13.16.280 Apportionment of final assessment.
Whenever a single tract or parcel of real property shall have been assessed as a single tract or parcel and is subsequently divided into smaller tracts or parcels pursuant to ORS 92.010 to 92.190, as now or hereafter amended, and Titles 16 and 17 of this code, as now or hereafter amended, any owner, mortgagee or lienholder desiring to have the total final assessment apportioned among the smaller tracts or parcels may make an application to the City for a separation of the assessment and a determination of the amount due on the smaller tracts or parcels referenced in the application.
A. No application for apportionment of a final assessment may be made prior to the expiration of the appeal period for the assessment provided in this chapter.
B. When the deed, mortgage or other instrument evidencing the applicant’s ownership or other interest in the tract or parcel has not been recorded by the county clerk of the county in which the tract or parcel is situated, the final assessment shall not be apportioned unless the applicant files a true copy of the deed, mortgage or instrument with the city recorder.
C. The application shall be accompanied by a fee established by resolution of the Council. In addition to the application fee, the applicant shall pay all recording costs.
D. The final assessment shall be apportioned under this section by resolution of the Council. The resolution shall set out a description of the original single tract or parcel, the amount of the original assessment, a description of each of the smaller tracts or parcels, the amount of the final assessment levied against each smaller tract or parcel, the owner of each smaller tract or parcel, and such other information as required by the city recorder to keep the assessment records. Upon passage of a resolution apportioning an assessment the city recorder shall mail a notice of the apportionment to the owners of each smaller tract or parcel.
E. Apportionment of the assessment among the tracts or parcels shall be made by the City in its sole discretion, according to the same or different methodology as the original assessment. There shall be no right to object to the validity of the apportionment and any and all errors and irregularities in the original proceedings for assessment shall have been deemed to have been waived.