Assembly Bill No. 570-Committee on Infrastructure

SUMMARY--Authorizes creation of assessment districts for maintenance of landscaping, security walls and public lighting. (BDR 21-680)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

AN ACT relating to governmental services; providing for the creation of assessment districts for the maintenance of landscaping, security walls and public lighting; and providing other matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

State of Nevada }
}ss.
County of }
To the (insert "City Council," or "Board of County Commissioners," or other name of governing body) of ................................, Nevada:
I hereby certify and report that the foregoing is the assessment roll and assessments made by me for the purpose of paying that part of the cost which you decided should be paid and borne by special assessments for ................ Maintenance District No. ..........; that in making such assessments, I have, as near as may be, and according to my best judgment, conformed in all things to the provisions of this chapter.

Engineer

Dated at......................., Nevada, ..........., 19...

Sec. 64 1. Upon receiving the assessment roll, the governing body, by resolution, shall:
(a) Fix a time and place when and where complaints, protests and objections made in writing or verbally concerning the assessment roll, by the owner of any tract or any person interested, will be heard.
(b) Order the clerk of the municipality to give notice of the hearing.
2. The clerk of the municipality shall give notice by publication and by registered or certified mail of the time and place of the hearing. The notice must state:
(a) That the assessment roll is on file in the office of the clerk.
(b) The date of filing the assessment roll.
(c) The time and place when and where the governing body will hear all complaints, protests and objections made in writing or verbally to the assessment roll or to the proposed assessments.
(d) That if a person objects to the assessment roll or to the proposed assessments:
(1) He is entitled to be represented by counsel at the hearing;
(2) Any evidence he desires to present on these issues must be presented at the hearing; and
(3) Evidence on these issues that is not presented at the hearing may not thereafter be presented in an action brought pursuant to section 67 of this act.
(e) That any complaint, protest or objection to the regularity, validity and correctness of the assessment roll, of each assessment, and of the amount of the assessment levied on each tract must be filed in writing with the clerk of the municipality at least 3 days before the assessment hearing.
Sec. 65 1. At the time and place designated pursuant to section 64 of this act, the governing body shall hear and determine any written complaint, protest or objection filed as provided in that section and any verbal views expressed in respect to the proposed assessments, assessment roll or assessment procedure. The governing body may adjourn the hearing from time to time.
2. The governing body, by resolution, may revise, correct, confirm or set aside any assessment and order that the assessment be made de novo.
3. Any complaint, protest or objection to:
(a) The assessment roll;
(b) The regularity, validity and correctness of each assessment;
(c) The amount of each assessment; or
(d) The regularity, validity and correctness of any other proceedings occurring after the date of the hearing described in section 48 of this act and before the date of the hearing governed by this section,
shall be deemed waived unless filed in writing within the time and in the manner provided by section 64 of this act.
Sec. 66 1. After the assessment roll is in final form and is so confirmed by resolution, the municipality by ordinance shall, by reference to the assessment roll, as modified if modified, and as confirmed by the resolution, levy the assessments in the roll. This ordinance may be adopted or amended as if an emergency existed.
2. Written notice of the levy of assessment must be given by mail to the owners of all the property upon which the assessment was levied.
3. The decision, resolution and ordinance are a final determination of the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained therein, and of the amount thereof levied on each tract and parcel of land.
4. The determination by the governing body is conclusive upon the owners of the property assessed.
5. The roll, when endorsed by the clerk as the roll designated in the assessment ordinance, is prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and the validity of the assessments and the assessment roll.
Sec. 67 1. Within 15 days after the effective date of the assessment ordinance, any person who has filed a complaint, protest or objection in writing in the manner provided by section 64 of this act may commence an action or suit in any court of competent jurisdiction to correct or set aside the determination.
2. In any action brought pursuant to this section, judicial review of the proceedings is confined to the record before the government body. Evidence that has not been presented to the governing body must not be considered by the court. Judicial review of the proceedings in any action brought pursuant to this section is limited to the issues described in subsection 3 of section 65 of this act. Any other issue, including, without limitation, the method used to estimate the special benefits to be derived from the project, must not be considered by the court.
3. Thereafter all actions or suits attacking the regularity, validity and correctness of the proceedings, of the assessment roll, of each assessment contained in the assessment roll, and of the amount of the assessment levied on each tract, including the defense of confiscation, are perpetually barred.
Sec. 68 1. The cost of maintenance relating to street intersections may be segregated.
2. Such cost, except the share assessable to street or other railway companies, may be assessed upon all frontage of the street improved, excluding an alley, and on intersecting streets within a distance of one-half block in each direction from the intersections, in proportion to the frontage of each lot or tract on the street improved, excluding an alley, or on an intersecting street, or on both within such distance.
3. The cost of the maintenance relating to an alley intersection may be assessed upon the assessable property in the same block extending to the nearest street intersection and half the length of the block along its sides. However where the sides of blocks are of unequal length, the governing body may determine the limit of assessment.
4. In the alternative, the cost of maintenance relating to street intersections, including alley intersections, may be treated as one of the costs of any project without separately segregating such intersection cost. In such case the total cost of any project must be assessed as provided in subsections 1, 2 and 3 of section 59 of this act upon the basis determined without any separate assessment for intersection costs.
Sec. 69 1. All assessments made in pursuance of the assessment ordinance are due without demand within 30 days after the effective date of the assessment ordinance.
2. All such assessments may at the election of the owner be paid in quarterly installments with interest as provided in the assessment ordinance, whenever the governing body so authorizes the payment of assessments.
3. Failure to pay the whole assessment within 30 days is conclusively considered an election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid.
4. All persons who elect to pay in installments are conclusively considered as consenting to the projects, and such an election is conclusively considered as a waiver of all rights to question the power or jurisdiction of the municipality to maintain the projects, the quality of the work, the regularity or sufficiency of the proceedings or the validity or correctness of the assessment.
5. All installments, both of principal and interest, are payable at such times as may be determined in and by the assessment ordinance.
6. The clerk shall give notice by publication or by mail of the levy of any assessment, of the fact that it is payable, and of the last day for its payment as provided in this chapter.
Sec. 70 1. All assessments made against the state or any of its political subdivisions must be payable in cash without demand within 90 days after the effective date of the assessment ordinance.
2. All such assessments may at the election of the state or political subdivision against which the assessment was made be paid in installments with interest as provided in this chapter whenever the board so authorizes the payment of assessments. Such installments must not extend beyond the period authorized for private owners for the same assessment.
Sec. 71 1. Failure to pay any installment, whether principal or interest, when due ipso facto causes the whole amount of the annual assessment to become due immediately at the option of the municipality, the exercise of such option to be indicated by the commencement of foreclosure proceedings.
2. At any time before the day of sale, the owner may pay the amount of delinquent installments, with accrued interest, all penalties, and costs of collection accrued, including, but not necessarily limited to, any attorney's fees, and must thereupon be restored to the right thereafter to pay in installments in the same manner as if default had not been made.
Sec. 72 1. The payment of the amount so assessed, including each installment thereof, the interest thereon, and any penalties and collection costs, is secured by an assessment lien upon the tract assessed from the effective date of the assessment ordinance.
2. The final assessment roll, endorsed by the clerk as the roll designated in the assessment ordinance, must be recorded in the office of the county recorder together with a statement that the current payment status of any of the assessments may be obtained from the county or municipal officer who has been directed by the governing body to collect the assessment. Neither the failure to record the assessment roll as provided in this subsection nor any defect in the roll as recorded affects the validity of the assessments, the lien for the payment thereof or the priority of that lien.
3. The lien upon each tract assessed is:
(a) Coequal with the latest lien thereon to secure the payment of general taxes.
(b) Not subject to extinguishment by the sale of any property on account of the nonpayment of general taxes.
(c) Prior and superior to all liens, claims, encumbrances and titles other than the liens of assessments and general taxes.
4. No statute of limitations begins to run against any assessment nor the assessment lien to secure its payment until after the last installment of principal thereof becomes due.
Sec. 73 1. If any tract is divided after a special assessment thereon has been levied and divided into installments and before the collection of all the installments, the governing body may require the treasurer to apportion the uncollected amounts upon the several parts of land so divided.
2. The report of such an apportionment, when approved, is conclusive on all the parties, and all assessments thereafter made upon the tracts must be according to the subdivision.
3. The report, when approved, must be recorded in the office of the county recorder together with a statement that the current payment status of any of the assessments may be obtained from the county or municipal officer who has been directed by the governing body to collect the assessment. Neither the failure to record the report as provided in this subsection nor any defect in the report as recorded affects the validity of the assessments, the lien for the payment thereof or the priority of that lien.
Sec. 74 Should any assessment prove insufficient to pay for the maintenance work for which it is levied and the expense incident thereto, the amount of the deficiency must be paid from the general fund of the municipality. Any amount paid from the general fund of the municipality pursuant to this section must be added to the calculation of the annual assessment for the next year and repaid to the general fund upon collection.
Sec. 75 The governing body may provide in the assessment ordinance for any provisions the purpose of which is to secure the payment of assessments. The provisions may provide for:
1. The foreclosure of liens for delinquencies, the discontinuance of maintenance services and the collection of penalties and collection costs.
2. Events of default and the resulting rights and liabilities, and the rights, liabilities, powers and duties arising upon the breach by the municipality of any conditions or obligations.
Sec. 76 Subject to any contractual limitations binding upon the owners of any property assessed, including, but not limited to, the restriction of the exercise of any remedy to a specified proportion, percentage or number of such owners, and subject to any prior or superior rights of others, any owner may, for the equal benefit and protection of all owners similarly situated:
1. By mandamus or other civil action or proceeding enforce his rights against the municipality, the governing body and any other of the officers, agents and employees of the municipality, require the municipality, the governing body or any of such officers, agents or employees to perform and carry out their respective duties, obligations, other commitments pursuant to this chapter and their respective agreements with any such owner;
2. By a civil action require the municipality to account for revenues as if it is the trustee of an express trust; and
3. By a civil action enjoin any acts or things which may be unlawful or in violation of the rights of the owner of any property.
Sec. 77 No right or remedy conferred upon any owner of property assessed is exclusive of any other right or remedy, but each such right or remedy is cumulative and in addition to every other right or remedy and may be exercised without exhausting and without regard to any other remedy conferred by sections 76 and 78 of this act, or by any other law.
Sec. 78 The failure of any owner of property assessed to proceed as provided in section 76 of this act or any defect in such proceedings does not relieve the municipality, the governing body or any of the officers, agents and employees of the municipality of any liability for failure to perform or carry out any duty, obligation or other commitment.
Sec. 79 1. Whenever any assessment is, in the opinion of the governing body, invalid by reason of any irregularity or informality in the proceedings, or if any court of competent jurisdiction adjudges such assessments to be illegal, the governing body may, whether the maintenance has begun or not, or whether any parts of the assessments have been paid or not, cause a new assessment to be made for the same purpose for which the former assessment was made.
2. All the proceedings for such reassessment and for the collecting thereof must be conducted in the same manner as provided in this chapter for other assessments.
Sec. 80 Whenever any sum or part thereof levied upon any tracts in the assessment so set aside has been paid and not refunded, the payment so made must be applied upon the reassessment of the tracts.
Sec. 81 1. When any assessment is so levied by ordinance and is payable, the governing body shall direct:
(a) The clerk to report to the county assessor a description of such tracts as are contained in the roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made.
(b) The municipal treasurer or the county treasurer to collect the sums so assessed.
2. If the municipal treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll must be collected and enforced, both before and after delinquency, in the manner provided in sections 90 to 101, inclusive, of this act, except as otherwise provided in the ordinance levying the assessments.
3. If the county treasurer has been directed to collect unpaid assessments, the amount so levied in the assessment roll must be collected and enforced, both before and after delinquency, by the county treasurer and other county officers, as provided by law, with the other taxes in the general assessment roll of the county, and in the same manner, except as otherwise provided in the ordinance levying the assessments.
4. Such amounts shall continue to be a lien upon the tracts assessed until paid, as provided in section 72 of this act.
5. When such amount is collected, it must be credited to the proper fund.
6. The assessment roll and the certified ordinance levying the assessment are prima facie evidence of the regularity of the proceedings in making the assessment and of the right to recover judgment therefor.
Sec. 82 1. Whenever by mistake, inadvertence or for any cause any tract otherwise subject to assessment, within any maintenance district, has been omitted from the assessment roll for a project, the governing body of the municipality may, upon its own motion or upon the application of the owner of any tract within the maintenance district charged with the lien of an assessment for any project, assess the same in accordance with the special benefits accruing to the omitted property by reason of the project, and in proportion to the assessments levied upon other tracts in the maintenance district.
2. In any such case, the governing body shall first pass a resolution setting forth that the tract described was omitted from the assessments, and notifying all persons who may desire to object thereto to appear at a meeting of the governing body at a time specified in the resolution and present their objection thereto, and directing the engineer to report to the governing body at or before the date fixed for the hearing the amount which should be borne by each tract so omitted, which notice resolution must be published and given by mail to the last known owner or owners of each such tract.
3. At the conclusion of the hearing or any adjournment thereof, the governing body shall consider the matter as though the tract had been included upon the original roll, and may confirm the assessment or any portion thereof by ordinance.
4. Thereupon, the assessment or assessments on the roll of each omitted tract must be collected, the payment of which must be secured by an assessment lien, as other assessments.
Sec. 83 1. Whenever the governing body of any municipality within this state executes a contract for any project awarded by this chapter or makes any assessment against a tract within a maintenance district for any purpose authorized in this chapter, and has in making the contract or assessment acted in good faith and without fraud, or hereafter acts in good faith and without fraud, the contract and assessment is valid and enforceable as such, and the assessment is a lien upon the tract.
2. A person shall not object to the validity of such a contract, assessment or lien for the reason that:
(a) The contract for the project was not awarded in the manner or at the time required by this chapter, or otherwise.
(b) The assessment was made by an unauthorized officer or person, if the contract was confirmed by the authorities of the municipality.
(c) The assessment is based upon an improper basis of benefits to the tract within the maintenance district, unless it appears that the municipal authorities acted fraudulently or oppressively in making the assessment.
Sec. 84 Whenever any assessment, or installment thereof, is paid, or any delinquency therefor is redeemed, or any judgment therefor is paid by a joint owner of property assessed for maintenance, the joint owner may, after demand and refusal, by an action brought in the district court, recover from each of his co-owners the respective amounts of the payment which each such co-owner should bear, with interest thereon at 10 percent per annum from the date of payment, and costs of the action, and the joint owner making the payments was a lien upon the undivided interest of his co-owners in and to the property from date of the payment.
Sec. 85 Whenever, through error or inadvertence, any person pays an assessment, or installment thereof, upon the lands of another, the payer may, after demand and refusal, by an action in the district court, recover from the owner of the land the amount so paid and the costs of the action.
Sec. 86 If in any action it appears that the assessment has not been properly made against the defendant, or the tract sought to be charged, the court may, nevertheless, on satisfactory proof that the expense has been incurred by the municipality which is a proper charge against the defendant, or the tract in question, render judgment for the amount properly chargeable against the defendant or upon the tract.
Sec. 87 1. All cases in which there may arise a question of validity of any power granted or of any other provision of this chapter must be advanced as a matter of immediate public interest and concern, and heard at the earliest practicable moment.
2. The courts shall be open at all times for such purposes.
Sec. 88 In any case where a notice is required by this chapter, if the governing body or court finds for any reason that the notice was not given, the governing body or court does not thereby lose jurisdiction, and the proceeding in question is not thereby void or abated, but the governing body or court shall order the notice to be given and shall continue the hearing until such time as the notice has been properly given, and thereupon shall proceed as though notice had been properly given in the first instance.
Sec. 89 1. To defray the cost of equipment or other items necessary to perform the maintenance of a project included in a maintenance district, the governing body may advance money to cover that cost from:
(a) The general fund of the municipality, if the total cost does not exceed $300,000; or
(b) An internal service fund, if the municipality has established an internal service fund for that purpose pursuant to NRS 354.612.
2. Any money advanced pursuant to subsection 1 must be added to the calculation of the annual assessment for the next year or years and repaid to the fund from which it was taken upon collection. The repayment may not be extended for more years than the estimated useful life of the equipment or item whose cost was defrayed.
Sec. 90 1. All assessments and installments thereof must be collected and enforced by the municipal treasurer at the times and in the manner provided by this chapter. As soon as any assessment or installment becomes delinquent, the municipal treasurer shall mark the same delinquent on the assessment roll. Within 60 days thereafter, the governing body shall direct the municipal treasurer to give notice of the sale of the property or properties subject to the lien of a delinquent installment or the entire assessment if the governing body has exercised its option to cause the whole amount of the unpaid principal to become due. The notice must contain:
(a) The name of each last known owner of each tract upon which an assessment or installment thereof is delinquent, or if not known that the name is unknown.
(b) A description of each tract upon which an assessment is delinquent, and the total amount due thereon, including the delinquent installment or the whole assessment, as the case may be, accrued interest upon the whole amount of unpaid principal to the date of delinquency, interest upon unpaid principal and accrued interest from the date of delinquency to the date of sale at a rate not exceeding 1 percent per month, penalties and collection costs, including attorney's fees.
(c) A statement of the time and place of sale.
(d) A statement that each property described will be sold to satisfy the total amount due thereon.
2. Notice must be given:
(a) By publication; and
(b) By mail.
3. All such sales must be made between the hours of 10 a.m. and 4 p.m. and must take place at a convenient location within the municipality selected by the governing body. The sale must be continued from day to day, omitting Sundays and legal holidays, until all the property described in the assessment roll on which any assessment, or installment thereof, is delinquent and unpaid is sold. All sales must be public, and each lot, tract or parcel of land, or other property, must be sold separately and in the order in which it appears on the assessment roll.
4. Each tract of land sold for delinquent and unpaid assessments, or installments thereof, must be sold to the first person at the sale offering to pay the amount due thereon. If there is no bidder for any tract for a sum sufficient to pay that amount, the treasurer shall strike it off to the municipality. If any bidder to whom any property is stricken off at the sale does not pay the amount which the municipal treasurer was required to collect by the sale before 10 a.m. of the day following the sale, the property must then be resold, or if the assessment sale is closed, be deemed to have been sold to the municipality. A certificate of sale must be issued to the municipality for each property stricken off to the municipality in substantially the form provided in this chapter.
Sec. 91 Within 15 days after the completion of the sale of all property described in the assessment roll upon which a delinquent assessment or installment is unpaid, the municipal treasurer shall prepare a statement of his actions concerning the sale showing all the property sold by him, to whom sold and the sums paid for each tract. The report must be presented to the governing body at its regular meeting next following the preparation of the statement.
Sec. 92 After receiving the amount of the assessment, or installment thereof, interest, penalty and costs, the treasurer shall make out a certificate, dated on the date of the sale, stating (when known) the name of the owner as given on the assessment roll, a description of the tract sold, the amount paid therefor, the name of the purchaser, that it was sold for an installment or the whole amount of the assessment, as the case may be, giving the name of the district or other brief designation of the project for which the assessment was levied, and specifying that the purchaser is entitled to a deed upon the expiration of the applicable period of redemption as determined pursuant to subsection 1 of section 97 of this act, unless redemption is made. The certificate of sale must be signed by the municipal treasurer and delivered to the purchaser.
Sec. 93 The municipal clerk is the custodian of all certificates for property sold to the municipality. At any time before the expiration of the period of redemption as determined pursuant to subsection 1 of section 97 of this act and before the redemption of the property, he shall sell or transfer any certificate to any person who presents to him the treasurer's receipt evidencing payment of the amount for which the property described was stricken off to the municipality, with interest continuing to accrue from the date of sale to the date of payment at a rate not exceeding 1 percent per month. The clerk may, if authorized by the governing body, sell and transfer any certificate in like manner after the expiration of the period of redemption as determined pursuant to subsection 1 of section 97 of this act.
Sec. 94 When the amount of any installment or assessment, as the case may be, with interest, penalty and costs thereon, is paid to the treasurer before the sale of any property, he shall mark it paid with the date of payment on the assessment roll. When any property sold for any assessment is redeemed the treasurer shall enter it as such with the date of redemption on the roll. Such records must be made in the margin of the roll opposite the description of the property.
Sec. 95 When any property is bid in by, or stricken off to, any municipality under any proceeding provided by sections 90 to 94, inclusive, of this act, the property must be held in trust by the municipality for the maintenance district for which the assessment was levied for the amount for which the property was sold, and accrued interest at a rate of not exceeding 1 percent per month from the date on which the property was bid in by, or stricken off to, the municipality to the date of the transfer, sale or other disposition of the property. However, the municipality may at any time after receiving a deed pay to the credit of the maintenance district the amount for which the property was sold and accrued interest, and thereupon take and hold the property discharged of the trust.
Sec. 96 Any municipality may at any time after the period of redemption has expired and deeds have been issued to the municipality by virtue of any proceedings under sections 90 to 94, inclusive, of this act sell any such property at public auction to the highest bidder for cash. No bid may be accepted for any amount less than the amount set forth in the deed, plus accrued interest on the assessment. The municipality shall pay into the credit of the maintenance district for which the property was held in trust an amount necessary fully to cancel the assessment for which the property was sold, together with all penalties and interest thereon. Any such sale must be conducted only after notice describing the property has been given, and stating that the treasurer will, on the date specified, sell the property at a convenient location within the municipality selected by the governing body, between the hours of 10 a.m. and 4 p.m. and continue the sale from day to day, or withdraw the property from sale after the first day if he deems that the interests of the municipality so require. Notice of the sale must be given:
1. By publication; and
2. By mail.
Sec. 97 1. Any property sold for an assessment, or any installment thereof, is subject to redemption by the former owner, or his grantee, mortgagee, heir or other representative after:
(a) If there was a permanent residential dwelling unit or any other significant permanent improvement on the property at the time the sale was held pursuant to subsection 3 of section 90 of this act, as determined by the governing body, at any time within 2 years; or
(b) In all other cases, at any time within 120 days,
after the date of the certificate of sale, upon payment to the municipal treasurer of the amount for which the property was sold, with interest thereon at a rate of not exceeding 1 percent per month, together with all assessments, or installments thereof, interest, penalties, costs and other charges, thereon paid by the purchaser since the sale, with like interest thereon. Unless written notice of assessments subsequently paid, and the amount thereof, is deposited with the treasurer, redemption may be made without their inclusion.
2. On any redemption being made, the treasurer shall give to the redemptioner a certificate of redemption, and pay over the amount received to the purchaser of the certificate of sale or his assigns.
3. If no redemption is made within the period of redemption as determined pursuant to subsection 1, the treasurer shall, on demand of the purchaser or his assigns, and the surrender to him of the certificate of sale, execute to the purchaser or his assigns a deed to the property. No deed may be executed until the holder of the certificate of sale has notified the owners of the property that he holds the certificate, and that he will demand a deed therefor. The notice must be given by personal service upon the owner. However, if an owner is not a resident of the state or cannot be found within the state after diligent search, the notice may be given by publication. The notice and return thereof, with the affidavit of the person, or in the case of the municipality, of the clerk, claiming a deed, showing that service was made, must be filed with the treasurer.
4. If redemption is not made within 60 days after the date of service, or the date of the first publication of the notice, as the case may be, the holder of the certificate of sale is entitled to a deed. The deed must be executed only for the property described in the certificate, and after payment of all delinquent assessments, or installments thereof, whether assessed before or after the issuance of the certificate of sale. A deed may be issued to any municipality for the face amount of the certificate of sale, plus accrued interest from the date of sale to the date of the execution of the deed at a rate of not exceeding 1 percent per month.
Sec. 98 The deed must be executed in the name of the municipality which performed the maintenance or caused the maintenance to be performed and must recite in substance the matters contained in the certificate of sale, the notice to the owner, and that no redemption has been made to the property within the time allowed by law. The deed must be signed and acknowledged by the treasurer, as such, and is prima facie evidence that the property was assessed according to law, that it was not redeemed, that due notice of demand for deed had been given, and that the person executing the deed was the proper officer. The deed is conclusive evidence of the regularity of all proceedings regarding the assessment, up to and including the execution of the deed, and conveys the entire fee simple title to the property described, except as otherwise provided for municipalities, stripped of all liens and claims except as otherwise provided in section 72 of this act.
Sec. 99 The treasurer shall charge 50 cents for the issuance of each certificate of sale and $1 for each deed.
Sec. 100 The purchaser of any certificate of sale acquires a lien on the property bid in by him for the amount paid plus all taxes and delinquent assessments or delinquency, and all interest, penalties, costs and charges thereon, whether levied before or after the sale, whether for state, county or municipal purposes, and paid by him. The purchaser is entitled to interest at the rate of 1 percent per month on the original amount paid by him from the date of the sale and upon subsequent payments from the date of payment of respective amounts.
Sec. 101 1. Irrespective of which county or municipal officer has been directed to collect and enforce assessments, any municipality may proceed with the collection or enforcement of any delinquent installment, or the entire assessment if the municipality has exercised its option to cause the whole amount of principal to become due, by an action brought in the district court in and for the county in which the municipality is located. It is not necessary to bring a separate suit for each piece or parcel of property delinquent, but all or any part of the property delinquent under any single assessment roll or assessment district may be proceeded against in the same action, and any or all of the owners or persons interested in any of the property may be joined as parties defendant in the action to foreclose, and any liens for delinquent assessments or installments may be foreclosed in the proceedings.
2. The proceedings must be tried before the court without a jury. In any such proceeding, it is sufficient to allege the passage of the ordinance for creating the district, the commencing of the maintenance, the levying of assessments, the date of delinquency of the assessment or installment, and that it was not wholly paid before the delinquency or at all. The assessment roll and assessment ordinance, or authenticated copies thereof, are prima facie evidence of the regularity and legality of the proceedings and the burden of proof is upon the defendants.
3. In any action where the owners or parties interested in any particular tract included in the suit suffer a default, the court may enter judgment of foreclosure and sale as to those parties' property and order execution thereon, and the sale may proceed as to the remaining defendants and property. The judgment of the court must specify separately the amount of the assessment or installment, with interest, penalty and collection costs, including reasonable attorney's fees, chargeable to the several tracts in the proceedings. The judgment has the effect of a separate judgment, and any appeal does not invalidate or delay it except as to property which is the subject of the appeal. Judgment may be entered as to any one or more tracts or parcels of land involved, and the court may retain jurisdiction of the case as to the balance.
4. All proceedings supplemental to the judgment, including appeal, period of redemption, sale and the issuance of a deed, must be conducted in accordance with the law relating to property sold upon foreclosure of mortgages or liens upon real property, except that there is no personal liability upon the defendants for any deficiency in the proceeds of the sale.