Section 9-43-103 – Payment due dates–Interest on unpaid installments.
9-43-103. Payment due dates–Interest on unpaid installments. The installments of each assessment under Plan One or Plan Two are due and payable, one on January first following the date of approval of the assessment roll, and one on January first of each succeeding year until the entire assessment is paid. The governing body shall fix […]
Section 9-43-104 – Payment without interest or interest to the date of payment.
9-43-104. Payment without interest or interest to the date of payment. Any assessment or installment under Plan One or Plan Two may be paid without interest to the municipal finance officer at any time within thirty days after the approval of the assessment roll. Thereafter, and before the due date of the first installment, the […]
Section 9-43-105 – Delivery of assessment roll to county auditor under Plan One.
9-43-105. Delivery of assessment roll to county auditor under Plan One. Under Plan One, the assessment roll shall be delivered to the county auditor not later than November first next following the date of approval or at the expiration of the thirty-day period for prepayment without interest, whichever is later. Before delivering the assessment roll […]
Section 9-43-106 – Delivery of assessment roll to county auditor under Plan Two–Notice of payment of delinquent installment.
9-43-106. Delivery of assessment roll to county auditor under Plan Two–Notice of payment of delinquent installment. Under Plan Two, the finance officer shall deliver no later than November first to the county auditor of the county in which the property assessed is located, all special assessments remaining unpaid that have become delinquent on or before […]
Section 9-43-107 – Time for Plan One payment to municipal finance officer.
9-43-107. Time for Plan One payment to municipal finance officer. No installment under Plan One may be paid to the municipal finance officer on or after January first after certification to the county auditor. Source: SL 2012, ch 57, §35.
Section 9-43-108 – County auditor to certify installment, interest, and general taxes to the county treasurer for collection.
9-43-108. County auditor to certify installment, interest, and general taxes to the county treasurer for collection. The county auditor shall include each installment under Plan One, unless advised by the finance officer of the municipality of the prior payment, in the taxes collectible in the year in which the installment is due, upon each parcel […]
Section 9-43-109 – Calculation of interest on installments–Delinquent installments–Penalty.
9-43-109. Calculation of interest on installments–Delinquent installments–Penalty. The first installment under Plan One or Plan Two shall include interest from the date of approval of the assessment roll with the finance officer of the municipality to May first of the year in which the first installment is due. Each subsequent installment shall include one year’s […]
Section 9-43-110 – Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality.
9-43-110. Amount owing by county, municipality, school district, or the state on account of assessments against property within municipality. The amount owing by any county, municipality, school district, or the state on account of assessments under Plan One or Plan Two against property within the municipality is payable by the treasurer of the governmental subdivision […]
Section 9-43-95 – Resolution to specify payment plan.
9-43-95. Resolution to specify payment plan. The resolution approving the assessment roll shall also state under which plan the assessment and installments thereof shall be paid as provided by §9-43-102. Source: SL 2012, ch 57, §23.
Section 9-43-96 – Appeal of decision–Time for appeal–Notice of appeal.
9-43-96. Appeal of decision–Time for appeal–Notice of appeal. The decision of a municipal governing body upon a special assessment roll may be appealed to circuit court. The appeal shall be made within twenty days after publication of a notice that the resolution confirming the special assessment roll has been adopted by filing written notice of […]