88.826. Construction of street and sidewalk improvements by city, when--special tax bills.
Construction of street and sidewalk improvements by city,when--special tax bills.
88.826. Whenever the governing body of the municipalityshall advertise for bids for the construction of any new sidewalkof any kind, or for the construction of new sidewalks in theplace of sidewalks condemned, or whenever the city, town orvillage shall advertise for bids for paving, macadamizing,guttering, curbing, or otherwise improving any street, avenue,alley or other highway or any part thereof, and shall receive nobids therefor, the city, town or village may proceed to constructor reconstruct any sidewalks, or pave, macadamize, gutter, curbor otherwise improve any street at its own expense, and shallkeep an accurate account of the amount expended for labor andmaterial, including grading and filling, opposite each lot orpiece of ground, and present the same to the governing body ofthe municipality for assessment, and each lot or piece of groundabutting on the sidewalk, constructed or reconstructed, or otherstreet improvement made, shall be liable for the costs thereof,as reported to the governing body of the municipality by theofficer or committee having charge of the matter, and special taxbills shall be issued for the amount thereof, payable to themunicipality, against each lot or piece of ground for the amountfor which it is liable. In making the assessment there may be asmany assessments included in one ordinance as there are lots orpieces of ground reported as having received resulting benefitsfrom the improvement. The special tax bills payable to the cityshall be as valid in all respects as other tax bills providedherein, and where any tax bill has been assigned the municipalityshall not in any event be liable for any cost that may accrue inany court action brought in the name of the municipality to theuse of the holder thereof, nor shall the municipality be liablefor the amount of any tax bill after the same is so assigned.
(L. 1959 S.B. 344 § 9)