1. Petitions of property owners as set forth in AS 29.46.010;

2. Letters of interest or by other informal means signed by the owners who would pay approximately 50 percent of the assessable costs; or

3. The city council by motion.

1. Feasibility Report. Upon receipt of a petition, indications of interest from property owners, or on its own initiative, the council may by motion authorize or direct the administration to prepare a report concerning the need for and the estimated cost of the district. The report shall contain a plan defining the district, outlining the properties to be assessed, recommended method of assessment and showing the desirable extent of the proposed improvement. The district may be defined by a boundary description, or by a designation of the properties to be assessed within the district by lot, block and subdivision, or if unsubdivided by other appropriate designation. The boundary description may generally refer to the streets, alleys, intersections and all other public properties and rights-of-way to be included within the district as included public streets, rights-of-way and properties. Upon receipt and consideration of the report, the council, by resolution, may propose the formation of a special assessment district with such boundaries, improvements and assessment formula as the council determines appropriate.

2. Public Hearing. After adoption of a resolution pursuant to subsection (B)(1) of this section proposing formation of a district, a public hearing on the necessity for the local improvement shall be held. The time and place of the public hearing on the proposed improvement shall be set so as to allow sufficient time for the mailing and publication of notice procedures required in WMC 5.20.130. The hearing may be continued from time to time. After hearing all interested persons favoring or opposing the proposed improvement, the council may decrease the extent or value of the improvement, and may delete from the district properties not benefited by the improvement.

3. Council Action. After the public hearing is closed, the council shall consider a resolution whether to proceed with the proposed improvement. If protests in writing as to the necessity of a local improvement are made by the owners of property bearing 50 percent or more of the estimated assessable cost of the improvement, the council may not proceed with the improvement until the protests have been reduced to less than 50 percent except upon approval of not fewer than three-fourths of the council if the council finds the improvement is needed to protect public health or safety. The council resolution to form the special assessment district and proceed with the improvement must set out findings with respect to the necessity of the improvement and benefit to the property within the district. The findings of the council are conclusive. The resolution must contain a description of the boundary of the district, a list of the parcels included within the district, and a general description of the proposed improvement. The council, in the resolution, shall assess the authorized percentage or rate of the costs of the improvement against the property within the district.

4. Assessment Roll. After the improvement has been completed and the costs of the improvement computed, the finance director shall prepare an assessment roll for the special assessment district. The assessment roll shall contain as to each parcel of property to be assessed, a brief description or designation of the parcel, the name of the owner or reputed owner of the parcel and the amount assessed against the parcel. When the assessment roll is completed, the city clerk shall fix a time and place for a public hearing on objections to the assessment roll. Notice, in accordance with WMC 5.20.130, shall be given before the hearing.

5. Public Hearing – Objections. At the public hearing an owner of property to be assessed shall have the right to present his or her objection to the assessment roll by showing errors and inequalities in the assessment roll and submitting any reason for amendment or correction of the assessment roll. The public hearing may be continued from time to time as the council shall decide. After the public hearing, the council may correct any error or inequality in the assessment roll. If an assessment is reduced, the reduction shall be spread equitably among the other properties on the roll to the extent the city does not fund the amount of the reduction. If other assessments are increased as a result of a change in the proposed assessment roll, the owners of all properties whose assessments were increased shall receive notice and be given an opportunity to object and be heard in the same manner as for the initial assessment roll. When the roll is finally determined, the city clerk shall so certify.

6. Confirmation. After the public hearing and determination of the assessment roll, the council by resolution shall confirm the special assessment roll of the special assessment district. The resolution shall provide for the levy and payment schedule of the assessments.

7. Notice of Assessment. Within 30 days after the resolution confirming the assessment roll and fixing the date of delinquency, the city clerk’s office shall mail with postage prepaid a notice to the owner of each property assessed. The notice shall designate the property, the amount of the assessment, the schedule of payments and delinquencies and the amount of the penalty and interest. Not more than 60 nor less than 30 days before the date the assessment or the first installment of the assessment becomes delinquent, the finance department shall mail a payment notice to each property owner; the failure to mail either of the notices required by this subdivision shall in no way affect any liability for or enforcement of payment of all or any part of the special assessment. (Prior code § 2.60.070)