10-114.   Special assessments for city improvements; apportionment;ordinance.Whenever the governing body of any city shall issue internal improvementbonds to pay for the costs of any improvement the cost of which ischargeable against specific property, they shall apportion such cost byspecial assessments in installments, and the apportionment contained in thespecial assessment ordinance shall hold good for all the installments thatare to be collected from the specific property chargeable with the costs ofsaid improvement.

      Such ordinance shall contain the total amount of assessments apportionedto each lot or piece of ground within the taxing district, and shall statethe number of annual installments in which such special assessment is to becollected; and thereafter the city clerk shall certify, annually, at thesame time as other taxes are certified, and until the special assessmentsso apportioned have been so certified, to the county clerk a full list ofthe property liable for the cost of such improvement, except such propertyupon which the special assessments aforesaid have been paid in full,together with the respective amounts due on each of said lots or pieces ofground, which amounts shall include the annual installments and interest onall unpaid balances for one year at the rate at which the bonds wereissued, and such amount so certified shall be collected as other taxes arecollected.

      The ordinance apportioning such costs may provide for the collection oftwo installments with not to exceed interest for two years, or oneinstallment and interest for one year or more, in the first year in whichsuch assessment is to be collected, if the bonds for such improvement andinterest on the same mature in such manner as to require such levy. Thelast amount so certified shall contain the installment with the interest tothe date of maturity of the last outstanding bond. All or part of saidinstallments, each installment being separately set out and designated bythe year in which it is to be extended upon the tax rolls, may be includedin one certificate.

      History:   R.S. 1923, § 10-114; Dec. 27.