§ 1005. Maintenance tax.

(a)

Annual assessments.    All real estate, exclusive of improvements thereon may, upon recommendation of the Board of Parks and Recreation Commissioners, be specially assessed annually for maintaining, adorning, constructing, repairing and otherwise improving the parks, parkways, roads and boulevards, and park facilities or portions thereof, which are under the management of the Board of Parks and Recreation Commissioners.

(b)

Park and Boulevard Special Maintenance Fund established. The funds so assessed and collected shall be known as the Park and Boulevard Special Maintenance Fund, which will reflect the establishment of any park districts.

(c)

Basis for assessments. Assessments may be made according to the valuation and assessment made or used for taxation for city purposes of real estate, exclusive of improvements thereon, provided, that any real estate, exclusive of improvements, which shall not be listed in the assessment books used for taxation for general city purposes, may, by order of the Council, be listed and valued for the purposes of this assessment.

(d)

Maximum assessments. Annual assessments authorized by this section shall never exceed in any one year five mills upon each dollar of valuation.

(e)

Lien. Every assessment shall be made and collected as provided by ordinance and shall be a lien on the property charged from the date of taking effect of the ordinance making the levy.

(f)

Penalties, interest and collection. The Council may provide penalties and interest for the failure to pay such assessments when due and may provide for the sale of the property assessed to satisfy said assessments.

Editor's note

This section becomes effective on March 1, 2007.