12-608.   Levy of special assessments; hearing of complaints; ordinance;payment of bonds; limitation on action to set aside assessments.As soon as the cost of such improvement is determined, the governingbody shall determine and assess to each lot or parcel of ground liable forsuch special assessment the amount to be paid thereon, which amount shallbe determined by the assessed value of the lots and pieces of land withoutregard to the buildings or improvements thereon, which value shall beascertained by three disinterested appraisers appointed by the mayor andconfirmed by the council or commission. It shall be the duty of saidappraisers, within five days after being notified of their appointment, toproceed to appraise such lots and pieces of land as may be designated bythe council or commission, after having taken and subscribed an oath tomake a true and impartial appraisement, which appraisement shall bereturned to the city council or commission at its first meeting after thesame shall have been completed.

      When said appraisement is returned and filed with the clerk, thegoverning body shall appoint a time for holding a special session to hearany complaint that may be made as to the valuation of any lot or piece ofland appraised as aforesaid, a notice of which special session shall begiven by the mayor in the official city paper; and said governing body atsaid special session may alter the valuation of any lot or piece of land,if in their opinion the same has been appraised too high or too low. Thegoverning body shall immediately thereafter enact and publish an ordinancewhich shall hold good for all the installments, fixing said assessmenthereinbefore provided, as to each lot or parcel of ground. The city clerkof such city shall mail a written notice to the owner of each lot or parcelof ground stating the amount levied against the same. The amounts leviedagainst each lot or parcel of ground to pay for the bonds falling due ineach year, and the interest due shall be levied and collected the same asother taxes. No suit to set aside the said assessments shall be broughtafter the expiration of thirty days from the publication of the ordinancefixing said assessments.

      History:   R.S. 1923, § 12-608; Dec. 27.