88.913. Suit to enforce collection of special tax bill (cities, 30,000 or less).
Suit to enforce collection of special tax bill (cities, 30,000or less).
88.913. In any suit or proceedings to enforce the collectionof any special tax bill issued under the provisions of sections88.863 to 88.910 it shall only be necessary for the owner thereofto charge in the petition that such amount is due by thedefendant to the plaintiff for a certain improvement made byvirtue of certain ordinances, giving their title and date ofadoption; provided, that nothing in said sections shall be soconstrued as to prevent any defendant from pleading and provingin reduction of any bill any mistake or error in the amountthereof, or that the work therein mentioned was not done in agood and workmanlike manner; and provided further, that if anyparty shall plead any mistake or error in the amount of the bill,or that the work was not done in a workmanlike manner, and thatsuch party, before the commencement of the suit, tendered to thecontractor, or holder of the bill, the full value of the workdone, and shall establish the same on the trial, the recoveryshall only be in the amount so tendered, and judgment for costsshall be rendered against the plaintiff; provided further, thatif it be pleaded and proved that the work for which the bill wasissued was not done according to the terms of the contract madeby the contractor with the city, then the plaintiff or plaintiffsshall recover thereon only the actual value of the work done,with interest at six percent from date, if of any value; and ifnot of any value, the judgment shall be for the defendant. Nosuit for the collection of any tax bill shall be defeated oraffected by any irregularity affecting any other bill, or matterrendering any other bill invalid in whole or in part; providedfurther, that if at any time it is found that there has been anyerror in the issuance of any tax bills or in any assessment, orin the mode or manner of any assessment, the same shall becorrected and a reassessment made (if necessary to correct themistake) by the proper officials, and said reassessment shall beas binding and in all respects the same as if no previousassessments had been made or tax bills issued.
(RSMo 1939 § 7553)Prior revisions: 1929 § 7399; 1919 § 8807; 1909 § 9663