88.814. Errors in tax bills, corrected, how--hearing required, when--adjustment authorized--general revenue funds to be used to pay balance, when.
Errors in tax bills, corrected, how--hearing required,when--adjustment authorized--general revenue funds to be used topay balance, when.
88.814. 1. Any error made in issuing any tax bill may becorrected by the clerk of the city, town or village who issuedit, or his successor in office, either by interlineations in it,or by issuing a new tax bill in lieu of the erroneous one, butwhen a tax bill is corrected by interlineations the date ofmaking same shall be certified to by the clerk on the margin orback of the bill.
2. In any action brought on any special tax bill the courtmay correct any error in the amount of the tax bill, and in anycase where it is shown that the work done was not as good asrequired by the contract, the court may give judgment for thereasonable value of the work chargeable against the landdescribed in the special tax bill; and in all actions to enforceany special tax bill the court shall fix and allow a reasonableattorney fee to the plaintiff's attorney for his services in theprosecution of said action and tax the same as costs in theproceeding.
3. In all cases where work is done or improvements made andthe cost thereof is assessed as a special tax, any owner ofproperty upon which such tax is levied may request, and thelegislative body of such city, town or village shall grant, apublic hearing to determine whether such assessment is excessiveor is levied at a greater sum than was stated in the noticesrequired by section 88.812, RSMo. The legislative body is herebyempowered to adjust or reduce such assessment which is determinedto be excessive or levied at a greater sum than was stated in thenotices. If such adjustments or reductions result in thecollection of special taxes insufficient to pay the costs of workdone or improvements made, the city, town or village may pay thedifference between costs accrued and special taxes collected outof general revenue.
(L. 1959 S.B. 344 § 4, A.L. 1975 H.B. 220)