249.520. Contractor's bond--apportionment of costs--assessments--tax bills.
Contractor's bond--apportionment of costs--assessments--tax bills.
249.520. 1. The contractor to whom such contract is awarded shall enterinto a contract with the county commission and shall furnish a corporatesurety bond to be approved by the county commission in an amount set by thecommission and at least as much as the amount of the contract.
2. When the terms of such contract have been completed under thesupervision of the sewer engineer, said engineer shall compute the costthereof, including necessary engineering and clerical expenses, certify sameto county clerk who shall then proceed to apportion the same against the lots,tracts, or parcels of ground in such sewer district or districts calculatedaccording to one of the following:
(1) The square footage in proportion to the area of the whole district;
(2) The lineal feet of sewer line running along or through the propertyfor each lot, tract, or parcel of ground in the sewer district, exclusive onlyof public highways and parks; or
(3) By determining the total number of lots affected and apportioningthe cost equally to each lot; and shall report the same to the county commission. Upon presentation of thereport of the sewer engineer the county commission shall levy an assessment inaccordance therewith against all the land except public highways and parks inthe sewer district or districts, and shall issue special tax bills to thecontractor in payment for the work.
3. In case the owner of any land described in any such tax bill files arequest with the county clerk prior to the acceptance of the work by thecounty, requesting that his tax bill or bills shall be made payable in equalinstallments, or in case the county commission determines that it is advisablethat they be paid in installments, such special tax bills shall be payable inannual equal installments from two to ten years after the date of their issue,as the commission deems warranted under the circumstances. The whole of anysuch special tax bill made payable in installments may be paid at the date ofany installment payment.
4. Every certified tax bill, whether the same be made payable ininstallments or not, shall bear interest at the current rate per annum asapproved by the county commission from the date of issue until paid, but maybe paid without interest within thirty days after the date of issue, and shallbe a special lien against the property described therein for a period of fiveyears from its date, except for when payable in installments, when the speciallien shall extend for a period of one year after the date the last installmentpayment shall become due. Every such certified tax bill shall be assignableand shall in an action brought to recover the amount thereof be prima facieevidence of the validity of the charges against the property thereindescribed. If such tax bills are not issued in installments as provided insection 249.530, they shall become due and payable thirty days after date.
(L. 1941 p. 557 § 8, A.L. 1983 H.B. 371, A.L. 1997 H.B. 159)