Missouri Revised Statutes













Chapter 88

Public Works and Special Assessments Therefor--Condemnation

←88.818

Section 88.822.1

88.824→

August 28, 2015

Apportionment of costs of improvement and issuance of tax bills--contents.

88.822. After the city has entered into a contract for construction of

the improvements, in accordance with the contract for same, the engineer or

other official in charge of the improvement shall compute the cost thereof,

and apportion the cost among the tracts of land chargeable therewith,

charging each tract of land with its proportionate part of the costs, and

shall make a written report to the governing body of the municipality

describing each tract of land chargeable with a part of the cost of the

improvement, and the amount with which it is chargeable. If the governing

body of the municipality approves the report, which approval may be made by a

motion duly adopted, then the clerk shall immediately thereafter issue and

deposit the special tax bills into a special fund as authorized by section

88.815, or, if appropriate, shall hold such special tax bills for delivery to

the contractor upon completion of the project in payment for the work in

accordance with the engineer's report, which tax bill shall be signed by the

clerk and under the corporate seal of the municipality. Each tax bill shall

in substance contain a brief general statement of the facts authorizing its

issue, the amount for which it is issued, a description of the land against

which it is issued, the name of the contractor to whom it is issued, the rate

of interest which it bears, and when it begins to bear interest, and shall

state that it is a special lien against the land therein described, and give

the time that the lien continues. It need not give the name of the owner of

the land against which it is issued.



(L. 1959 S.B. 344 § 7, A.L. 1985 H.B. 676)



Effective 6-18-85







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