12-608. Levy of special assessments; hearing of complaints; ordinance; payment of bonds; limitation on action to set aside assessments.
12-608
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 governing
body shall determine and assess to each lot or parcel of ground liable for
such special assessment the amount to be paid thereon, which amount shall
be determined by the assessed value of the lots and pieces of land without
regard to the buildings or improvements thereon, which value shall be
ascertained by three disinterested appraisers appointed by the mayor and
confirmed by the council or commission. It shall be the duty of said
appraisers, within five days after being notified of their appointment, to
proceed to appraise such lots and pieces of land as may be designated by
the council or commission, after having taken and subscribed an oath to
make a true and impartial appraisement, which appraisement shall be
returned to the city council or commission at its first meeting after the
same shall have been completed.
When said appraisement is returned and filed with the clerk, the
governing body shall appoint a time for holding a special session to hear
any complaint that may be made as to the valuation of any lot or piece of
land appraised as aforesaid, a notice of which special session shall be
given by the mayor in the official city paper; and said governing body at
said 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. The
governing body shall immediately thereafter enact and publish an ordinance
which shall hold good for all the installments, fixing said assessment
hereinbefore provided, as to each lot or parcel of ground. The city clerk
of such city shall mail a written notice to the owner of each lot or parcel
of ground stating the amount levied against the same. The amounts levied
against each lot or parcel of ground to pay for the bonds falling due in
each year, and the interest due shall be levied and collected the same as
other taxes. No suit to set aside the said assessments shall be brought
after the expiration of thirty days from the publication of the ordinance
fixing said assessments.
History: R.S. 1923, § 12-608; Dec. 27.