2016-05-09-minutes-public-works-study-session

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D. The Two Absolutes: Assessments Cannot Exceed Benefits and Assessments Must be Proportionate As shown above, all aspects of the proceedings associated with the confirmation of the final assessment roll are biased in favor of the city. In addition, our LID statutes provide that if errors in procedure are made during the course of the proceedings to confirm the final assessment roll, the city may levy a reassessment to correct those errors. in theory, with the two exceptions discussed below, any error made by the city during the assessment process, be it one of neglecting to provide notice of the final assessment roll hearing, or letting contracts improperly, or in executing the work improperly, or in neglecting to comply with any other law, may be "fixed" by conducting a reassessment hearing. The only two absolutes with which the city must concern itself are: (1 ) Has the property which is being assessed received benefits commensurate with or in excess of the amount of the assessments? (2) Has the property in the LID been assessed proportionately in relation to other parcels throughout the LID? The paramount concern of a city in proceeding with an LID and in adopting an assessment method should be the issue of special benefits. it is fundamental to assessment proceedings that: Property not benefitted by local improvements may not be assessed, and special assessments for special benefits cannot substantially exceed the amount of the special benefit, [Inre Schmitz, 44 Wn.2d 429, 433, 268 P.2d 436 (1954).] The requirement that property be specially benefitted by the improvements constructed in at least the amount of the assessment is an absolute. If there is no benefit, there can be no assessment. To hold otherwise would be to deprive the owner of property without due process of law in contravention of the Fourteenth Amendment to the Federal Constitution. [Heavens v Krug County Rural Library District; 66 Wn.2d 558, 564, 404 ] P.2d 453 (1965). What are "special benefits"? Special benefits refer to special, as opposed to general, benefits conferred upon property by the improvements which are constructed. In other words, special benefits are those derived from the improvements which are substantially more intense to the property which is assessed than to the rest of the municipality. See Heavens v. King County Rural Library District, 66 Wn.2d at 563. Special benefits are measured in the following manner: The amount of the special benefits attaching to the property, by reason of the local improvement, is the difference between the fair market value of the property mmediately after the special benefits have attached and the fair market value of the pro pertybefore the benefits have attached. [In re Schmitz, 44 Wn.2d at 434.1 The distinction between public improvements which are local in character, as opposed to general, is expiained in another case: Local and Road Improvement Qistriets Manual! for Washington State Sba'fr Edition 65