[HISTORY: Adopted by ordinance 6-14-1993. Amendments noted where applicable.]
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 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 in his 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.
If the work of 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 City Collector and the City Clerk
shall charge him therewith.
Special tax bills shall be a lien against the lot or piece of
ground described therein until paid and shall bear interest after
30 days from date of issue at the rate of 18% per annum until paid.
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.
Anyone desiring to pay any special tax bill may pay the same
to the City 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 City collector shall pay
the amount to the owner or holder of the tax bill on presentation
of the same to him.
When any tax bill has been paid and presented to the City Clerk,
or when the City 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.
