88.836. Apportionment of costs of district sewer--levy of tax--tax bills.
Apportionment of costs of district sewer--levy of tax--tax bills.
88.836. After the city has entered into a contract forconstruction of the district sewer improvements, the engineer orother officer having charge of the work shall compute the wholecost thereof and shall apportion the same against the lots ortracts of ground in the district, exclusive of the publichighways, and the officer shall report the same to the governingbody of the municipality by bill or otherwise, and the governingbody shall therefore levy and assess a special tax by ordinanceagainst each lot or piece of ground within the district;whereupon the clerk shall make out a certified tax bill under theseal of the city, town or village of the assessment against eachlot or piece of ground within the district in the name of theowner thereof. Said certified tax bills shall be signed by themayor and attested and recorded by the clerk and shall bedelivered to the contractor in payment for the work uponcompletion of the project or deposited into a special fund asauthorized by section 88.815, as appropriate.
(L. 1959 S.B. 344 § 12, A.L. 1985 H.B. 676)Effective 6-18-85