[Code 1999 §515.260; CC 1979 §§500.600 —
500.610; Ord. No. 16 §20, 8-7-1907]
Unless otherwise provided by law or resolution, whenever any
street, avenue, alley or sidewalk, highway, square, curbing, guttering
or macadamizing shall be constructed under the authority of any of
the provisions of this City's ordinances or other authority applicable
to Cities of the Fourth Class, the City Engineer or the officer performing
the duties of that office shall compute the cost of such improvement
and apportion the same among the several lots or pieces of ground
abutting thereon with its proper share of such costs according to
the frontage of such property and shall certify his/her apportionment
to the Board of Aldermen at their next meeting for assessment unless
otherwise provided by law, the Board of Aldermen shall, after making
the proper assessments, make out and issue special tax bills according
to such apportionment and charge in favor of the contractor to be
paid against the several lots or pieces of ground charged, which tax
bills shall be signed by the Mayor and attested by the Clerk.
[Code 1999 §515.270; CC 1979 §500.620; Ord. No. 16 §6, 8-7-1907]
Such tax bills shall become due and payable thirty (30) days
after the date thereof, after which time suit may be brought for the
collection and foreclosure thereof in any court of competent jurisdiction.
Said special tax bills shall bear interest from maturity, and every
such special tax bill shall be a lien against the lot or pieces of
ground described in the same until the same is paid.
[Code 1999 §515.280; CC 1979 §500.630; Ord. No. 16 §8, 8-7-1907]
All special tax bills issued for special assessment for paving,
macadamizing, curbing, guttering, excavating, grading, construction
of sidewalks and for district sewers and for any other purpose whatever
authorized shall be assignable and collectible in any action brought
in the name of the City to the use of the holder thereof; but the
City shall not in any event be liable for any costs that may accrue
in such action. Such special tax bills shall in any action thereon
be prima facie evidence of the regularity of the proceedings for such
special assessments, of the validity of the bill, of the doing of
the work, and of the furnishing of the materials charged for, and
of the liability of the property to the charge stated in the bill.
