[R.O. 2011 §86.010]
Assessments made for constructing and repairing sidewalks and
sidewalk curbing, and for sewers, and for grading, paving, excavating,
macadamizing, curbing and guttering of any street, avenue, alley,
square, or other highway, or part thereof, and repairing the same,
or for any other improvement shall be known as "special assessments
for improvements" and shall be levied and collected as a special tax,
and a special tax bill shall issue therefor and be paid in the manner
provided herein.
[R.O. 2011 §§86.020 — 86.040]
A. Upon
assessment of a special tax for improvements, the City Clerk/Treasurer
shall make and deliver to the party to whom issued, or to the City
Collector if issued to the City, special tax bills against the property
liable for such improvements.
B. Special
tax bills shall be issued within ten (10) days of assessment of such
special tax for improvements.
C. Special
tax bills shall be signed by the Clerk/Treasurer and the corporate
Seal of the municipality shall be placed thereon.
[R.O. 2011 §86.060]
Special tax bills issued to the City of Savannah shall be payable
to the City Collector.
[R.O. 2011 §§86.061 — 86.062]
A. Special
tax bills may be paid in ten (10) annual installments, provided the
owner of the property described in the special tax bill shall have
filed a written request with the Clerk/Treasurer within thirty (30)
days after the letting of the contract for the improvement that his/her
tax bill or bills shall be made payable in installments. Where the
City makes the improvement, the owner must file a written request
with the Clerk/Treasurer within thirty (30) days after the special
tax bills are issued in order to pay the special tax bills in ten
(10) annual installments.
B. Where
an owner elects the installment method, the special tax bills shall
be payable as follows:
1. One-tenth (1/10) in one (1) year, one-tenth (1/10) in two (2) years,
one-tenth (1/10) in three (3) years and so forth to year ten (10)
after the date of issue.
2. Special tax bills may bear interest not to exceed eight percent (8%)
interest per annum, payable annually, from sixty (60) days after the
date of issue until paid.
3. If any annual installment or the interest thereon is not paid when
due, then all of the remaining installments shall, at the option of
the holder to the tax bill, become immediately due and payable.
4. The owner of the property charged with the payment of the special
tax bill, or the owner of any interest therein, shall have the privilege
of paying the whole of any special tax bill in full at any time, or
on any annual installment payment date of paying in full one (1) or
more of the remaining installments not of maturity date.
[R.O. 2011 §§86.063 — 86.080]
A. Special
tax bills shall become due and payable sixty (60) days after the date
of issue thereof, except in the case of special tax bills payable
in installments as herein provided.
B. Special
tax bills may bear interest not to exceed eight percent (8%) per annum
from sixty (60) days after date of issue until paid.
C. Each
special tax bill shall be a lien against the lot or tract or parcel
of land described in said special tax bill for a period of ten (10)
years after date of issue, unless sooner paid.
D. Special
tax bills payable in installments shall be a lien until one (1) year
after the date of maturity of the last installment.
E. Where
it becomes necessary to bring a suit to enforce the lien of any special
tax bill, the lien of which shall continue until the expiration of
the litigation.
F. When
provided by ordinance, special tax bills may include attorney's fees
or engineering fees, or both, however the total of these fees shall
not exceed ten percent (10%) of the total cost of the improvement.
[R.O. 2011 §86.090]
The Clerk/Treasurer shall, on completion of all special tax
bills, enter an abstract thereon in a special book provided for that
purpose. Said abstract shall recite the date of the special tax bill,
the name of the property owner and of the person in whose favor it
is issued, and a description of the property subject to the lien,
and the street upon which it abuts, amount of the special tax bill
and the character of the improvement for which it is issued.
[R.O. 2011 §§86.100 — 86.101]
A. Special
tax bills may be assigned, however, where any special tax bill has
been assigned, the City shall not in any event be liable for any cost
that may accrue in any court action brought in the name of the City
to the use of the holder thereof, nor shall the City be liable for
the amount of any special tax bill after the same is so assigned.
B. When
any special tax bill is assigned, the assignment shall be noted thereon,
and the assignee shall exhibit the same to the City Clerk/Treasurer
who shall, on the margin of said special tax bill, appropriately note
the assignment.
[R.O. 2011 §§86.102 — 86.103]
A. The
party liable to pay the special tax bill may either pay the owner
of the special tax bill, or he/she may pay the City Collector who
shall accept the money and make out duplicate receipts therefor, one
(1) of which he/she shall deliver to the person so paying and the
other shall be filed with the City Clerk/Treasurer. The Clerk/Treasurer
shall then note the filing of the receipt on the margin of the abstract
of the tax bill, and shall mark the latter "canceled" and shall affix
his/her name to the cancellation with the date thereof.
B. Cancellation
shall have the effect to extinguish all liability or right of action
on the tax bill.
[R.O. 2011 §§86.200 — 86.201]
A. The
Collector, on the presentation of the tax bill by its owner, shall
pay to the presenter the amount the Collector has received thereon.
The Collector shall take duplicate receipts therefor, one (1) of which
shall be filed with the Clerk/Treasurer, who shall note it on the
margin of the abstract of the special tax bill, and the other receipt
the Collector shall retain.
B. The
Collector shall be liable on his/her bond for said collections.