§ 53-2. Special assessments on land taken by eminent domain.

In all cases where an entire property, or a portion of any parcel, tract or lot of property, is likely to become legally exempt from special assessments through exercise of the power of eminent domain, the manager of finance shall be joined as a party respondent in any such action, and upon joinder and notice of the proceedings, the manager shall assert a claim for the amount of all special assessments, penalty interest or charges thereon with the clerk of the court in which the proceedings are filed. Upon institution of any such proceedings, the lien of special assessments levied shall be transferred from the property acquired or sought to be acquired to any money awarded or to be awarded for the taking of such property. Nothing herein contained shall require the manager of finance to file a claim in any such proceedings involving acquisition of only a portion of any property if the manager is satisfied that there is sufficient taxable property remaining after the taking of such portion to satisfy any lien for the amount of special assessments payable on such portion taken, and in such event, the lien for special assessments shall be transferred in its entirety from the part of the property taken to the part of the property of the same owner and not taken.

(Code 1950, § 166F; Ord. No. 775-07, § 89, 12-26-07)