§ 160A-236. Apportionment of assessments.
§ 160A‑236. Apportionment of assessments.
When special assessments are made against property which has been or isabout to be subdivided, the council may, with the consent of the owner of theproperty, apportion the assessment among the lots or tracts within thesubdivision, or release certain lots or tracts from the assessments if, in theopinion of the council, some of the lots or tracts in the subdivision are notbenefited by the project. Upon an apportionment, each of the lots and tracts inthe subdivision shall be released from the lien of the original assessment, andthe portions of the original assessment assessed against each lot or tractshall have the same force and effect as the original assessment as to theparticular lot or tract assessed. At the time of making an apportionment underthis section, the council shall enter on its minutes a statement to the effectthat the apportionment is made with the consent of the owners of the propertyaffected, and this entry shall be conclusive in the absence of fraud.Reassessments made under this section may include past due installments ofprincipal and interest as well as installments not then due, and anyinstallments not then due shall fall due at the same dates as they would haveunder the original assessment. The council may delegate authority to makeapportionment of assessments to the chief financial officer, but apportionmentsshall in all cases be reported to the council at its next regular meeting andentered in the minutes. (1929, c. 331, s. 1; 1935, c. 125; 1971, c. 698, s. 1.)