ing to my best judgment conformed in all things to the direc- A. D. 19..... City Assessor. When any expense shall be incurred by the city upon or in Expenses, respect to any separate or single lot, parcel of land, or premises how met which, by the provisions of this act, the city council is authorized to charge and collect a special assessment against the same, and not being of that class of special assessments required to be made pro rata upon several lots or parcels of land, an account of the labor or services for which such expense was incurred, verified by the officer or person performing the services, or causing the same to be done, with a description of the lot or the premises upon or in respect to which the expense was incurred, or the name of the owner or person, if known, chargeable therewith, shall be reported to the city council in such manner as the city council shall present. And the provisions of the previous subdivisions with reference to special assessments generally and the proceedings necessary to be had before making the improvement, shall not apply to the assessments to cover the expense incurred, in respect to that class of improvements contemplated in this subdivision. determine The city council shall determine what amount or part of Council to every expense shall be charged and the person, if known, pro rata of against whom and the premises upon which the same shall expenses be levied as a special assessment; and as often as the city council shall deem it expedient they shall require all of the several amounts so reported and determined, and the several lots or premises and the persons chargeable therewith respectively to be reported by the city clerk to the city assessor for assessment. to make assessment Upon receiving the report mentioned in the preceding sub- City division the city assessor shall make a special assessment roll assessor and levy a special assessment therein upon each lot or parcel special of land so reported to him and against the person chargeable roll therewith, if known, the whole amount or amounts of all the charges so directed as aforesaid to be levied upon each of such lots or premises, respectively, and when completed he shall report the assessment roll to the city council. When any special assessment shall be reported by the city assessor to the city council as in this section and subdivision directed, the same shall be filed in the office of the city clerk and numbered. Before adopting the assessment the city council shall cause notice to be published for two weeks at least in some newspaper of the city of the filing of the same with the city clerk, and appointing a time when the city council and assessor will meet to review the assessments. Any person objecting to the assessment may file his objections thereto in writing with the city clerk. The notice provided for in this Notice of special assessment reviewed subdivision may be addressed to the persons whose names appear upon the assessment roll and to all others interested therein, and may be in the following form: Notice of Special Assessment To (insert the names of the persons against whom the assessment appears) and to all persons interested, take notice: That the roll of the special assessment heretofore made by the city assessor for the purpose of defraying that part of the costs which the city council decided should be paid and borne by special assessment for the (e. g., paving Virginia street to Fourth street in said city), (or constructing a sewer on Sierra street between First street and Fifth street), or (as the case may be), is now on file at my office for public inspection. Notice is hereby given that the city council and city assessor of the city of Reno will meet in the council room in said city on (insert the date fixed upon), to review said assessment, at which time and place opportunity will be given all persons interested to be heard. Dated...... ..City Clerk. At the time appointed for the purpose aforesaid the city Assessment council and city assessor shall meet and there, or at some adjourned meeting, review the assessment; and shall hear any objection to said assessments which may be made by any person deeming himself aggrieved thereby, and shall decide upon the same; and the city council may correct the same as to any assessment or description of the premises, appearing therein, and may confirm it as reported or as corrected, or they may refer the assessment back to the city assessor for revision; or annul it and direct a new assessment; in which case the same proceedings shall be had as in respect to the previous assessment. When a special assessment shall be confirmed the city clerk shall make an endorsement upon the roll showing the date of confirmation which shall be in the following words: "Special assessment roll for (describing fully what the assessment is for), as approved by the city council, the day of (month), 19.... (affixing the time). Dated... Clerk's certificate Two-thirds vote necessary for confirmation of assessment City Clerk." Sixth-When any special assessment roll shall be confirmed by the city council it shall be final and conclusive except as hereinafter provided; but no such assessment shall be confirmed except by a two-thirds vote of all the members elected to the city council. The city clerk and clerk of the city council shall thereupon deliver to the county auditor, acting ex officio city auditor, the assessment roll as confirmed by the city council, with his certificate of such confirmation, and of the date thereof. The county auditor, acting ex officio city auditor, shall thereupon, without extra compensation, record such assessment roll in his office, in a suitable book to be kept for that purpose, and append thereto his certificate roll of the date of such recording, whereupon from said date all persons shall be deemed to have notice of the contents of such assessment roll. Said roll when so endorsed and recorded Assessment shall be prima facie evidence in all courts and tribunals of the prima facie regularity of all proceedings preliminary to the making evidence thereof and of the validity of said assessment and assessment roll. All special assessments shall, from the date of recording Assessments thereof, constitute a lien upon the respective lots or parcels of lien on lands land assessed and shall be charged against the persons and properties until paid. Upon the confirmation and recording of any assessment the amount thereof may be divided into not more than ten installments, one of which installments to be collected yearly, in a manner hereinafter prescribed, with annual interest thereon at a rate not exceeding seven per cent. when All special assessments, except such installments thereof as Assessthe city council shall make payable at a future time, shall be ments, due and payable upon recording, and suit may be commenced payable for the collection thereof in the name of the city of Reno in the same manner as any other action for money owed the city of Reno; provided, the court shall order the property, or sufficient thereof to cover the amount of judgment and costs, sold, and the proceedings in said action, where the same are not inconsistent, shall be the same as is provided in the civil practice act of the State of Nevada, and whenever and wherever the words justice court, justice of the peace, and constable are used in said civil practice act the same shall be held to mean police court, police judge, and chief of police, respectively, for the purposes of said action. amounts, Should any lots or lands be divided after a special assess- Assessor to ment thereon shall have been confirmed, and divided into apportion installments, and before the collection of the installments, the when city council may require the city assessor to apportion the uncollected amounts upon the several parts of lands so divided. The report of such apportionment when confirmed shall be conclusive on all the parties, and all assessments thereafter made upon such lots or lands shall be according to such subdivision. assessment, adjusted Should any special assessment prove insufficient to pay for Deficit or the improvement or work for which it is levied, and the surplus of expense incident thereto, the amount of such deficiency shall how be paid from the general fund in the treasury of the city; and in case a greater amount shall have been collected than was necessary the excess shall be refunded ratably to those by whom it was paid. when Whenever any special assessment shall, in the opinion of the New city council, be invalid by reason of any irregularity or infor- assessment, mality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessments to be illegal, the city council shall, whether the improvement has been made or not, or whether any part of the assessments have been paid or not, have power to cause a new assessment to be made for the same not impaired purpose for which the former assessment was made. All of the proceedings for such reassessment and for the collection thereof shall be conducted in the same manner as provided for special assessment in this act. Whenever any sum or any part thereof levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment on said premises; and the assessment to that extent be deemed satisfied. No judgment or decree nor any act of the city council Lien of city vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed for such amount of the assessment as may be equitably charged against the same or as by regular mode of proceedings might have been lawfully assessed thereon. Annual installments, when Auditor to extend roll Proviso When any special assessment shall be confirmed, recorded, and be payable, and the city council desires to have the same paid in annual installments as herein before provided, the city council may, by resolution, direct the city clerk to report to the city assessor a description of such lots and premises as are contained in said roll, with the amount of the assessment levied upon each, or the amount of the annual installment with the interest added, and the name of the owner or occupant against whom the assessment was made, and to require the city assessor to levy the several sums so assessed as a tax upon the several lots or premises to which they were assessed respectively, and the city council shall annually and at the same time the city tax levy is made continue to so require the city assessor to levy the said installments of special assessments until the whole sum assessed with interest thereon has been paid. Upon receiving such report, the city assessor shall levy the sums therein mentioned upon the respective lots and premises to which they were assessed and against the persons chargeable therewith as a tax in the general assessment roll next thereafter to be made in a column for special assessments, and the county auditor, acting ex officio city auditor, shall extend the same on said roll in the same manner as state and county taxes or assessments are extended, and thereupon the amount so levied in said assessment roll shall be collected and enforced with the other taxes in the assessment roll by the county tax receiver, acting ex officio city tax receiver, and in the same manner, and shall continue to be a lien upon the premises assessed until paid, and when collected shall be credited to the proper funds; provided, that nothing in this paragraph set forth shall be construed as preventing the city of Reno from collecting any special assessment by suit in the name of the city of Reno in the manner in this subdivision before contained, and the said special assessment roll and the certified resolution confirming it, as recorded, shall be prima facie evidence of the regularity of the proceedings in making the assessment and of the right of the city to recover judgment therefor. ities not to If in any action for the collection of any assessment it shall Informalappear by reason of any irregularity or informality the assess- vitiate tax ment has not been properly made against the defendant, or the lot or the premises sought to be charged, the court may, nevertheless, on satisfactory proof that the expense has been incurred by the city which is a proper charge against the defendant, or the lot or the premises in question, render judgment for the amount properly chargeable against such defendant or upon such lot or premises. correct roll The city council of the city of Reno is hereby authorized Council may and empowered to correct or amend the said special assessment special roll, by resolution, at any time after confirmation and record- assessment ing of the same, so as to make it conform to the actual cost of the work for which the same was levied, and all changes in said roll shall be made by resolution, by a two-thirds vote of all the members elected to the city council, and the said resolution, or a copy thereof certified by the clerk of the city council as being a true copy, shall be posted in the said special assessment roll and shall constitute conclusive authority for the change so made. In construing the fifth and sixth powers of section ten, Not to article twelve, anything in this act contrary thereto shall not conflict be deemed in conflict with the provisions of said powers. Seventh-To organize, regulate, maintain, and disband a Fire fire department, to provide for the extinguishment of fire and precautions protection against the same; to regulate or prohibit the storage of gunpowder or other explosive, combustible, or inflammable material within, or transported through, the city, and to prescribe the distance from said city where the same may be stored, held, or kept; to regulate the selling, using, or keeping of firecrackers, fireworks, and the giving of any exhibition of fireworks within the city limits and any designated portion thereof. Eighth-To determine, by ordinance, what shall be deemed To define nuisances, and to provide for the abatement, prevention, and nuisances removal of the same by the city or at the expense of the parties creating, maintaining, causing, or committing such nuisances, and to provide for the penalty and punishment of the same. Ninth-To provide for safeguarding the health of the city. For this purpose, the city council may appoint a city board of Health health and by ordinance, prescribe its duties and powers, and provide that any violation of any order of the board of health shall be considered a misdemeanor. of city on all Tenth-To fix, impose and collect a license tax on and to To collect regulate all character of lawful trades, callings, industries, licenses occupations, professions and business, conducted in whole or businesses in part within the city, including all theaters, theatrical or melodeon performances and performances of any, every, and |