3.90.210 Apportionment of assessments.
A. A special assessment against property which was subdivided subsequent to certification of the special assessment roll but for which, for any reason, the special assessment was not paid at or prior to the filing of the final plat or adoption of a plat waiver, shall continue to be the liability of the parcel originally assessed until such time as the assessment has been redistributed to the subdivided lots in accordance with the procedures outlined in this section.
B. A special assessment against a parcel which was subdivided subsequent to formation of, or voluntary inclusion in, an LID, but prior to the certification of the special assessment roll, and which was, for any reason, assessed as a single parcel, and such assessment was certified, shall continue to be the liability of the parcel originally assessed until such time as the assessment has been apportioned among the subdivided lots in accordance with the procedures in this section.
C. The special assessment against subdivided parcels subject to subsections (A) or (B) of this section may be apportioned among the subdivided lots by the mutual agreement of the borough and all the owners of the lots in the subdivided parcel or as provided in subsection (D) of this section.
D. The special assessment against subdivided parcels subject to subsections (A) or (B) of this section may be apportioned among the subdivided lots by the borough upon application by the owner of a lot subject to such assessment.
1. Application shall be made to the borough in writing and shall set forth the LID involved, a description of the original parcel assessed, the amount of the assessment, a description of the subsequent subdivision action, the date the final plat for the subdivision was filed or recorded, special payments made to date, and a proposed method of apportioning the assessment. The application shall include a plat of the parcel as assessed and as subdivided.
2. The assembly shall establish the proposed apportioned assessment for each lot or parcel which it deems affected by the subdivision and shall cause all such property to be placed on an apportionment roll.
3. The assembly sitting as a board of equalization shall conduct a hearing on the roll.
4. Notice of the hearing shall be mailed to all owners of affected lots or parcels at their last known address. Notice shall be mailed at least 15 days prior to the date fixed for the hearing.
5. Mailed notice shall contain the following:
a. A brief statement describing the original assessment and the subdivision requiring apportionment of the assessment;
b. A statement that the assessment of the larger parcel is to be apportioned among the lots and parcels which resulted from the subsequent subdivision;
c. Identification of the lot or parcel owned by the addressee which is subject to the apportioned assessment;
d. The proposed apportioned assessment against the identified lot or parcel;
e. The time and place where written and oral objections to the apportionment may be presented to the board of equalization; and
f. A statement that the board of equalization may make equitable adjustments to any and all apportioned assessments on the roll after the hearing.
6. Property owners objecting to the apportionment must file with the clerk at or before the hearing a written statement of their objection to the apportionment setting forth the basis of the objection. Objections not made in writing and filed with the clerk at or before the hearing shall be conclusively presumed to have been waived.
7. Notice of the hearing shall be published at least once, with first publication not less than 15 days prior to the date fixed for hearing. Published notice shall contain substantially the same general information as mailed notice.
8. There shall be added to the individual assessments on an approved apportionment roll the amount of any penalty and interest due on the original assessment and not otherwise accounted for in the apportionment. Such penalty and interest shall be prorated among the individual lots and parcels in proportion to the approved apportioned assessments.
9. After the hearing, the assembly shall, by resolution, confirm the apportioned roll as approved by the board of equalization. The assembly may, by resolution, make such other provisions regarding the implementation of the apportioned assessment and related matters as it deems necessary.
E. Upon an apportionment of a special assessment under subsection (C) or (D) of this section, notice of the apportionment shall be filed in the appropriate recording office.
F. The apportionment assessment shall be a lien upon the property to which the apportionment is made in the amount appearing on the confirmed apportionment roll. Such lien shall be superior to all other liens except prior LID special assessment liens and a lien for real property taxes.
G. The foreclosure of a special assessment lien on property covered by subsection (A) or (B) of this section prior to redistribution shall be against all the property subject to the original assessment. Unless the special assessment is redistributed prior to redemption, the subdivider or other person whose property is subject to the lien foreclosure may redeem that person’s property only by redeeming all property subject to the lien.