HomeMy WebLinkAbout Resolution No. 4226, Certifying Delinquent Special Assessments to Gallatin County.pdfCommission Memorandum
REPORT TO: Honorable Mayor and City Commission
FROM: Deanna Shannon, Special Assessment/SID Accounting Clerk
Laurae Clark, City Treasurer
Chris Kukulski, City Manager
SUBJECT: Certification of Delinquent City Assessments to the County
MEETING DATE: December 14, 2009
RECOMMENDATION: Approve the Certification of Delinquent City Assessments to the
Gallatin County as submitted.
BACKGROUND: MCA 7-6-4182, 7-6-4183 and 7-6-4423. The city or town may provide
by ordinance for the collection by its city treasurer or town clerk of all special assessments and
taxes levied and assessed in accordance with any of the provisions of part 42 and this part in the
same manner and at the same time as taxes for general, municipal, and administrative purposes
are collected by the county treasurer. All of the provisions of 7-6-4423 apply to the collection of
the special taxes and assessments in the same manner as the provisions apply to the collection of
other city or town taxes. Delinquent special assessments must be certified to the county clerk of
the county in which the city or town is situated. The county treasurer shall collect the delinquent
special assessments and taxes in the same manner and at the same time that taxes for general,
municipal, and administrative purposes are collected.
FISCAL EFFECTS: By certifying the delinquent City Special Assessments to the
Gallatin County we will ensure the collection of the 1
st
½ amounts that were not paid on the due
date of November 30, 2009. The amount we have certified and will in turn collect as a tax deed
is $301,516.00 as noted on Schedule A attached.
ALTERNATIVES: As suggested by the City Commission.
Attachments: Certification of Delinquent City Assessments Schedule “A”
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COMMISSION RESOLUTION NO. 4226
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
BOZEMAN, MONTANA, DECLARING ANNUAL AND SEMI-ANNUAL
SPECIAL ASSESSMENT INSTALLMENTS DUE AND PAYABLE
NOVEMBER 30, 2009, AND UNPAID AS OF THAT DATE, DELINQUENT,
PURSUANT TO SECTION 7-12-4183, MONTANA CODE ANNOTATED,
AND AS PROVIDED BY CHAPTERS 2.32 AND 3.04 OF THE BOZEMAN
MUNICIPAL CODE, AND DIRECTING THE DIRECTOR OF FINANCE
TO CERTIFY THE SAME TO THE GALLATIN COUNTY TREASURER
FOR COLLECTION.
WHEREAS, pursuant to Chapters 2.32 and 3.04 of the Bozeman Municipal Code, the
Director of Finance has prepared and filed with the Commission of the City of Bozeman, attached
hereto, a report entitled Schedule "A", describing the lot or parcel subject to the assessments, the name
and address of persons assessed, showing all annual and semi-annual special assessments due and
payable November 30, 2009, and unpaid as of that date, and the amount due thereunder, with penalty;
and
WHEREAS, pursuant to Sections 7-6-4423 and 7-12-4188, M.C.A., the City Commission of
the City of Bozeman deems it necessary and proper, in order to protect the interests of the residents of
the City of Bozeman and the bondholders of the respective Special Improvement District bonds, to
declare all annual and semi-annual special assessments due and payable by 5:00 p.m. on November 30,
2009, and unpaid as of that date, delinquent and to certify the same to the Gallatin County Treasurer for
collection as other delinquent taxes, and the property and/or properties may be sold the same as other
property is sold for taxes.
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NOW, THEREFORE, BE IT RESOLVED by the City Commission of the City of
Bozeman, Montana:
Section 1
That all annual and semi-annual special assessments and installments of special assessments,
due and payable November 30, 2009, and unpaid as of that date, as set forth in Schedule "A" hereto
attached, and made a part hereof, are hereby declared delinquent.
Section 2
That the Director of Finance is hereby directed to certify all annual and semi-annual special
assessments and installments of special assessments delinquent, with penalty, as herein provided, and as
shown by Schedule "A", to the County Treasurer of Gallatin County for collection as other delinquent
taxes.
Section 3
That within ten (10) days from and after the filing of said certificate, the Director of Finance
shall publish in one issue of the Bozeman Daily Chronicle, Notice as provided by Chapter 3.04 of the
Bozeman Municipal Code.
Section 4
That the County Treasurer shall proceed with the collection of all annual and semi-annual
special assessments or installments of special assessments, as set forth in Schedule "A", that the same
shall be spread upon the delinquent tax list of the County of Gallatin for the Year 2009, and the same
shall be collected as other delinquent taxes; and that in the case the same are paid, collection shall be
made by the County Treasurer of Gallatin County, as provided by Sections 7-12-4181 and 7-12-4183,
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M.C.A., and that in the case the same are not paid, the whole property shall be sold as in the case of
other properties sold for non-payment of taxes.
Section 5
That the Director of Finance, under the direction of the City Manager, shall attend at the time
and place for sale of the property for delinquent taxes, as provided by Chapter 3.04 of the Bozeman
Municipal Code.
Section 6
That a copy of this Resolution, together with Schedule "A" attached hereto and made a part
hereof, shall on or before the 15th day of December 2009 be filed with the County Clerk and Recorder
and the County Treasurer of Gallatin County.
Section 7
That, pursuant to Chapters 2.32 and 3.04 of the Bozeman Municipal Code, attached hereto
and made a part hereof, shall be a certificate of the Director of Finance.
ADOPTED by the City Commission of the City of Bozeman, Montana, at a regular session
thereof held on the 14th day of December 2009.
________________________________________
KAAREN JACOBSON
Mayor
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ATTEST:
______________________________________
STACY ULMEN, CMC
City Clerk
APPROVED AS TO FORM:
______________________________________
GREG SULLIVAN
City Attorney
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CERTIFICATE OF DIRECTOR OF FINANCE
I, Anna Rosenberry, duly appointed, qualified and acting as Director of Finance of the City of
Bozeman, Montana, do hereby certify that the attached schedule marked Schedule "A" and made a part
of Commission Resolution No. 4226 is a true and correct list of all annual and semi-annual delinquent
special assessments and subsequent installments of special assessments due and owing the City of
Bozeman as of November 30, 2009, at 5:00 p.m.
That this certification and Schedule "A" attached hereto are made pursuant to and in
conformance with Chapter 2.32 and 3.04 of the Bozeman Municipal Code of the City of Bozeman,
Montana.
IN WITNESS WHEREOF, I hereunto set my hand this 14th day of December 2009.
________________________________________
ANNA ROSENBERRY
Director of Finance
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NOTICE
NOTICE IS HEREBY GIVEN by the Director of Finance for the City of Bozeman,
Montana, that she has certified to the Treasurer of Gallatin County a list of all property and of the
persons assessed for delinquent taxes and assessments which will be sold at public auction by the
Gallatin County Treasurer unless re-instated prior to such auction by paying all delinquent taxes,
together with interest, penalties and costs incurred.
A list of all delinquent properties and persons assessed is on file and subject to public
inspection in the offices of the Gallatin County Treasurer, Gallatin County Courthouse, 311 West Main
Street, and the Director of Finance for the City of Bozeman, 121 N Rouse Ave., Bozeman, Montana.
DATED this 14th day of December 2009.
________________________________________
ANNA ROSENBERRY
Director of Finance
City of Bozeman
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