUNCIL SHALL MEET TO CORRECT THE ASSESSMENTS SO MADE; SAID NOTICE SHALL BE PUBLISHED TWICE AT INTERVALS OF NOT LESS THAN SIX (6) DAYS IN THE OFFICIAL NEWSPAPER TO GIVE NOTICE WHEN THE MAYOR AND COUNCIL WILL MEET TO CORRECT SUCH ASSESSMENTS SO LEVIED AND ASSESSED AS HEREIN PROVIDED. THE TIME FIXED FOR SUCH MEETING SHALL NOT BE LATER THAN THE TWENTIETH DAY OF MARCH OF EACH YEAR AND IN THE MEANTIME THE ASSESSMENT BOOKS SHALL REMAIN IN THE OFFICE OF THE CITY CLERK FOR THE INSPECTION OF ANY PERSON INTERESTED

15 BOARD OR CORRECTION CHANGES IN ASSESSMENT BOOKS AT THE TIME OF THE MEETING SPECIFIED IN THE NOTICE REQUIRED BY SECTION , THE MAYOR AND COUNCIL OF SUCH CITY ARE HEREBY CONSTITUTED A BOARD OF CORRECTION AND FOR THAT PURPOSE SHALL MEET AND CONTINUE IN SESSION FROM DAY TO DAY AS LONG AS MAY BE NECESSARY NOT TO EXCEED THREE (3) DAYS, EXCLUSIVE OF HOLIDAYS AND MAKE SUCH CHANGES IN THE SAID ASSESSMENT BOOK AS MAY BE NECESSARY TO MAKE IT CONFORM TO THE FACTS, AND SUCH ASSESSMENTS LEVIED FOR THE MAINTENANCE, OPERATION, EXTENSION AND ENLARGEMENT OF THE WORKS MAY BE REVIEWED BY THE MAYOR AND COUNCIL OF THE CITY DURING SAID TIME UPON THE REQUEST OF ANY PERSON INTERESTED, AND WITHIN FIVE (5) DAYS AFTER THE MAYOR AND COUNCIL, SHALL HAVE ADJOURNED AS A BOARD OF CORRECTION, THE CITY CLERK SHALL COMPLETE THE ASSESSMENT BOOKS AS THE SAME MAY HAVE BEEN ADJUSTED AND/OR CORRECTED BY THE MAYOR AND COUNCIL SITTING AS A BOARD OF CORRECTION AND SHALL CERTIFY TO THE SAME AND DELIVER SAID BOOKS TO THE CITY TREASURER WHO SHALL COLLECT THE ASSESSMENTS IN THE MANNER HEREIN PROVIDED.

16 NOTICE OF TIME ASSESSMENTS BECOME DUE APPORTIONMENT OF ASSESSMENTS UPON RECEIPT OF SUCH ASSESSMENT ROLL THE TREASURER OF THE CITY SHALL PUBLISH A NOTICE IN THE OFFICIAL NEWSPAPER OF SUCH CITY THAT THE SAID ASSESSMENTS SHALL BE DUE AND PAYABLE ON OR BEFORE THE 1ST DAY OF APRIL OF EACH YEAR, WHICH SAID NOTICE SHALL BE PUBLISHED TWICE AT INTERVALS OF NOT LESS THAN SIX (6) DAYS. ALL ASSESSMENTS COLLECTED SHALL, BY THE CITY TREASURER, BE APPORTIONED TO THE SEVERAL FUNDS IN PROPORTION TO THE SEVERAL LEVIES. NO IRRIGATION WATER SHALL BE SUPPLIED TO ANY LOTS, PIECES OR PARCELS OF LAND WITHIN THE BOUNDARIES OF SUCH IRRIGATION SYSTEM UNTIL SUCH ASSESSMENTS SHALL HAVE BEEN PAID IN FULL.

17 ENTRY OF DELINQUENT ASSESSMENTS AND PENALTIES W/CERTIFICATE SHOWING CURRENT BALANCE DUE. ON OR BEFORE THE 2ND MONDAY OF JULY OF EACH YEAR IN WHICH THE ASSESSMENTS ARE LEVIED, THE CITY SHALL ENTER ALL DELINQUENT ASSESSMENTS AND PENALTIES ON THE ASSESSMENT ROLL, WHICH ENTRY SHALL BE CONSIDERED TO BE DATED AS OF THE FIRST DAY OF JULY OF EACH YEAR. ( ) A PENALTY OF TWO PER CENT (2%) OF THE AMOUNT UNPAID SHALL BE COLLECTED ALONG WITH THE ASSESSMENTS THAT ARE DELINQUENT. ( ) INTEREST AT THE RATE OF EIGHT PER CENT (8%) PER YEAR SHALL BE COLLECTED FROM THE DATE OF SALE UNTIL REDEMPTION, FOR THOSE THAT HAVE BALANCES UNPAID FROM THE PREVIOUS YEAR/S. ( ) ON OR BEFORE THE 3RD MONDAY OF JULY OF EACH YEAR IN WHICH THE ASSESSMENTS WERE LEVIED, THE CITY SHALL MAKE A CERTIFICATE TO THE CLERK OF THE CITY SHOWING THE AMOUNT OF SUCH ASSESSMENTS COLLECTED BEFORE DELINQUENCY AND THE AMOUNT OF SUCH ASSESSMENTS WHICH HAVE BECOME DELINQUENT. ( )

18 ALPHABETICAL LIST OF DELINQUENCIES ( ) ON OR BEFORE THE 4TH MONDAY OF JULY OF THE YEAR IN WHICH SUCH ASSESSMENTS WERE LEVIED, THE CITY SHALL COMPILE A LIST OF DELINQUENCY ENTRIES, IN WHICH REDEMPTION HAS NOT BEEN MADE. THE LIST SHALL CONTAIN A DESCRIPTION OF THE LOTS, LANDS, PARCELS & PIECES OF REAL ESTATE COVERED BY SUCH DELINQUENCY AND THE NAME OF THE PERSON OR PERSONS TO WHOM THEY ARE ASSESSED, TOGETHER WITH THE AMOUNT OF SUCH DELINQUENT ASSESSMENTS WITH PENALTIES, IN CASE SUCH LIST IS NOT IN ALPHABETICAL ORDER IT SHALL SUPPLEMENT THE LIST WITH AN ALPHABETICAL INDEX. EXAMPLE: Name Account No. Asmnt# Total Account Balance Service Address Subdivision Lot Blk Mailing Address ABREGO, Y $ $ $ $ $ $ WILDERNESS DR ACKERMAN, D $ $ $ $ $ $ $ SHELBY ST DELAWARE # WILDERNESS DR, CALDWELL, ID, VALLIVUE HGTS SHELBY ST, CALDWELL, ID, 83605

19 CERTIFIED COPY OF DELINQUENCY LIST FILED ( ) ON OR BEFORE THE 4TH MONDAY OF JULY OF THE YEAR IN WHICH SUCH ASSESSMENTS WERE LEVIED, THE CITY TREASURER SHALL FILE A CERTIFIED COPY OF THE DELINQUENCY LIST, AS PROVIDED IN THE PRECEDING SECTION, WITH THE COUNTY RECORDER OF THE COUNTY IN WHICH THE LANDS COVERED BY THE VARIOUS DELINQUENT ASSESSMENTS ARE LOCATED WHICH SAID LIST SHALL BE KEPT WITH THE RECORDS OF SAID COUNTY RECORDER IN A BOOK TO BE FURNISHED BY SUCH CITY DESIGNATED "A RECORD OF DELINQUENT ASSESSMENTS OF THE CITY OF..." UPON RECEIVING SUCH CERTIFIED LIST THE RECORDER SHALL ENTER THE SAME ON HIS RECEIPT BOOK AND SHALL BE ENTITLED TO A FILING FEE OF $2.00 THEREFOR.

20 REDEMPTION OF LANDS ( ) UPON RECEIPT OF FUNDS FROM DELINQUENT USER, INCLUDING PENALTY + INTEREST, THE TREASURER SHALL NOTE THE REDEMPTION ON THE DELINQUENCY LIST AND ISSUE A REDEMPTION CERTIFICATE IN TRIPLICATE SHOWING: 1. LANDS REDEEMED 2. YEAR OF ASSESSMENT REDEEMED 3. THE DELINQUENCY ENTRY NUMBER ONE (1) COPY SHALL BE DELIVERED TO THE REDEMPTIONER (IF PREVIOUSLY RECORDED) AND ONE (1) COPY TO THE COUNTY RECORDER (WHO SHALL ENTER THE REDEMPTION ON HIS RECORD) COUNTY MAY CHARGE.25 CENTS, WHICH MAY BE ADDED BY THE CITY TO REDEMPTION AMOUNT AND TRANSMITTED TO COUNTY BY CITY.

21 EXAMPLE OF REDEMPTION CERTIFICATE FILED:

22 UNREDEEMED PROPERTY-( / ) IF THE PROPERTY IS NOT REDEEMED WITHIN THREE (3) YEARS FROM THE DATE OF DELINQUENCY, THE CITY CAN TAKE A DEED TO THE PROPERTY, BUT THE CITY SHALL NOT BE ENTITLED TO A TAX DEED. UNTIL THE FOLLOWING SECTIONS HAVE BEEN COMPLIED WITH ( ): STARTING AFTER FEBRUARY 1 ST AND COMPLETE BEFORE APRIL 1 ST (ASSUMING JULY 1 ST IS THE DATE OF DELINQUENCY). 1. PUBLISH A NOTICE OF PENDING TAX DEED IN THE OFFICIAL NEWSPAPER a) SAID NOTICE SHALL STATE THE CITY TREASURER WILL TAKE DEED TO ALL OF THE PROPERTY UPON THE DELINQUENCY LIST FOR THE YEAR OF DELINQUENCY [STATING THE YEAR OF DELINQUENCY] FOR WHICH THE CITY IS ENTITLED TO TAKE TITLE TO THE PROPERTY. SAID NOTICE SHALL: i. NEED NOT GIVE NAMES OR DESCRIBE PROPERTY, ii. SHALL BE PUBLISHED THREE (3) TIMES, NO LESS THAN ONE (1) WEEK APART. 2. MAIL A NOTICE OF PENDING TAX DEED TO THE PERSON/PERSONS IN WHOSE NAME THE PIECES OR PARCELS OF PROPERTY STANDS IN THE RECORDER'S OFFICE OF THE COUNTY. a) NOTICE SHALL STATE: b) WHEN THE DELINQUENCY ENTRY WAS MADE c) IN WHOSE NAME THE PROPERTY WAS ASSESSED d) THE DESCRIPTION OF THE LANDS, LOTS OR PIECES OF REAL ESTATE FOR WHICH SUCH DELINQUENCY WAS MADE e) THE YEAR OF ASSESSMENT FOR WHICH THE REDEMPTION PERIOD WILL SOON EXPIRE f) AND THE DATE WHEN THE REDEMPTION PERIOD WILL EXPIRE (3 YEARS AFTER DELINQUENT ASSESSMENTS WERE ENTERED USUALLY JULY 1 ST )

23 EXAMPLE OF NOTICE OF PENDING TAX DEED

24 AFFIDAVIT OF COMPLIANCE BY TREASURER ( ) SUMMARY: AFTER JULY 1 ST THE CITY TREASURER MUST SIGN AFFIDAVIT OF COMPLIANCE BY TREASURER BEFORE CITY SHALL BE ENTITLED TO A DEED, AND SHALL FILE AFFIDAVIT FROM NEWSPAPER WITH THE CITY CLERK. NOTE: IT IS RECOMMENDED THAT THE AFFIDAVIT BE REVIEW BY THE CITY ATTORNEY

25 PREPERATION OF TAX DEED ( / ) : TAX DEED MUST RECITE THE MATTERS RECITED IN THE DELINQUENCY ENTRY, WHICH WERE: a. A DESCRIPTION OF THE PROPERTY TO BE DEEDED; b. NAME(S) OF THE PERSON OR PERSONS TO WHOM THE DELINQUENT ASSESSMENT WAS ASSESSED; c. THE AMOUNT OF THE DELINQUENT ASSESSMENT WITH PENALTIES/INTEREST; SUCH DEED DULY ACKNOWLEDGED OR PROVED SHALL BE PRIMA FACIE EVIDENCE IN THAT: (1) THE PROPERTY WAS ASSESSED AS REQUIRED BY LAW; (2) THAT THE PROPERTY WAS EQUALIZED AS REQUIRED BY LAW; (3) THAT THE ASSESSMENTS WERE LEVIED IN ACCORDANCE WITH LAW; (4) THAT THE ASSESSMENTS WERE UNPAID; (5) THAT AT THE PROPER TIME THE DELINQUENCY ENTRY WAS MADE AS PRESCRIBED BY LAW AND BY THE PROPER OFFICER; (6) THAT THE PROPERTY WAS UNREDEEMED; (7) THAT THE PERSON WHO EXECUTED THE DEED WAS THE PROPER OFFICER OF THE CITY. SUCH DEED DULY ACKNOWLEDGED AND PROVED SHALL BE PRIMA FACIE EVIDENCE OF THE REGULARITY OF ALL PROCEEDINGS FOR THE ASSESSMENTS UP TO AND INCLUDING THE EXECUTION AND DELIVERY OF THE DEED. THE SAID DEED SHALL CONVEY TO THE GRANTEE THE ABSOLUTE TITLE TO THE LANDS DESCRIBED THEREIN FREE AND CLEAR OF ALL LIENS AND ENCUMBRANCES EXCEPT MORTGAGEES OF RECORD, HOLDERS OF LIENS AND BONDHOLDERS TO WHICH NOTICE HAS NOT BEEN SENT AFTER REQUEST, AS PROVIDED IN THIS ACT, AND EXCEPT ANY LIENS FOR ASSESSMENTS WHICH HAVE ATTACHED SUBSEQUENT TO ASSESSMENT RESULTING IN THE SALE AND EXCEPT ANY LIEN FOR STATE AND COUNTY TAXES : SUCH DEED DULY ACKNOWLEDGED AND PROVED IS PRIMA FACIE EVIDENCE OF THE REGULARITY OF ALL OTHER PROCEEDINGS FROM THE ASSESSMENT BY THE TREASURER UP TO THE EXECUTION OF THE DEED.

26 DEED PRIMA FACIE EVIDENCE OF REGULARITY. DEED TO CITY -- RECITALS AND FORM (1825) SUMMARY: CITY TREASURER IS TO EXECUTE TO THE CITY A DEED TO THE PROPERTY DESCRIBED IN THE DELINQUENCY ENTRY ; DEED SHALL RECITE THAT IT WAS ISSUED IN CONSIDERATION OF THE AMOUNT OF TAXES OR ASSESSMENTS (SPECIFYING THE AMOUNT) FOR THE YEAR (NAMING THE YEAR) TO THE CITY TREASURER.

27 SALE OF LAND BY CITY ( ) ALL LOTS, PIECES OR PARCELS OF LAND TAKEN BY THE CITY UNDER THE PROVISIONS OF THIS ACT MAY BE SOLD BY THE CITY UNDER THE PROVISIONS OF SECTIONS THROUGH [, IDAHO CODE], AS PROPERTY NOT ACQUIRED OR USED AS A PUBLIC PARK, PLAYGROUND OR PUBLIC BUILDING SITE.

28 Any Questions