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TABLE OF CONTENTS <br /> BETTERMENTS AND SPECIAL ASSESSMENTS <br /> ASSESSMENT AND COLLECTION PROCEDURES 1 <br /> I. Nature of Assessment 1 <br /> A. Special Property Tax I <br /> B. Assessment Standard I <br /> C. Exemptions 1 <br /> II. Authority to Levy Assessments 1 <br /> A. Betterments 1 <br /> B. Water Special Assessments 2 <br /> C. Sewer Special Assessments 2 <br /> D. Sidewalk Special Assessments 2 <br /> III. Assessment Procedure 2 <br /> A. Ordering Improvement and Assessment 2 <br /> B. Creating Lien 3 <br /> C. Assessing Costs 4 <br /> D. Committing Assessments 5 <br /> IV. Collection Procedure 5 <br /> A. Assessment Notice 5 <br /> B. Payment/Apportionment 5 <br /> C. Adding Assessment to Tax Bill 5 <br /> D. Suspensions/Deferrals 7 <br /> E. Prepayment of Apportioned Assessments 7 <br /> V. Property Owner Remedies 8 <br /> A. Abatement 8 <br /> B. Other Remedies 9 <br /> VI. Administrative Remedies 10 <br /> A. Property Divided After Assessment 10 <br /> B. Reassessment 10 <br /> VII. Accounting for Revenue 11 <br /> A. Enterprise Fund 11 <br /> B. Estimated Sewer Assessments 11 <br /> C. Special Act Betterment Reserves 11 <br /> RESPONSIBILITIES OF PARTIES 13 <br /> SCHEDULE OF EVENTS 15 <br /> PAYMENT—APPORTIONMENT—INTEREST EXAMPLE 17 <br /> BETTERMENT REPAYMENT SCHEDULE 19 <br /> Semi-annual Payment System Example 21 <br /> Quarterly Payment System Example 23 <br /> SENIOR CITIZEN DEFERRALS 25 <br /> Reprinted from City & Town, January 1995 <br />