88.822. Apportionment of costs of improvement and issuance of tax bills--contents.

MISSOURI STATUTES AND CODES

88.822. Apportionment of costs of improvement and issuance of tax bills--contents.

Apportionment of costs of improvement and issuance of taxbills--contents.

88.822. After the city has entered into a contract forconstruction of the improvements, in accordance with the contractfor same, the engineer or other official in charge of theimprovement shall compute the cost thereof, and apportion thecost among the tracts of land chargeable therewith, charging eachtract of land with its proportionate part of the costs, and shallmake a written report to the governing body of the municipalitydescribing each tract of land chargeable with a part of the costof the improvement, and the amount with which it is chargeable.If the governing body of the municipality approves the report,which approval may be made by a motion duly adopted, then theclerk shall immediately thereafter issue and deposit the specialtax bills into a special fund as authorized by section 88.815,or, if appropriate, shall hold such special tax bills fordelivery to the contractor upon completion of the project inpayment for the work in accordance with the engineer's report,which tax bill shall be signed by the clerk and under thecorporate seal of the municipality. Each tax bill shall insubstance contain a brief general statement of the factsauthorizing its issue, the amount for which it is issued, adescription of the land against which it is issued, the name ofthe contractor to whom it is issued, the rate of interest whichit bears, and when it begins to bear interest, and shall statethat it is a special lien against the land therein described, andgive the time that the lien continues. It need not give the nameof the owner of the land against which it is issued.