§ 14-91-503 - Assessment procedures.
14-91-503. Assessment procedures.
(a) (1) The city or town council shall also appoint a board of three (3) assessors who shall reassess the benefit that will accrue to the owners of the real property within the improvement district from the making of the original improvements and from the proposed repairs, replacements, improvements, or extensions.
(2) The reassessment shall be filed, advertised, equalized, and corrected like the original assessment of benefits and shall become incontestable under the same circumstances as the original assessment of benefits.
(b) The council shall pass an ordinance levying upon the assessment of benefits the tax essential to pay for the work of improvement, including repairs, replacements, improvements, or extensions, substantially in the following form:
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(c) The local assessment shall be a charge and a lien against all the real property in the district from the date of the ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created.
(d) The assessment shall continue until the local assessment, with any penalty and costs that may accrue thereon, shall be paid.
(e) As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.