§ 18-12-121. Definitions.

"Administering department" means the Finance Department of the City of Detroit.

"Assessed cost" means the total annual cost to be paid by special assessment for the provision of all Services within a Special Assessment District, including amounts paid directly to private contractors and any reasonable costs incurred by the City and/or Designated Neighborhood Improvement Organization for initiating, implementing, and administering the Special Assessment District.

"Board of assessors" means the Board of Assessors described in Section 6-304 of the 2012 Detroit City Charter.

"Designated neighborhood improvement organization" ("DNIO") means an organization that meets all of the following criteria, as certified by the administering department:

(1)

Be a Michigan non-profit corporation in good standing.

(2)

Exist for the purpose of maintaining and improving the quality of life in a neighborhood or community with specific geographic boundaries that are identified in its articles of incorporations or bylaws.

(3)

Satisfy at least one of the following requirements:

(i)

Have a board with more than fifty percent (50%) of its board members residing within the geographic boundaries identified in its articles of incorporation or bylaws; or

(ii)

Have a demonstrated history of serving the geographic boundaries identified in its articles of incorporation or bylaws.

(4)

Have meetings open to the public, maintain records of such meetings, and compile financial reports.

(5)

Not be in default in any obligations to the City of Detroit.

"Record owner" means each owner of or party in interest in property to be assessed whose name appears upon the last local tax assessment records. The last local tax assessment record means the last assessment roll for ad valorem tax purposes that has been reviewed and indorsed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of the owners or parties listed on that roll, including but not limited to property transfer affidavits or forms required to be submitted to the Finance Department, Assessment Division, in accordance with Section 27a of the General Property Tax Act, Public Act 206 of 1893, being MCL 211.27a(10), and pursuant to Section 2 of the Notice of Special Assessment Hearings Act, Public Act 62 of 1962, being MCL 211.742.

"Service" means the provision by private contractors of any of the following within a special assessment district for the benefit of all tax parcels for which a tax parcel share is assessed for such service:

(1)

Snow removal from streets, which may include the portion designed for vehicular travel, the portion designed for pedestrian travel, or both;

(2)

Mosquito abatement; and

(3)

Security services.

"Special assessment district" ("SAD") means a geographic area in which one or more services are financed by special assessment, as established under this division.

"Street" shall mean street as defined by section 50-7-1 of this Code.

"Tax parcel" means a parcel of real property identified for the separate assessment of ad valorem and other property taxes by a ward and item number according to the records of the Board of Assessors.

"Tax parcel share" means the total annual amount assessed throughout the term of a SAD to each tax parcel within a SAD for the provision of all services. Tax parcel share for a tax parcel is determined annually for each year of the term so that each tax parcel will pay an even share of the total annual assessment by dividing anticipated assessed cost for that year in accordance with section 18-12-134 by the total number of tax parcels within a SAD (excluding those that are exempt pursuant to section 18-12-136), pursuant to the following formula:

Tax Parcel Share = Assessed Cost ÷ Total Number of Non-Exempt Tax Parcels within SAD

"Term" means the duration of a SAD created pursuant to this division, and shall be as specified in the City Council's resolution pursuant to section 18-12-132(a)(6), but shall not be less than seven (7) years. The term of a SAD shall commence from the date of the City Council's confirmation of a special assessment roll pursuant to section 18-12-133. A term may be discontinued pursuant to section 18-12-141 prior to its expiration. Any reassessment pursuant to section 18-12-134 shall not affect the term of a SAD.

(Ord. No. 07-14, § 1, 4-29-14)