[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.