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HomeMy WebLinkAbout12-10-07_Approve Resolution No_4084,Certifying Delin11432_14 Commission Memorandum REPORT TO: Honorable Mayor and City Commission FROM: Deanna Shannon, SID/City Assessment Clerk and Chris Kukulski, City Manager SUBJECT: Certification of Delinquent City Assessments to the County MEETING DATE: December 10, 2007 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. RECOMMENDATION: Approve the Certification of Delinquent City Assessments as submitted. 106 FISCAL EFFECTS: None ALTERNATIVES: As suggested by the City Commission. Respectfully submitted, _________________________________ ______________________________ Deanna Shannon, SID/City Assessment Clerk Chris A. Kukulski, City Manager Attachments: Certification of Delinquent City Assessments Schedule “A” 107 COMMISSION RESOLUTION NO.4084 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, 2007, 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, 2007, 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, 2007, 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. 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, 2007, 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. 108 - 2 - 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 2007, 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, 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 14th day of December 2007 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 10th day of December 2007. __________________________________________ JEFF KRAUSS, Mayor ATTEST: ______________________________________ STACY ULMEN City Clerk APPROVED AS TO FORM: ______________________________________ PAUL J. LUWE City Attorney 109 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. 4084 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, 2007, 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 10th day of December 2007. _________________________________________ ANNA ROSENBERRY Director of Finance 110 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, 411 East Main Street, Bozeman, Montana. DATED this 10th day of December 2007. __________________________________________ ANNA ROSENBERRY Director of Finance City of Bozeman Display Ad Publish: Sunday, December 16, 2007 111