[CC 1991 §135.020; CC 1970 §19-22; Ord. No. 197 §1, 8-23-1954]
A. 
Whenever the Board of Aldermen shall assess special taxes against any lot or piece of ground for making or repairing sidewalks, alley or street crossings, curbs and gutters or entrances for private driveways or for paving, macadamizing, curbing or guttering any street, alley, avenue or highway, 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.
B. 
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. The tax bills shall be signed and certified as correct by the Mayor, countersigned by the City Clerk and the Seal of the City shall be impressed thereon.
[CC 1991 §135.030; CC 1970 §19-23; Ord. No. 197 §2, 8-23-1954]
The special tax bills shall be delivered to the County Collector and the City Clerk shall charge him/her therewith.
[CC 1991 §135.040; CC 1970 §19-24; Ord. No. 197 §3, 8-23-1954]
Special tax bills shall be a lien against the lot or piece of ground described in the bill until paid and shall bear interest after thirty (30) days from the date of issuance at the rate of eight percent (8%) per annum.
[CC 1991 §135.050; CC 1970 §19-25; Ord. No. 197 §4, 8-23-1954]
A. 
The Board of Aldermen may direct suit to be brought on all unpaid bills due 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.
B. 
Special tax bills shall, in any action thereon, be prima facie evidence of the regularity of the proceedings for the special assessment, of the validity of the bill, of the doing of the work and the furnishing of the materials charged for, and of the liability of the property to the charge stated in the special tax bill.
[CC 1991 §135.060; CC 1970 §19-26; Ord. No. 197 §5, 8-23-1954]
Anyone desiring to pay any special tax bill may pay the same to the County Collector who shall make out duplicate receipts therefor, one (1) of which shall be delivered to the person paying the tax bill and the other shall be filed with the City Clerk. The amount so collected shall be turned over to the City Treasurer to the credit of the General Revenue Fund.
[CC 1991 §135.070; CC 1970 §19-27; Ord. No. 197 §6, 8-23-1954]
When any special tax bill has been paid and presented to the City Clerk or when the County Collector has filed a duplicate copy of a payment receipt with the City Clerk, the City Clerk shall note on the record the satisfaction of the special tax bill with the date of such satisfaction, and thereafter such tax shall be considered as canceled.