Columbia Assessments levied after land acquired; public hearing ordinance (§ 17-148)

After the land for open space or park land has been acquired, the council shall, by ordinance, after a public hearing, levy special assessments and authorize the issuance of tax bills against the lots, parcels and tracts of land specially benefitted by purchase of the land for open space or park land. The amount of any special assessment shall not exceed the amount of the benefit conferred on the property assessed. The ordinance shall contain a description of each lot, tract or parcel of land chargeable with a portion of the cost of the land acquisition and the amount with which it is chargeable. The city clerk shall issue the tax bills and deliver them to the director of finance for collection. Tax bills shall be signed by the clerk and sealed with the corporate seal of the city. When an ordinance levying a special assessment is passed, a copy of the tax bill authorized thereby shall be delivered to the then record owner of the property charged therewith. The special assessment and tax bill shall be a first lien upon the property. The lien may be foreclosed in the manner provided by law.