SALT LAKE CITY COUNCIL MEMORANDUM

Transcription

1 SALT LAKE CITY COUNCIL MEMORANDUM DATE: February 16, 2012 TO: FROM: City Council Members Jan Aramaki, Council Staff Member SUBJECT: Ordinance to approve the assessment list and levying assessments for North Temple Viaduct Replacement SAA No COUNCIL DIST.: 3 CC: Cindy Gust-Jenson, Frank Gray, Mary DeLaMare-Schaefer, David Everitt, Dan Mulé, Marina Scott, Ed Rutan, Jennifer Bruno, Boyd Ferguson, Tim Harpst, Michael Barry, Garth Limburg, Karen Carruthers, Susan Finlayson, Blaine Carlton, Nick Tarbet,, Kristen Mulderig, Brian Fullmer, Amber McClellan, Karen Halladay, Michael Stott, Shawn McDonough, & Joyce Valdez FILE LOCATIONS: CED/North Temple Viaduct/SAA No The North Temple Viaduct Special Assessment Area (SAA) No will extend from the west side of the 400 West intersection to the east side of the 600 West intersection on North Temple and include four vehicle travel lanes, bicycle lanes, pedestrian walkways, enhanced street and pedestrian lighting, light rail tracks and a passenger transfer station from the light rail to the Front Runner commuter rail station located below the viaduct. This viaduct replacement coincides with the construction of the Airport light rail system that is being extended from downtown to the City s International Airport and North Temple Boulevard improvements. POTENTIAL MOTION: 1. [ I move that the Council ] Adopt an ordinance approving the assessment list and levying assessments upon property in Salt Lake City, Utah Special Assessment Area (North Temple Viaduct) No , establishing the effective date of the 2012 Assessment ordinance; providing for a procedure to contest an assessment; and related matters. 1

2 REQUESTED ACTION: The next step for the City Council is to adopt the attached ordinance approving the assessment list and levying assessments upon property in Salt Lake City, North Temple Viaduct Replacement Special Assessment Area (SAA), No for the purpose of paying a portion of the costs associated with the improvements. On July 19, 2011, the City Council adopted a resolution to appoint a Board of Equalization and Review and set the dates for the Board of Equalization that were held on August 17, 18 and 19, The Board heard and considered objections to and made corrections of any proposed assessments which the Board deemed unequal or unjust. This was an opportunity for property owners to discuss with the Board any actual costs that are being proposed. The Board of Equalization and Review consisted of the following City officials: one member of the City Council, a representative of the City Treasurer s Office, and a representative of the City Engineer s Office. One property owner representing three individual parcels (103 N 300 W, 121 N 300 W, and 320 W North Temple) requested adjustments to the proposed assessment. A ten percent adjustment for the three parcels was made (refer to page 2 of the bond counsel s paperwork for more details of the adjustment). BUDGET RELATED INFORMATION: The Administration states: This proposal would create an additional expense in future CIP budgets. The 10-year CIP plan currently being discussed by the Council assumes that payments on the sales tax bonds issued for the viaduct would be made using CIP funds. Council staff will be available at the time of adoption to answer any questions the Council may have regarding funding. Breakdown of funding for the North Temple Viaduct Reconstruction Property owners assessment $4,308, which will be used to pay a portion of the debt services on the sales tax bond. Assessment rate will not exceed.051 except for the adjusted assessment rates approved by the Board of Equalization. The total or any part of an assessment may be paid without interest within 25 days after the 2012 assessment ordinance is published; however assessments not paid within the 25 days shall be payable over a period of 20 years. Interest on the unpaid of an assessment shall accrue at a rate of approximately 3.75% per annum. 2

3 UTA project funds: $25 million State of Utah funds allocated to the viaduct $20 million Federal Highway Funds issued by Wasatch $5.73 million Front Regional Council and administered by UTA Anticipated Sales Taxes Bonds repaid from the $16.45 million Community Development Area Public Utilities Storm Drainage funds for the $4 million reconstruction of the City Creek conduit TOTAL North Temple Viaduct Funding $71,180,000 Total Funding, Less Public Utilities Storm $67,180,000 Drainage Funding Upcoming action before the City Council will include: Resolution authorizing the issuance and providing the sale of bonds. CHRONOLOGY: Council action already taken: November 5, 2009: The City Council received a briefing and adopted a resolution declaring the Notice of Intention and set the protest hearing date for December 8, December 8, 2009: The City Council held a protest hearing at 7:00 pm. At the conclusion of the public hearing, the protest hearing was continued to January 5, January 5, 2010: The City Council continued the December 8, 2009 protest hearing at 7:00 pm. At the conclusion of the meeting, the protest hearing was continued to January 19, January 19, 2010: The City Council held a protest hearing at 7:00 pm. The hearing was closed. In order for the District to be created, the protest rate must be less than 50 percent of the property owners. The Administration reports 14.3 percent of protests received. February 2, 2010: City Council adopted a resolution to designate the Assessment Area to be known as North Temple Viaduct No and to create the Assessment Area. July 19, 2011: On July 19, 2011, the City Council adopted a resolution to appoint a Board of Equalization and Review and set the dates for the Board of Equalization that were held on August 17, 18 and 19,

4 FRANK B. GRAY DIRECTOR MARY DE LA MARE-SCHAEFER DEPUTY DIRECTOR ROBERT FARRINGTON,.JR. SCAN EDTO:~ ~~\~ h1l"[ ~~EHl!~l~f SCANNE RA~X :~ ' DEPARTMENT OF COMMUNITY & ECONOMIC DEVELOPMENT I.:L., MAYOR OFFICE OF THE DIRECTOR CITY COUNCIL TRANSMITTAL I(),...-- 'fdj ~ [f 0 W ~ m UIJ JAN ~J Date Received: -4~~~~ Date Sent to City Council: \ / -::g l (ZQ(2 TO: FROM: Salt Lake City Council S0ren D. Simonsen, Chair Frank Gray, Director Community & Economic Develop ent DATE: January 25, 2012 RE: Assessment Ordinance for the N0l1h Temple Viaduct Replacement Special Assessment Area, Job Number STAFF CONTACTS: John Naser P.E., City Engineer or john.naser@slcgov.com DOCUMENT TYPE: Ordinance RECOMMENDATION: That the City Council adopt the Ordinance and authorize levying an assessment upon each property identified in the assessment role for the propose of paying a portion of the costs associated with the improvements included within the N0l1h Temple Viaduct Replacement Special Assessment Area, Job Number Creation of the SAA provided additional funding from property owners adjacent to the North Temple 400 West intersection. BUDGET IMP ACT: Reconstmction costs for the North Temple Viaduct are being paid from Utah State Legislature allocated funds, Federal Highway Administration Surface Transportation funds, Utah Transit Authority funds, sales tax bond revenue for the adjacent Community Development Area (CDA), property owner assessments through the Special Assessment Area, and Public Utilities storm drainage funds. The anticipated $4,308, generated from the assessment of the N0l1h Temple Viaduct Replacement is to be used for payment of a portion of the debt service on the sales tax bond. Funding for the N0l1h Temple Viaduct reconstmction was approved as follows: $25 Million from UTA project funds $20 Million from State of Utah funds allocated to the viaduct 451 SOUTH STATE STREET, ROOM 404 P.O. BOX , SALT LAKE CITY, UTAH TELEPHONE: FAX: R E CYCLEO PAPER

5 $5.73 Million in Federal Highway Funds issued by Wasatch Front Regional Council and administered by UTA $16.45 Million in anticipated Sales Taxes Bonds repaid from the Community Development Area $4 million in Public Utilities Storm Drainage funds for the reconstruction of the City Creek conduit. Total North Temple Viaduct funding: Total funding, less Public Utilities Storm Drainage funding $71,180,000 $67,180,000 The original intent ofthe North Temple Viaduct assessment was for debt service payments on the anticipated sales tax bonds until adequate funds are generated from the CDA. In further discussions with the City's Bond Counsel, it was recommended that the City use the funds generated from the SAA to pay down the viaduct construction costs rather, than for debt service on bonds. The City will likely bond for less than the original amount approved, due to project cost savings, and will use the CIP for the dept service until the CDA generates funds. This proposal would create an additional expense in future CIP budgets. The 10-year CIP plan currently being discussed by the Council assumes that payments on the sales tax bonds issued for the viaduct would be made using CIP funds. BACKGROUNDillISCUSSION: The North Temple Viaduct Replacement Special Assessment Area, Job No , involved the replacement of the existing viaduct located -----between approxirnat~lyj50-w~raml-600-we"twith,rcnmbirred-auto-!light-rail-track-viaduct The new viaduct will extend from the west side of the 400 West intersection to the east side of the 600 West intersection. It will include four vehicles travel lanes, bicycle lanes, wide pedestrian walkways, enhanced street and pedestrian lighting, tracks for the light rail extension and a passenger transfer facility from the light rail station to the Front Runner commuter rail station located below the viaduct. The construction of the viaduct coincides with the construction of the light rail system and North Temple Boulevard improvements. On February 10,2010, the City Council adopted the resolution to designate the North Temple Viaduct Assessment Area. On July 19,2011, the Council adopted the resolution appointing the Board of Equalization to hear and consider any objections to the proposed assessments. PUBLIC PROCESS: The Board of Equalization hearings were held in the City Engineer's office on August 17, 18, and 19,2011. One property owner representing three individual parcels requested adjustments to the proposed assessment. Minor adjustments to the assessment were made on those properties.

6 Salt Lake City, Utah February 21, 2012 A regular meeting of the City Council of Salt Lake City, Utah, was held on Tuesday, February 21,2012, at the hour of 7:00 p.m. at the offices of the City Council at 451 South State Street, Salt Lake City, Utah, at which meeting there were present and answering to roll call the following members who constituted a quorum: S0ren Dahl Simonsen Charlie Luke Carlton Christensen Jill Remington-Love Stan Penfold Kyle LaMalfa Luke Garrott Chair Vice Chair Councilmember Councilmember Councilmember Councilmember Councilmember Also present: Ralph Becker Edwin P. Rutan, II Mayor City Attorney Deputy City Recorder Absent: After the meeting had been duly called to order and after other matters not pertinent to this ordinance had been discussed, the City Recorder presented to the City Council a Certificate of Compliance with Open Meeting Law with respect to this February 21, 2012, meeting, a copy of which is attached hereto as Exhibit A. The Chair then noted that the Council is now convened in this meeting for the purpose, among other things, of adopting an ordinance levying assessments (the "Ordinance") for Salt Lake City, Utah Special Assessment Area (North Temple Viaduct) No (the "Assessment Area"), pursuant to Title 11, Chapter 42, Utah Code Annoated 1953, as amended. The Chair noted that a board of equalization and review (the "Board") had held hearings with respect to the assessments to be levied pursuant to the Ordinance and presented to the Council its report and stated that it had reviewed statements, comments and complaints with respect to any properties in the Assessment Area listed in the minutes of the hearings of the Board held on August 17, 18, and 19, The following Findings and Recommendations were then presented to the Council by the Board: 2012 Assessment Ordinance

7 FINDINGS It is the finding of the Board that each piece of property within the Assessment Area will be directly or indirectly benefited by the improvements to be constructed in the Assessment Area in an amount not less than the assessment to be levied against said property. No piece of property listed in the adjusted assessment list will bear more than its proportionate share of the costs of such improvements. RECOMMENDATION Because of the reduced benefit received by the three parcels listed below presented on Thursday, August 18, 2011, the Board of Equalization recommends the assessment rate for these properties to be reduced by 10% as follows: Original Proposed Assessment Al Viaduct Costs Revised Assessment Al Viaduct Costs 485, $ , $0.046 $24, $22, Original Proposed Assessment Al Viaduct Costs Revised Assessment Al Viaduct Costs 2,438, $0.051 $124, ,438, $0.046 $112, Original Proposed Assessment Al Viaduct Costs Revised Assessment Al Viaduct Costs 341, $ , $0.046 $17, $15, Original Proposed Assessment All Properties Revised Assessment All Properties $166, $150, It is the recommendation and decision of the Board that the proposed assessment list, as adjusted above, is equitable and that the improvements to be constructed within the Assessment Area constitute a benefit to the properties to be assessed. The adjusted assessment list is approved, a copy of which is attached hereto as Exhibit B (the "Assessment List"). The Board respectfully recommends that the Council approve and confirm the Assessment List and adopt an ordinance levying the assessments set out in the Assessment List Assessment Ordinance

8 Motion was then made by Councilmember and seconded by Councilmember that the Council accepts the Findings and Recommendation of the Board regarding the proposed assessments to be levied within the Assessment Area. The motion carried unanimously. The Council then authorized and directed the City Treasurer to mail a copy of the Board's final report to each property owner who objected at the Board hearings to the proposed assessment to be levied against the property owner's property at the property owner's mailing address. The Mayor then noted that the Council is now convened in this meeting for the purpose, among other things, of adopting an ordinance levying assessments against property within the Assessment Area. The following Ordinance was then introduced in writing, was fully discussed, and pursuant to motion duly made by Councilmember and seconded by Councilmember adopted by the following vote: AYE: NAY: The Ordinance was then signed by the Chair, presented to and approved by the Mayor, and recorded by the City Recorder in the official records of Salt Lake City, Utah. The Ordinance is as follows: Assessment Ordinance

9 ORDINANCE NO. of2012 An ordinance (the "2012 Assessment Ordinance") approving the assessment list and levying assessments upon property in Salt Lake City, Utah Special Assessment Area (North Temple Viaduct) No (the "Assessment Area"), establishing the effective date of the 2012 Assessment Ordinance; providing for a procedure to contest an assessment; and related matters. WHEREAS, the Council adopted a Notice of Intention (the "Notice of Intention") to designate the Assessment Area on November 5, 2009, which (a) gave notice of its intention to (i) finance a portion of the costs of certain infrastructure improvements consisting of the replacement of the existing North Temple Viaduct with an auto/light rail viaduct and related improvements, together with all other miscellaneous work necessary to complete said improvements in a proper and workmanlike manner (collectively, the "Improvements"), (ii) designate a proposed assessment area, and (b) provided a date for a protest hearing; and WHEREAS, said Notice of Intention was published once a week for four consecutive weeks beginning November 14, 2009 and ending November 30, 2009, and was mailed to the owners of property proposed to be assessed as provided by law; and WHEREAS, in accordance with the Notice of Intention and as required by law, a hearing was held before the Council on December 8, 2009 (the "2009 Hearing"); and WHEREAS, prior to and at the 2009 Hearing, persons having an interest in the Assessment Area were allowed to protest the proposed Improvements and/or the designation of the Assessment Area; and WHEREAS, after protests against the designation of the Assessment Area were heard and considered, the Council designated the Assessment Area by resolution adopted on February 2,2010; and WHEREAS, on July 19, 2011, the Council adopted a resolution appointing a board of equalization and review (the "Board") to hear and consider any objections and to make corrections to the proposed assessments which the Board deemed inequitable or unjust and to accomplish its responsibilities, the Board held hearings on August 17, 18, and 19, 2011, as required by law; and WHEREAS, the Board has submitted to the Council its Findings and Recommendation which have been accepted by the City Council; and WHEREAS, the COlmcil now desires to confirm the assessment list and to levy assessments in accordance with this assessment ordinance: BE IT ORDAINED BY THE CITY COUNCIL (THE "COUNCIL") OF SALT LAKE CITY (THE "CITY"), UTAH: Assessment Ordinance

10 Section 1. Determination of Costs. The Council has determined that the estimated acquisition and construction costs of the Improvements within the Assessment Area, including overhead costs, is $71,180,000, $4,308,911.20, of which shall be levied against the properties benefited within the Assessment Area. Section 2. Approval of Assessment List; Findings. The Council confirms and approves the Assessment Area assessment list, as revised, a copy of which is attached hereto as Exhibit B and incorporated herein by reference (the "Assessment List"). The Council has determined that the Assessment List is just and equitable; that each piece of prope11y to be assessed within the Assessment Area will be benefited in an amount not less than the assessment to be levied against said property; and that no piece of property listed in the assessment list will bear more than its proportionate share of the cost of the Improvement within the Assessment Area. Section 3. Levy of Assessments. The Council hereby levies assessments upon the real property identified in the Assessment List. The assessments levied upon each parcel of property therein described shall be in the amount set forth in the Assessment List as adjusted. An assessment is levied upon each parcel of property in the Assessment Area in accordance with the benefit received from the Improvements. Section 4. Amount of Total Assessments. The assessments do not exceed in the aggregate the sum of: (a) the contract price of the Improvements; (b) the acquisition price of the Improvements; (c) the reasonable cost of (i)(a) utility services, maintenance, and operation to the extent permitted by the Act, and (B) labor, materials, or equipment supplied by the City, if any, (ii) economic promotion activities, or (iii) operation and maintenance costs; (d) the price or estimated price of purchasing prope11y; (e) connection fees, if any; (f) the estimated interest on interim warrants and bond anticipation notes issued with respect to the assessment area, if any; (g) overhead costs not to exceed fifteen percent (15%) of the sum of (a), (b), (c), and (e); and (h) one half the cost of grading changes as provided in the Act. Section 5. Method and Rate. The cost of a portion of the Improvements to be assessed against the benefited properties within the Assessment Area and the method of assessment are as follows: Proposed Improvements Replacement of existing North Temple Viaduct with an auto/light rail viaduct and related improvements Assessment Rate.051 * Unit of Assessment Taxable or final value of property as set forth in tax rolls of Salt Lake County * The assessment rate will not exceed.051, except as adjusted by the Board of Equalization Assessment Ordinance

11 Section 6. Payment of Assessments. (a) The whole or any part of an assessment may be paid without interest within twenty-five (25) days after this 2012 Assessment Ordinance is published as required by the Act (the "Effective Date"). The whole or any part of an assessment not paid within such 25-day period shall be payable over a period of twenty (20) years beginning on or about September 7, 2012, in twenty (20) substantially equal annual principal and interest installments due on each anniversary date of the first assessment installment payment date. Interest on the unpaid balance of an assessment shall accrue at the rate of approximately 3.75% per annum from the Effective Date of this 2012 Assessment Ordinance until paid in full and each assessment installment shall include one year's interest on the unpaid assessment amount. The final interest rate shall be the same net effective rate as the City will pay on its sales tax bonds it anticipates issuing to finance a portion of the cost of the Improvements, provided, however, that in the event an assessment is not paid when due and payable, interest shall accrue on the default amolmt at the Default Rate as those terms are defined and as described herein. (b) After the above-referenced 25-day period, each assessment may be paid prior to the date on which it becomes due, but any such prepayment must include an additional amount equal to the interest which would accrue on the assessment to the next succeeding date on which interest is payable. (c) In the event all or any portion of the property assessed hereunder is subdivided into smaller parcels as evidenced by a subdivision plat approved by the Council and recorded in the Salt Lake County Recorder's office, the entire assessment levied against said property shall, as a condition to approval of said subdivision plat, be prepaid in whole. A release of the assessment lien will be delivered by the City to the property owners at the time the assessment balance is paid in full. Section 7. Default in Payment. If a default occurs in the payment of any assessment installment when due, the City may (a) declare the delinquent amount to be immediately due and subject to collection, or (b) accelerate payment of the total unpaid balance of the assessment and declare the whole of the unpaid principal and interest then due to be immediately due and payable. Additional interest shall accrue and be paid on all amounts declared to be delinquent or accelerated and immediately due and payable at the same rate as (i) is applied to delinquent real property taxes for the year in which the assessment installment becomes delinquent (the "Delinquent Rate") or (ii) as the City Council determines. In addition to interest charges at the Delinquent Rate, costs of collection, including attorneys fees and court costs ("Collection Costs"), as determined by the City Treasurer or required by law, may be charged and paid on all amounts declared to be delinquent or accelerated and immediately due and payable. In lieu of accelerating the total assessment balance when one or more assessment installments become delinquent, the City may elect to bring an action to collect only the delinquent portion of the assessment plus interest at the Delinquent Rate and Collection Costs Assessment Ordinance

12 Upon any default, the City Treasurer shall give notice in writing of the default to the owner of the property in default as shown by the last available equalized assessment rolls. Notice shall be effective upon deposit of the notice in the U.S. Mail, postage prepaid, and addressed to the owner as shown on the last equalized assessment rolls for the City or on the official ownership records of Salt Lake County. The notice shall provide for a period of thirty (30) days in which the owner shall pay the installments then due and owing together with accrued interest at the regular rate plus costs as determined by the City Treasurer. If the City elects to use the enforcement remedy involving acceleration, the Notice shall also declare that after the thirty (30) day period the City shall accelerate the then unpaid balance of the principal of the assessment to be immediately due and payable together with Collection Costs and interest on the entire unpaid balance to accrue from the date of delinquency at the Delinquent Rate. Thereafter, the City may commence foreclosure proceedings in the manner provided for actions to foreclose mortgage liens or trust deeds. If the City elects to utilize the trust deed enforcement remedy, the City Attorney shall designate a trust deed trustee for purposes of the enforcement action. If at the sale no person or entity shall bid and pay the City the amount due on the assessment plus interest and costs, the property shall be deemed sold to the City for those amounts. The City shall be permitted to bid at the sale. The remedies provided herein for the collection of assessments and the enforcement of liens shall be deemed and construed to be cumulative and the use of any one remedy for collection or enforcement shall not deprive the City of the use of any other remedy or means. The amounts of accrued interest and all costs of collection shall be added to the amount of the assessment up to the date of foreclosure sale. Section 8. Remedy of Default. If prior to the final date payment may be legally made tmder a final sale or foreclosure of property to collect delinquent assessments, or prior to the end of the three-month reinstatement period provided by Section , Utah Code Annotated 1953, as amended, in the event the collection is enforced through the method of foreclosing trust deeds, the property owner pays the full amount of all unpaid installments of principal and interest which are past due and delinquent with interest on such installments at the Default Rate to the payment date, plus all trustee's fees, attorneys' fees, and other costs of collection, the assessment of said owner shall be restored and such default removed, and thereafter the owner shall have the right to make the payments in installments as if the default had not occurred, subject to any default that may thereafter occur and the exercise of remedies as herein provided with respect thereto. Any payment made to cure a default shall be applied first, to the payment of attorneys' fees and other costs incurred as a result of such default; second, to interest charged on past due installments at the Default Rate, as set forth above; third, to the interest portion of all past due assessments; and last, to the payment of outstanding principal. Section 9. Lien of Assessment. The assessments, any interest accruing and the penalties, trustee's fees, attorneys' fees, and other costs of collection shall constitute a lien against the propeliy upon which the assessment is levied on the effective date of this Ordinance. Said lien shall be superior to the lien of any trust deed, moligage, mechanic's, or materialman's lien, or other encumbrance and shall be equal to and on a Assessment Ordinance

13 parity with the lien for general property taxes. The lien shall continue until the assessment and any interest, penalties, and costs on it are paid, notwithstanding any sale of the property for or on account of a delinquent general propeliy tax, special tax, or other assessment or the issuance of tax deed, an assignment of interest by the governing entity or a sheriff s certificate of sale or deed. Section 10. Contestability. No assessment shall be declared invalid or set aside in whole or in part because of any error or irregularity which does not go to the equity or justice of the assessment or proceeding. Any party who has not waived his or her objections to the assessment may commence a civil action against the City to enjoin the levy or collection of the assessment or to set aside and declare unlawful this 2012 Assessment Ordinance. Such action must be commenced and summons must be served on the City not later than thirty (30) days after the Effective Date of this 2012 Assessment Ordinance. This action shall be the exclusive remedy of any aggrieved party. No court shall entertain any complaint which the party was authorized to make by statute but did not timely make or any complaint that does not go to the equity or justice of the assessment or proceeding. After the expiration of the thirty (30) day period provided in this section, the assessments levied in the Assessment Area shall become incontestable as to all persons who have not commenced the action provided for in this section; and no suit to enjoin the levy, collection, or enforcement of the assessments, or to attack or question the legality of the assessments may be commenced in this state, and no court shall have authority to inquire into these matters. Section 11. Notice to Property Owners. The City Treasurer is hereby authorized and directed to give notice of assessment by mail to the property owners in the Assessment Area. Said notice shall, among other things, state the amount of the assessment and the date for payment. A copy of the form of notice of assessment is available for examination upon request at the office of the City Recorder. Section 12. All Necessary Action Approved. The officials of the City are hereby authorized and directed to take all action necessary and appropriate to effectuate the provisions of this 2012 Assessment Ordinance. Section 13. Repeal of Conflicting Provisions. All ordinances or parts thereof in conflict with this 2012 Assessment Ordinance are hereby repealed. Section 14. Publication of Ordinance. Immediately after its adoption, this 2012 Assessment Ordinance shall be signed by the Mayor and the City Recorder and shall be recorded in the ordinance book kept for that purpose. This 2012 Assessment Ordinance shall be published once in The Salt Lake Tribune, a newspaper published and having general circulation in the City, and shall take effect immediately upon its passage and approval and publication as required by law. Section 15. Notice of Assessment Interest. The City Treasurer is hereby authorized and directed to file a Notice of Assessment Interest with the Salt Lake County Assessment Ordinance

14 Recorder within five (5) days after the twenty-five (25)-day prepayment period provided in Section 6. Such Notice shall (1) state that the City has an assessment interest in the assessment property, and (2) describe the property assessed by legal description and tax identification number Assessment Ordinance

15 2012. PASSED AND APPROVED by the City COlU1cil of the City, this February 21, (SEAL) By: Chair ATTEST: By: City Recorder APPROVED AS TO FORM Salt Lake City Attorney's Office Date 'l. - I,- (7... 8Y #~ Assessment Ordinance

16 PRESENTATION TO THE MAYOR The foregoing 2012 Assessment Ordinance was presented to the Mayor for his approval or disapproval on this, By: Chair MA YOR'S APPROVAL OR DISAPPROVAL The foregoing 2012 Assessment Ordinance is hereby approved this Ralph Becker, Mayor Assessment Ordinance

17 STATE OF UTAH ) : ss. COUNTY OF SALT LAKE) I,, the duly appointed, qualified, and acting City Recorder of Salt Lake City, Utah, do hereby certify that the above and foregoing is a full, true, and con-ect copy of the record of proceedings had by the City Cmmcil of Salt Lake City, Utah, at its meeting held on February 21,2012, insofar as the same relates to or concerns the NOlih Temple Viaduct No Assessment Area as the same appears of record in my office. I further certify that the 2012 Assessment Ordinance levying the special assessments was recorded by me in the official records of Salt Lake City on February 21, IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of Salt Lake City this February 21,2012. (SEAL) By: City Recorder Assessment Ordinance

18 STATE OF UTAH ) : ss. COUNTY OF SALT LAKE ) CERTIFICATE OF MAILING NOTICE OF ASSESSMENT I, Daniel Mule, the duly appointed, qualified, and acting City Treasurer of Salt Lake City, Utah, do hereby certify that on, 2012, I caused to be mailed a Notice of Assessment to each property owner in the North Temple Viaduct No Assessment Area by United States Mail, postage prepaid, at the last known address of such owner. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of Salt Lake City, Utah this,2012. By:, City Treasurer Assessment Ordinance

19 PROOF OF PUBLICATION Attached to this page is the Proof of Publication, indicating by the affidavit of the publisher that the said 2012 Assessment Ordinance levying the special assessments adopted by the City Council on February 21, 2012, was published one time in The Salt Lake Tribune Assessment Ordinance

20 EXHIBIT A CERTIFICATE OF COMPLIANCE WITH OPEN MEETING LAW I,, the undersigned City Recorder of Salt Lake City, Utah (the "City"), do hereby certify, according to the records of the City in my official possession, and upon my own knowledge and belief, that in accordance with the requirements of Section , Utah Code Annotated 1953, as amended, I gave not less than twenty-four (24) hours public notice of the agenda, date, time, and place of the February 21,2012, public meeting held by the City Council as follows: (a) By causing a Notice, in the form attached hereto as Schedule 1, to be posted at the principal office of the City Council at 451 South State Street, Salt Lake City, Utah, on February 17,2012, at least twenty-four (24) hours prior to the convening of the meeting, said Notice having continuously remained so posted and available for public inspection until the completion of the meeting; (b) By causing a copy of such Notice, in the form attached hereto as Schedule 1, to be delivered to The Salt Lake Tribune on February 17,2012, at least twenty-four (24) hours prior to the convening of the meeting; and (c) By causing a copy of such Notice to be posted on the Utah Public Notice Website ( at least twenty-four (24) hours prior to the convening of the meeting. In addition, the Notice of 2012 Annual Meeting Schedule for the City Council (attached hereto as Schedule 2) was given specifying the date, time, and place of the regular meetings of the City Council to be held during the year, by causing said Notice to be (a) posted on, 2012, at the principal office of the City Council, (b) provided to at least one newspaper of general circulation within Salt Lake City on, 2012, and (c) published on the Utah Public Notice Website ( during the cun ent calendar year. IN WITNESS WHEREOF, I have hereunto subscribed my official signature this February 21, (SEAL) By: City Recorder A-I 2012 Assessment Ordinance

21 SCHEDULE 1 NOTICE OF MEETING A Assessment Ordinance

22 EXHIBIT B ASSESSMENT LIST B Assessment Ordinance

23 SCHEDULE 2 NOTICE OF ANNUAL MEETING SCHEDULE B Assessment Ordinance