[CC 1983 §92.010]
Whenever the Board of Aldermen shall assess special taxes against
any lot or piece of ground for making or repairing sidewalks and sidewalk
curbing, for paving, macadamizing, curbing, or guttering for drainage
of any street, alley, avenue or highway, or repairing same, or for
any cost or expense incurred by the City for a public purpose and
chargeable by tax bill, the City Clerk shall make out a separate special
tax bill against each lot or piece of ground assessed, showing the
name of the owner, the description of the lot or piece of ground assessed,
the date and amount of the tax bill, the purpose for which it was
issued, the contractor or City in whose favor same was issued, the
number of the ordinance authorizing the issuance of the bill and the
rate of interest the tax bill bears. The City Clerk shall record each
tax bill in a special book provided for that purpose and kept by him/her
in his/her office. Said tax bills shall be signed and certified as
correct by the Mayor, countersigned by the City Clerk and the Seal
of the City impressed thereon.
[CC 1983 §92.020]
If the work or improvement was done by contract, the tax bills
when issued therefor and recorded, shall be delivered to the contractor
who did the work, and if the work was done by the City, the special
tax bills shall be delivered to the Collector and the City Clerk shall
charge him/her therewith.
[CC 1983 §92.030]
Special tax bills shall be a lien against the lot or piece of
ground described therein until paid and shall bear interest after
thirty (30) days from date of issue at a rate not to exceed the rate
on ten (10) year treasury bond per annum until paid.
[CC 1983 §92.040]
The Board of Aldermen may direct suit to be brought on all unpaid
tax bills due to the City. All special tax bills 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 cost 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 assessment, of the
validity of the bill, of the doing of the work and the furnishing
of the materials charged for, and the liability of the property to
the charge stated in the bill.
[CC 1983 §92.050]
Anyone desiring to pay any special tax bill may pay the same
to the Collector, who shall make out duplicate reports therefor, one
of which shall be delivered to the person paying the tax bill and
the other shall be filed with the City Clerk. If the tax bill so paid
is due to the City, the amount so collected shall be turned over to
the City Treasurer to the credit of the General Revenue Fund. If the
tax bill is not due to the City, the Collector shall pay the amount
to the owner or holder of the tax bill on presentation of the same
to him/her.
[CC 1983 §92.060]
When any tax bill has been paid and presented to the City Clerk,
or when the Collector has filed a copy of duplicate payment report
herein provided for with the City Clerk, the City Clerk shall note
on the record the satisfaction of such tax bill, with the date of
such satisfaction, and thereafter such tax bill shall be considered
canceled.
