15-822 – Special assessments; reassessment; procedure.
15-822. Special assessments; reassessment; procedure. The city council of a city of the primary class shall have the power, in all cases where special assessments for any purpose have or may be declared void or invalid for want of jurisdiction in making or levying such special assessments, or on account of any defect or irregularity […]
15-823 – Taxes; revenue to pay bonds; investment.
15-823. Taxes; revenue to pay bonds; investment. All taxes levied for the purpose of raising money to pay interest or to create a sinking fund for the payment of the principal of any funded or bonded debt of a city of the primary class shall be payable in money only, and except as otherwise expressly […]
15-824 – Taxes; irregularities; effect.
15-824. Taxes; irregularities; effect. Irregularities in making assessments and returns thereof, in the equalization of assessments, and in the mode and manner of advertising the sale of any property shall not invalidate or affect the sale thereof when advertised and sold for delinquent city taxes and special assessments in a city of the primary class […]
15-834 – Bonds; sale; terms.
15-834. Bonds; sale; terms. No bonds issued by a city of the primary class which are general obligation bonds shall be sold for less than par or face value. All such bonds may contain such provisions with respect to their redemption as the city shall provide. There shall be no tax levy to pay more […]
15-835 – Special funds; diversion of surplus.
15-835. Special funds; diversion of surplus. All money received from any special assessments in a city of the primary class shall be held by the city treasurer as a special fund to be applied to the payment of the improvement for which the assessment was made, and such money shall be used for no other […]
15-809 – Board of equalization; special assessments; equalization.
15-809. Board of equalization; special assessments; equalization. The city council of a city of the primary class shall act as a board to equalize all special assessments, except for sidewalks affecting single properties, before special taxes for local improvements be finally levied, distributed, and apportioned, and to correct any errors therein, upon notice as provided […]
15-810 – Board of equalization; power to compel testimony.
15-810. Board of equalization; power to compel testimony. The city council of a city of the primary class or any committee of the members thereof or the city council, when sitting as a board of equalization, shall have the power to compel the attendance of witnesses for the investigation of matters that may come before […]
15-811 – Taxes; omitted property; assessment.
15-811. Taxes; omitted property; assessment. If for any reason any taxable property in a city of the primary class escapes taxation in any year, it shall be the duty of the city council when sitting as a board of equalization in any subsequent year to assess such property at a fair valuation for the year […]
15-727 – Special tax assessments; multiple owners; treatment.
15-727. Special tax assessments; multiple owners; treatment. It shall be sufficient in any case involving a special tax assessment in a city of the primary class to describe the lot or piece of ground as such lot or piece of ground is platted or recorded, although such lot or piece of ground belongs to several […]
15-812 – Tax list; delivered to city treasurer; errors.
15-812. Tax list; delivered to city treasurer; errors. As soon as the assessment roll has been equalized and the annual levy made on such assessment roll in a city of the primary class, the city clerk shall immediately make out a tax list, which shall be as nearly as practicable in the form prescribed by […]