231.420. Cost, how apportioned, assessed and collected. - Missouri Statutes

Cost, how apportioned, assessed and collected.

231.420. The cost of laying such sidewalk or sidewalks,roadway or roadways, shall be apportioned and assessed by thecounty commission or commissions against the abutting property onthe basis per front foot ascertained by dividing the cost of thework by the total frontage of the abutting property, and suchassessments shall be known as special assessments forimprovements and shall be levied and collected as a special tax,and a special tax bill, to be prepared by the county clerk of thecounty, shall issue therefor. Said special tax bills are to beissued upon the completion, approval and acceptance by the countycommission, and may bear interest, after thirty days, at the rateof eight percent per annum, and every such special tax bill shallbe a lien against the lot or piece of ground described in thesame until the same is paid.

(RSMo 1939 § 8571)

Prior revisions: 1929 § 7922; 1919 § 10710; 1909 § 10513