State Codes and Statutes

Statutes > Missouri > T07 > C088 > 88_812

Special assessments for improvements authorized--plans and costestimates, publication of public hearing required, when--attorneyand engineering fees, limit on--lien, duration of--constitutionalcharter cities may make assessments for certain repairs.

88.812. In all third class cities, fourth class cities, towns andvillages, and all cities having a constitutional charter or a specialcharter, the assessments made for constructing and repairing sidewalks andsidewalk 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 otherimprovement authorized by sections 88.497 to 88.663, and sections 88.667 to88.773, and sections 80.090 to 80.560, RSMo, and sections 88.777 to 88.797,and sections 88.811 to 88.861, shall be known as "special assessments forimprovements", and shall be levied and collected as a special tax, and aspecial tax bill shall issue therefor and be paid in the manner provided byordinance. The legislative body of such city, town or village shall causeplans and specifications for all projects, together with an estimate of thetotal cost for the projects, including construction, constructioncontingency and fees and other expenses, and an estimate of the portion ofthe total cost to be assessed against each property to be benefited by theproject, to be prepared by the city engineer or other proper officer, andfiled with the clerk of such city, town or village, subject to theinspection of the public, and shall cause notice thereof to be published insome newspaper printed in the county for two consecutive insertions in aweekly paper, and for seven consecutive insertions in a daily paper. Apublic hearing shall be had before such legislative body upon the requestof three or more citizens of such city, town or village, at which hearingcitizens may express their assent or objection to such project. Thesespecial tax bills may include a reasonable construction contingency and anamount not to exceed twenty percent of the total cost of the improvement tobe used for payment of fees and other expenses, and tax bills may bearinterest not to exceed the rate on ten-year United States treasury notes asestablished at the most recent auction; all the tax bills shall become dueand payable sixty days after the date of issue thereof, except in the caseof tax bills payable in installments as herein provided; and, every specialtax bill shall be a lien against the lot or tract or parcel of landdescribed in said special tax bill for a period of ten years after date ofissue, unless sooner paid, except in the case of special tax bills payablein installments, the lien of which shall not expire until one year afterthe date of maturity of the last installment, and except in any case whereit becomes necessary to bring a suit to enforce the lien of any special taxbill, the lien of which shall continue until the expiration of thelitigation. Notwithstanding the provisions of this section, aconstitutional charter city may provide for special assessments forconstructing and repairing sidewalks and sidewalk curbing, and for sewers,and for grading, paving, excavating, macadamizing, curbing and guttering ofany street, avenue, alley, square or other highway, or part thereof, andrepairing the same, upon such terms, conditions and procedures as are setforth in its own charter or ordinances.

(L. 1959 S.B. 344 § 2, A.L. 1963 p. 145, A.L. 1975 H.B. 220, A.L. 1984 S.B. 613, A.L. 1985 H.B. 676, A.L. 1999 S.B. 20)

(2004) Special tax bill and resulting lien are not subject to recording requirements of sections 442.380, 442.390, or 442.400, or to "first in time, first in right" rule of perfecting a security interest. Golden Delta Enterprises v. City of Arnold, 151 S.W.3d 119 (Mo.App.E.D.).

State Codes and Statutes

Statutes > Missouri > T07 > C088 > 88_812

Special assessments for improvements authorized--plans and costestimates, publication of public hearing required, when--attorneyand engineering fees, limit on--lien, duration of--constitutionalcharter cities may make assessments for certain repairs.

88.812. In all third class cities, fourth class cities, towns andvillages, and all cities having a constitutional charter or a specialcharter, the assessments made for constructing and repairing sidewalks andsidewalk 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 otherimprovement authorized by sections 88.497 to 88.663, and sections 88.667 to88.773, and sections 80.090 to 80.560, RSMo, and sections 88.777 to 88.797,and sections 88.811 to 88.861, shall be known as "special assessments forimprovements", and shall be levied and collected as a special tax, and aspecial tax bill shall issue therefor and be paid in the manner provided byordinance. The legislative body of such city, town or village shall causeplans and specifications for all projects, together with an estimate of thetotal cost for the projects, including construction, constructioncontingency and fees and other expenses, and an estimate of the portion ofthe total cost to be assessed against each property to be benefited by theproject, to be prepared by the city engineer or other proper officer, andfiled with the clerk of such city, town or village, subject to theinspection of the public, and shall cause notice thereof to be published insome newspaper printed in the county for two consecutive insertions in aweekly paper, and for seven consecutive insertions in a daily paper. Apublic hearing shall be had before such legislative body upon the requestof three or more citizens of such city, town or village, at which hearingcitizens may express their assent or objection to such project. Thesespecial tax bills may include a reasonable construction contingency and anamount not to exceed twenty percent of the total cost of the improvement tobe used for payment of fees and other expenses, and tax bills may bearinterest not to exceed the rate on ten-year United States treasury notes asestablished at the most recent auction; all the tax bills shall become dueand payable sixty days after the date of issue thereof, except in the caseof tax bills payable in installments as herein provided; and, every specialtax bill shall be a lien against the lot or tract or parcel of landdescribed in said special tax bill for a period of ten years after date ofissue, unless sooner paid, except in the case of special tax bills payablein installments, the lien of which shall not expire until one year afterthe date of maturity of the last installment, and except in any case whereit becomes necessary to bring a suit to enforce the lien of any special taxbill, the lien of which shall continue until the expiration of thelitigation. Notwithstanding the provisions of this section, aconstitutional charter city may provide for special assessments forconstructing and repairing sidewalks and sidewalk curbing, and for sewers,and for grading, paving, excavating, macadamizing, curbing and guttering ofany street, avenue, alley, square or other highway, or part thereof, andrepairing the same, upon such terms, conditions and procedures as are setforth in its own charter or ordinances.

(L. 1959 S.B. 344 § 2, A.L. 1963 p. 145, A.L. 1975 H.B. 220, A.L. 1984 S.B. 613, A.L. 1985 H.B. 676, A.L. 1999 S.B. 20)

(2004) Special tax bill and resulting lien are not subject to recording requirements of sections 442.380, 442.390, or 442.400, or to "first in time, first in right" rule of perfecting a security interest. Golden Delta Enterprises v. City of Arnold, 151 S.W.3d 119 (Mo.App.E.D.).


State Codes and Statutes

State Codes and Statutes

Statutes > Missouri > T07 > C088 > 88_812

Special assessments for improvements authorized--plans and costestimates, publication of public hearing required, when--attorneyand engineering fees, limit on--lien, duration of--constitutionalcharter cities may make assessments for certain repairs.

88.812. In all third class cities, fourth class cities, towns andvillages, and all cities having a constitutional charter or a specialcharter, the assessments made for constructing and repairing sidewalks andsidewalk 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 otherimprovement authorized by sections 88.497 to 88.663, and sections 88.667 to88.773, and sections 80.090 to 80.560, RSMo, and sections 88.777 to 88.797,and sections 88.811 to 88.861, shall be known as "special assessments forimprovements", and shall be levied and collected as a special tax, and aspecial tax bill shall issue therefor and be paid in the manner provided byordinance. The legislative body of such city, town or village shall causeplans and specifications for all projects, together with an estimate of thetotal cost for the projects, including construction, constructioncontingency and fees and other expenses, and an estimate of the portion ofthe total cost to be assessed against each property to be benefited by theproject, to be prepared by the city engineer or other proper officer, andfiled with the clerk of such city, town or village, subject to theinspection of the public, and shall cause notice thereof to be published insome newspaper printed in the county for two consecutive insertions in aweekly paper, and for seven consecutive insertions in a daily paper. Apublic hearing shall be had before such legislative body upon the requestof three or more citizens of such city, town or village, at which hearingcitizens may express their assent or objection to such project. Thesespecial tax bills may include a reasonable construction contingency and anamount not to exceed twenty percent of the total cost of the improvement tobe used for payment of fees and other expenses, and tax bills may bearinterest not to exceed the rate on ten-year United States treasury notes asestablished at the most recent auction; all the tax bills shall become dueand payable sixty days after the date of issue thereof, except in the caseof tax bills payable in installments as herein provided; and, every specialtax bill shall be a lien against the lot or tract or parcel of landdescribed in said special tax bill for a period of ten years after date ofissue, unless sooner paid, except in the case of special tax bills payablein installments, the lien of which shall not expire until one year afterthe date of maturity of the last installment, and except in any case whereit becomes necessary to bring a suit to enforce the lien of any special taxbill, the lien of which shall continue until the expiration of thelitigation. Notwithstanding the provisions of this section, aconstitutional charter city may provide for special assessments forconstructing and repairing sidewalks and sidewalk curbing, and for sewers,and for grading, paving, excavating, macadamizing, curbing and guttering ofany street, avenue, alley, square or other highway, or part thereof, andrepairing the same, upon such terms, conditions and procedures as are setforth in its own charter or ordinances.

(L. 1959 S.B. 344 § 2, A.L. 1963 p. 145, A.L. 1975 H.B. 220, A.L. 1984 S.B. 613, A.L. 1985 H.B. 676, A.L. 1999 S.B. 20)

(2004) Special tax bill and resulting lien are not subject to recording requirements of sections 442.380, 442.390, or 442.400, or to "first in time, first in right" rule of perfecting a security interest. Golden Delta Enterprises v. City of Arnold, 151 S.W.3d 119 (Mo.App.E.D.).