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Council moves annual special-assessments resolution to second reading

Napoleon City Council · August 5, 2026
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Summary

Resolution 025-26, directing the finance director to certify and file annual special assessments with the Henry County auditor for placement on the 2026 tax duplicates (payable 2027), was introduced and moved to second reading. Councilmember Kevin said two parcels will be assessed this year for slightly over $1,000 together.

The council introduced Resolution 025-26, which authorizes the finance director to certify and file annual special assessments with the Henry County auditor for placement on the 2026 tax duplicates payable in 2027. The resolution was presented as routine annual business; the council president asked for motion and, after no questions, the measure moved forward to second reading.

Councilmember Kevin summarized the typical process for nuisance-property assessments — invoices sent, due diligence conducted, and assessments levied when owners do not respond — and said the city plans to assess two parcels this year with a combined total a little over $1,000. The council offered no substantive debate and the item advanced to the next reading.