10-114.Special assessments for city improvements; apportionment;
ordinance.
Whenever the governing body of any city shall issue internal improvement
bonds to pay for the costs of any improvement the cost of which is
chargeable against specific property, they shall apportion such cost by
special assessments in installments, and the apportionment contained in the
special assessment ordinance shall hold good for all the installments that
are to be collected from the specific property chargeable with the costs of
said improvement.
Such ordinance shall contain the total amount of assessments apportioned
to each lot or piece of ground within the taxing district, and shall state
the number of annual installments in which such special assessment is to be
collected; and thereafter the city clerk shall certify, annually, at the
same time as other taxes are certified, and until the special assessments
so apportioned have been so certified, to the county clerk a full list of
the property liable for the cost of such improvement, except such property
upon which the special assessments aforesaid have been paid in full,
together with the respective amounts due on each of said lots or pieces of
ground, which amounts shall include the annual installments and interest on
all unpaid balances for one year at the rate at which the bonds were
issued, and such amount so certified shall be collected as other taxes are
collected.
The ordinance apportioning such costs may provide for the collection of
two installments with not to exceed interest for two years, or one
installment and interest for one year or more, in the first year in which
such assessment is to be collected, if the bonds for such improvement and
interest on the same mature in such manner as to require such levy. The
last amount so certified shall contain the installment with the interest to
the date of maturity of the last outstanding bond. All or part of said
installments, each installment being separately set out and designated by
the year in which it is to be extended upon the tax rolls, may be included
in one certificate.
10-114.Special assessments for city improvements; apportionment;
ordinance.
Whenever the governing body of any city shall issue internal improvement
bonds to pay for the costs of any improvement the cost of which is
chargeable against specific property, they shall apportion such cost by
special assessments in installments, and the apportionment contained in the
special assessment ordinance shall hold good for all the installments that
are to be collected from the specific property chargeable with the costs of
said improvement.
Such ordinance shall contain the total amount of assessments apportioned
to each lot or piece of ground within the taxing district, and shall state
the number of annual installments in which such special assessment is to be
collected; and thereafter the city clerk shall certify, annually, at the
same time as other taxes are certified, and until the special assessments
so apportioned have been so certified, to the county clerk a full list of
the property liable for the cost of such improvement, except such property
upon which the special assessments aforesaid have been paid in full,
together with the respective amounts due on each of said lots or pieces of
ground, which amounts shall include the annual installments and interest on
all unpaid balances for one year at the rate at which the bonds were
issued, and such amount so certified shall be collected as other taxes are
collected.
The ordinance apportioning such costs may provide for the collection of
two installments with not to exceed interest for two years, or one
installment and interest for one year or more, in the first year in which
such assessment is to be collected, if the bonds for such improvement and
interest on the same mature in such manner as to require such levy. The
last amount so certified shall contain the installment with the interest to
the date of maturity of the last outstanding bond. All or part of said
installments, each installment being separately set out and designated by
the year in which it is to be extended upon the tax rolls, may be included
in one certificate.
10-114.Special assessments for city improvements; apportionment;
ordinance.
Whenever the governing body of any city shall issue internal improvement
bonds to pay for the costs of any improvement the cost of which is
chargeable against specific property, they shall apportion such cost by
special assessments in installments, and the apportionment contained in the
special assessment ordinance shall hold good for all the installments that
are to be collected from the specific property chargeable with the costs of
said improvement.
Such ordinance shall contain the total amount of assessments apportioned
to each lot or piece of ground within the taxing district, and shall state
the number of annual installments in which such special assessment is to be
collected; and thereafter the city clerk shall certify, annually, at the
same time as other taxes are certified, and until the special assessments
so apportioned have been so certified, to the county clerk a full list of
the property liable for the cost of such improvement, except such property
upon which the special assessments aforesaid have been paid in full,
together with the respective amounts due on each of said lots or pieces of
ground, which amounts shall include the annual installments and interest on
all unpaid balances for one year at the rate at which the bonds were
issued, and such amount so certified shall be collected as other taxes are
collected.
The ordinance apportioning such costs may provide for the collection of
two installments with not to exceed interest for two years, or one
installment and interest for one year or more, in the first year in which
such assessment is to be collected, if the bonds for such improvement and
interest on the same mature in such manner as to require such levy. The
last amount so certified shall contain the installment with the interest to
the date of maturity of the last outstanding bond. All or part of said
installments, each installment being separately set out and designated by
the year in which it is to be extended upon the tax rolls, may be included
in one certificate.