Tennessee § 7-32-115 - Apportionment by frontage among property owners.

§ 7-32-115. Apportionment by frontage among property owners.

After the completion of the work or improvement, it shall be the duty of the legislative body, in conformity with the requirements of the ordinance, to apportion at least two thirds (2/3) of the cost of such improvement not paid by federal funds upon the land within the flood plain or abutting on or adjacent to the street, highway, avenue, alley, or other public place, which apportionment shall be made against the land, and the several lots or parcels of the land, according to the frontage of the lots or parcels on the street, highway, avenue, or alley. If a municipality enters into an agreement pursuant to § 7-32-101(d), the legislative body of the municipality may apportion the costs incurred by the municipality under the agreement and all other costs authorized by this subsection (b) among each parcel of property that is determined by the legislative body to directly benefit from the public facilities that are the subject of the agreement on a fair basis, as defined in § 7-32-101, and shall levy an assessment on each parcel of property of the amount so apportioned. In addition to amounts authorized to be apportioned and assessed pursuant to subdivision (b)(1), the municipality may also apportion and assess the following costs in connection with the assessment: Costs incurred by the municipality or other public entity at the request of the other party to the agreement entered into pursuant to § 7-32-101(d) to pay costs of public facilities that will benefit the property subject to assessment; All costs relating to the issuance of bonds or other obligations pursuant to § 7-33-121 including interest expense and such amounts as the municipality deems necessary to pay capitalized interest on the bonds to the extent permitted by applicable law and to fund reserve funds to secure the payment of the bonds or other obligations; and All other fiscal, legal and administrative expenses of the municipality relating to the agreement entered into pursuant to § 7-32-101(d), any assessment under this chapter or any related financing. A municipality's determination that public facilities benefit the property subject to assessment under this chapter shall be conclusive. If a municipality levies assessments with respect to parcels of properties pursuant to this subsection (b), the municipality shall also be authorized to levy an annual assessment as to those parcels, without any further authorization from the governing body of the municipality, in the same proportion as the assessments are levied pursuant to subdivision (b)(1) to pay the costs reasonably estimated by the municipality to be incurred in connection with the administration and collection of the assessments. The legislative body of the municipality is authorized to adopt such policies and procedures as the legislative body deems appropriate to administer assessments imposed under this subsection (b), including, but not limited to, policies relating to the rate and methodology governing the implementation of the assessment. The policies and procedures may also address such matters as the reapportionment of assessments upon the request of property owners, reallocation of assessments upon subdivision of property, credits against assessment payments based upon other available funds, including earnings on reserve funds, maintenance of an assessment roll and procedures for the prepayment of assessments. A municipality may levy a maximum assessment under this subsection (b) based upon the estimated cost of the public facilities and other permitted costs being assessed, and, in such case, the amount of the assessment shall be reduced by the municipality once the actual costs are established by the municipality and may provide that assessments may become effective at different periods of time to take into account when the costs being assessed will be incurred. The legislative body of the municipality may also provide that assessments shall only be effective upon any issuance of bonds or other obligations pursuant to § 7-33-121. Each person owning property affected by the levy of an assessment shall receive written notice of: The method of apportionment of the assessment; and The amount of the assessment allocated to the owner's parcel. The notice shall be delivered by certified mail to the address listed on the records of the assessor of property of the county in which the property is located. For purposes of apportioning and assessing costs pursuant to this subsection (b), §§ 7-32-116 — 7-32-118 and § 7-32-121(c) shall not be applicable. Acts 1913 (1st Ex. Sess.), ch. 18, § 4; Shan., § 1991a13; Code 1932, § 3420; T.C.A. (orig. ed.), § 6-1115; Acts 2001, ch. 267, § 3; 2007, ch. 493, § 2; 2008, ch. 971, § 1; 2009, ch. 489, § 3. Compiler's Notes. Acts 2008, ch. 971, § 1 provided that the code commission is directed to change all references to “tax assessor”, wherever such references appear, to “assessor of property”, as such sections are amended or volumes are replaced. See § 1-1-116 . Acts 2009, ch. 489, § 9 provided that the act, which amended §§ 7-32-101 , 7-32-115 , 7-32-129 , 7-32-133 , 7-32-138 and 7-33-121 , shall apply to all agreements and assessments entered into or imposed pursuant to § 7-32-101 (d) and § 7-32-115(b) on or after July 1, 2007. Textbooks. Tennessee Jurisprudence, 22 Tenn. Juris., Special Assessments, § 8. Collateral References. Eminent domain: consideration of fact that landowner's remaining land will be subject to special assessment in fixing severance damages. 59 A.L.R.3d 534. Widening of city street as local improvement justifying special assessment of adjacent property. 46 A.L.R.3d 127.