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After the council shall have approved the city manager’s report as submitted or modified, the council shall, by resolution, declare its intention to make the off-street parking facility improvement, provide the manner and method of carrying out the improvement and shall direct the finance officer to give notice of the improvement by publishing in a newspaper of general circulation in the city, a notice of its intent to establish an off-street motor vehicle parking facility. The notice shall be published once a week for two consecutive weeks making three publications in all, and will also be posted in three public places in the city for not less than two consecutive weeks prior to said hearing. A copy of the notice shall be mailed by certified mail to the record owner of each parcel of real property within the boundaries proposed to be assessed, at the address of the record owner as contained in the assessment records in the office of the assessor of the county. In the event there is a purchaser under a land sale contract, the land sale contract purchaser shall be deemed to be the owner. The notice shall contain the following information.

(a) Where filed. The report of the city manager is on file in the office of the finance officer and is subject to public examination.

(b) Hearing. The council or the council’s designee shall hold a public hearing on the proposed off-street parking facility improvement on a specified date, which shall not be earlier than 14 days following the first publication of notice at which objections to the improvement shall be heard by the council or the council’s designee; and that if prior to the hearing there shall be presented to the finance officer written objections by more than one half of the owners of property proposed to be assessed, based either on percentage of area or on the percentage of assessed within the proposed assessment and benefited area, then the improvement will be abandoned for at least one year.

(c) Benefited property. A statement that a description of the real property to be specially benefited by the improvement, the owners of the property and the city manager’s estimate of the unit cost for the improvement to be assessed against the property to be specially benefited and the total cost of the improvement to be paid for by special assessments to benefited properties is on file and subject to public inspection in the office of the finance officer.

(d) Private off-street parking facilities. Real property within the benefited area on which there is located an off-street parking facility operated as a profit-making venture for the use of the general public, as distinguished from a parking lot owned or leased and operated primarily as a service and convenience for customers of a particular business, for which a charge is made to the public by the owner or operator thereof, shall not be deemed benefited by the proposed off-street parking facility improvement for which the hearing is held. However, upon the subsequent change of use of the exempted property so that the same is not used for an off-street parking facility operated as a profit making venture for the use of the general public, as distinguished from a parking lot owned or leased and operated primarily as a service and convenience for customers of a particular business, then the property may be assessed an equivalent assessment of its proportionate share of the cost of the off-street parking facilities in the manner provided in sections 7.500 and 7.505.

(e) Equivalent assessments. Equivalent assessments on previously exempt real property shall be the product of the square feet of the area previously exempt times the rate used to compute the original assessments times the ratio of the remaining life of the bonds over the original life of the bond issue for a given district. Funds received from the new assessments shall be reserved by the city for the retirement of bonds issued to construct the parking facility where the equivalent assessment is being levied, or the funds may be reserved for repayment of assessments paid in cash in the district where the equivalent assessment is levied, but in no event will the funds paid on the equivalent assessment be used to reduce the original assessments among the property owners in the district.

(Section 7.475 amended by Ordinance No. 19393, enacted July 28, 1986, effective January 28, 1987.)