88.510. Assessment of public property--street improvements, how paid--special tax bills (third class cities).

MISSOURI STATUTES AND CODES

88.510. Assessment of public property--street improvements, how paid--special tax bills (third class cities).

Assessment of public property--street improvements, how paid--specialtax bills (third class cities).

88.510. 1. All lands owned by any county or other politicalor municipal subdivisions, cemeteries and railroad rights-of-way,fronting or abutting on any of said improvements shall be liablefor their proportionate part of the cost of such improvement, andtax bills shall be issued against such property as against otherproperty, and any county, city or other political or municipalsubdivision that shall own any such property shall out of thegeneral revenue funds or other funds pay any such tax bill, andin any case where any county, city or other political ormunicipal subdivision, cemetery company or owners or railroadcompany, shall fail to pay any such tax bill, the owner or holderof same may sue such county, city or other political or municipalsubdivision, cemetery company or owners or railroad company onsuch tax bill, and be entitled to recover a general judgmentagainst such county, city or other political or municipalsubdivision, cemetery company or owners or railroad company.

2. Any of said street improvements may be paid for in wholeor part by such city out of general revenue funds, or other fundswhich the city may have for such purposes if the council sodesires, but all such improvements shall be paid for with specialtax bills, unless the proceedings of the city for same specifythat payment will be out of the general revenue funds or otherfunds in whole or part.

3. The charges made against lands for all of saidimprovements shall be known as special assessments or taxes, forimprovements, and shall be charged and assessed by issuingspecial tax bills against the lands chargeable with the cost ofthe improvements; each special tax bill so issued shall be aspecial lien on the land against which it is issued.