Article III: Special Assessments

Section 510.150 Special Assessments — Generally.

[R.O. 2011 §§26-13 — 26-19; Code 1977 §§64.010 — 64.070]

Special Tax Bills Authorized. When the Board of Aldermen shall find and declare by separate ordinance or resolution that it is necessary for certain streets, sidewalks, curbs and gutters, sewer lines, water lines or other improvements, or the repair, relaying or reconstruction of same be accomplished and that the cost thereof, including engineering and attorney fees not to exceed ten percent (10%) of the total of such cost, shall be paid by the assessment of a special tax against the adjoining property fronting, bordering or abutting on such improvement, same shall be done, assessed, charged and billed as set out herein.

Improvement District No. 1. For the purpose of this Section the entire City of Salem, as now laid out and constituted, shall be deemed and is designated as "Improvement District No. 1".

How Work Done. The work necessary to be done on said improvements shall be done by the City or by contract in such cases as ordered by the Board of Aldermen, under the supervision and direction of the City Engineer according to plans and specifications prepared by such City Engineer and approved and adopted by the Board of Aldermen.

Contract To Be Let, How. If the Board of Aldermen shall direct in its separate ordinance or resolution, as provided in Subsection (A) above, that such work shall be done by contract let by the City of Salem, Missouri, such contract shall be let to the lowest and best bidder therefor within the City Engineer's estimate of the costs, after advertisement for bids for such work to be done shall have been published on the same day of two (2) consecutive weeks in a newspaper of general circulation published in the City of Salem.

Contract To Be Let, Bond Required. The successful bidder for said work shall enter into a contract with the City of Salem, Missouri, within ten (10) days after the same is awarded and give bond for the faithful performance thereof in a sum at least equal to the contract price, with sureties to be approved by the Mayor of the City of Salem, Missouri.

Craft Wages. Such separate ordinance calling for bids shall include a list of the various crafts required on the project and the prevailing wage for such craft as provided in Section 290.250, RSMo.

Additional Regulations. The provisions of the general ordinances of the City of Salem, Missouri, and the laws of the State of Missouri relating to street improvement and kindred subjects shall apply in all matters not herein specifically provided for.

Section 510.160 Costs of Improvements.

[R.O. 2011 §§26-25 — 26-31; Code 1977 §§64.080 — 64.140]

Costs Apportioned. On completion of the work as provided for by ordinance, in accordance with the plans and specifications therefor, the City Engineer shall compute the costs thereon and apportion said costs among the lots, tracts, and pieces of ground chargeable therewith as provided by law and ordinance, and report the same to the Board of Aldermen by bill and shall also report to the Board of Aldermen by bill that the work has been completed according to the plans and specifications therefor, and the date of the commencing and completion of said work.

Assess Against Adjoining Landowners. The total costs of the said improvement shall be assessed in favor of the City of Salem against the adjoining property fronting, bordering or abutting on said street, sidewalk, curb and gutter, sewer line or water line on which work is done in proportion that the linear feet of each lot, tract or parcel of ground fronting, bordering or abutting thereon bears to the total number of linear feet of all the property chargeable with the special tax aforesaid in the territory embraced by this Section, and said assessment shall be levied by ordinance, which said ordinance shall set out separately the title of the ordinance under the authority of which the work is done, a separate description of each lot, tract or parcel of ground assessed, the name of the owner or owners thereof, the number of linear feet abutting, fronting or bordering upon said improvement, the separate items of cost of said improvement and the total amount thereof, and the streets improved, and said assessment ordinance shall further provide for the making out of tax bills by the City Clerk, in evidence of said assessments, payable to the City, or contractor as otherwise provided herein.

Special Tax Bills Issued. After said special assessments shall have been levied as provided by the next preceding Section, the City Clerk shall make out and issue special tax bills against the property charged with said special taxes for the improvement in the name of the owner or owners of such property in conformity with the next preceding Section. Said special tax bills shall be issued in numerical order and among other proper facts and recitals therein, each special tax bill shall contain a brief general statement of the facts authorizing its issue, the name of the owner or owners of the property against which said special tax is levied, the description of the lot, tract assessed, the number of linear feet of the lots and tracts fronting, bordering, or abutting on the street improved, the aggregate number of linear feet of the lots and tracts fronting, bordering, abutting on the streets approved under the contract, the cost per linear foot for such assessment, the total cost of the improvement, the amount of the special tax assessed and levied against the lot or tract of land described in the tax bill, the rate of interest which it bears and when it begins to bear interest, that it is a special lien against the land therein described.

Interest — Lien. Each special tax bill issued as hereinbefore provided shall be due and payable from and after the delivery and shall bear interest after sixty (60) days from date of issuance at the rate of eight percent (8%) per annum, and such special tax bill shall be and become a lien on the property charged therewith from and after the commencing of such improvement, and shall be a lien against the lot or piece of ground described therein for a period of five (5) years after the date of issue, unless sooner paid or offered to be paid.

May Assign Bills.

All special tax bills issued as hereinbefore provided to pay the cost of such improvement shall be assignable, and may be collected of and from the owners of the land as any other claim in any court of competent jurisdiction. Suit brought to enforce the collection of the aforesaid tax bills shall be instituted in the name of the City of Salem, Missouri, to the use of the City or the owner or holder thereof.

Such special tax bills shall, in any suit brought to enforce the collection thereof, be prima facie evidence of the liability of the property charged therewith to the extent and amount therein specified.

Formalities Required. All special tax bills herein provided for shall be certified as correct by the City Engineer and shall be signed by the Mayor, and attested by the City Clerk with the corporate Seal of the City.

Abstract — Release. All such tax bills shall be abstracted by the City Clerk in a book kept for that purpose by him/her before delivery of said tax bills and said City Clerk shall release said tax bills on the margin of the record thereof upon presentation of tax bill marked paid by the City Clerk or assignee or upon presentation of other proper evidence that such tax bill has been paid in full.