Title 14, Local Government

For a sale of property under this subchapter, no allowance to the commissioner for his services shall exceed five dollars ($5.00) for each lot, block, or part of a block of land sold and certificate made by him.

If any appeal is taken from any decree ordering the sale of property to collect delinquent municipal improvement district assessments, the Supreme Court shall advance the cause on its docket and shall hear and decide the cause at as early a day as practicable.

No appeal shall be prosecuted from any decree after the expiration of the twenty (20) days granted in § 14-90-1203 for filing the transcript in the clerk's office of the Supreme Court.

(a) In an appeal under this subchapter, the transcript shall be filed in the office of the clerk of the Supreme Court within twenty (20) days after the rendering of the decree appealed from. (b) In taking an appeal, the appellant shall only include in the transcript so much of th…

In an appeal under this subchapter, the Supreme Court shall either affirm or reverse the decree appealed from, shall render such a decree as should have been rendered by the lower court, or shall remand the cause to the inferior court without delay.

(1) The owner or person having an interest in any real property sold for delinquent assessment installments due municipal improvement districts shall have the right to redeem the property by paying to the purchaser or his assignee the sale price plus interest from the date of sal…

(a) (1) If the owner of property sold to collect delinquent municipal improvement district assessments shall come into court at any time within the period allowed for redemption and shall waive his right of redemption, the court shall order the purchaser to pay the amount that ma…

(a) (1) If any lands sold under this act shall not be redeemed within the time allowed in it, the court in which the suit is brought for the condemnation thereof shall direct a commissioner to execute a deed to the purchaser or his assignee, which may be in the following words: “…

This subchapter is intended to supplement existing laws relative to foreclosure of assessment liens in municipal improvement districts.

This subchapter is to be cumulative and shall repeal only those statutes in direct conflict with it.

If any assessment, or annual installment thereof, levied by a municipal improvement district shall not be paid within the time provided by the city ordinance approving the assessment, the county tax collector shall add thereto a penalty of ten percent (10%) and shall at once retu…

(a) (1) When the suit with the delinquent list is filed with the county tax collector under this subchapter, the delinquent list of property shall be copied into a permanent record of delinquent lands.(2) The collector shall receive, as part of his costs, the sum of ten cents (10…

(a) Under this subchapter, the chancery court shall have the jurisdiction of suits brought to collect delinquent installments. (b) (1) The court shall enter a decree against the lots, blocks, or parcels of land for the amount of the delinquent installments, together with penalty,…

(a) Under this subchapter, proceedings shall in nature be in rem, and insofar as the rights of the purchaser are concerned, it shall be immaterial that the ownership of the lots, blocks, or parcels of land is incorrectly alleged in the proceedings. (b) The decree shall be enforce…

In proceedings under this subchapter, all of the delinquent property in a municipal improvement district may and should be included in one (1) suit, and the suit may cover more than one (1) past due installment.

(a) (1) The warning order or notice of the pendency of a suit under this subchapter shall be given by publication weekly for two (2) weeks before judgment is entered for the sale of the lands, lots, blocks, or parcels of land, or railroad tracks and rights-of-way in some newspape…

(a) (1) Under this subchapter, a suit shall stand for trial at the first term of court, or adjourned day of court, after the complaint is filed, if the four (4) weeks shall expire either before the first day of the term or during the term of court to which the suits are brought, …

At a sale under the provisions of this subchapter, if there be no purchaser offering as much as the total tax or assessment, plus penalty, interest, and all costs and attorney fees allowed, the property shall be sold to the plaintiff.

Any person, firm, or corporation having an interest in any property sold under the provisions of this subchapter may redeem it as required by law. However, the chancery clerk, in writing up the certificate of redemption, shall not charge and receive more than fifty cents (50¢) fo…

As soon as a municipal board of improvement shall have formed a plan and shall have ascertained the cost of the improvement, it shall report this plan to the city or town council. The council shall appoint three (3) electors of the city or town who shall constitute a board of ass…

Each of the assessors for a municipal improvement district shall, before entering upon the discharge of his duties, take oath that he will well and truly assess, to the best of his knowledge and ability, the value of all the benefits to be received by each landowner by reason of …

(a) The members of a municipal improvement board of assessment shall receive such compensation as the board of improvement shall determine. (b) The compensation shall be paid out of the funds collected by taxation of the local improvements or out of the proceeds of the money borr…

The descriptions of lands in an improvement district in any incorporated town or city of the first or second class which are based upon a plat, of a part or the whole, of the municipality, which has been filed in the office of the municipal clerk and is not in conflict with a dul…

If any railroad company owning or operating a line of railway in this state shall occupy any street which is in an improvement district by having laid within it its railway tracks and by using the street as a right-of-way, then the railway tracks and right-of-way shall be subject…

(a) The property of public school districts shall be subject to assessment for local improvements beneficial to them. (b) The president or secretary of the district may sign the petition for the making of the improvements, when authorized by the board of directors.

(a) (1) The assessors for a municipal improvement district shall at once proceed to inscribe in a book to be used for that purpose the description of each of the lots, blocks, or parcels of land and railroad tracks and rights-of-way. The assessors shall assess the value of the be…

Immediately on the filing of an assessment by the assessors of a municipal improvement district, the city clerk shall insert in some newspaper the following notice: “The assessment of local Improvement District No. . . . . . . (giving the number of the district) was filed in my o…

(a) If, in the construction of sidewalks or making of other improvements, any owner of taxable property in a municipal improvement district shall be found to have improved his own property in such a manner that his improvement may be profitably made a part of the general improvem…

(a) Anyone whose real estate is embraced in a municipal improvement district assessment may file, within ten (10) days from the giving of the notice, with the city clerk in writing, his notice of appeal from the action of the board of assessors in making the assessment of his pro…

(a) The city council shall enter on its minutes the result of its finding on any appeal of a municipal improvement district assessment and shall cause a copy of its finding to be certified to the board of assessors. (b) The board shall make its assessment conform thereto if any c…

(a) (1) The assessors of municipal improvement districts or their successors in office, or a majority of them, may file with the recorder or city clerk their certificate correcting erroneous descriptions of the lots, blocks, and parcels of land and railroad tracks and rights-of-w…

(a) (1) The commissioners of a municipal improvement district may require the assessors to revise their assessment only one (1) time per annum, increasing or diminishing the assessment against particular pieces of property as justice may require.(2) However, the total amount of b…

A municipal improvement district assessment may be annually readjusted according to additional improvements placed upon the lands and railroad tracks and rights-of-way when a succession of collections is necessary to pay for the improvements.

(a) (1) (A) Wherever lands, or other real property, in an improvement district in cities and towns have been assessed for such an unreasonable or excessive amount that the taxes or assessments against the property and which have accumulated against the property are as much or mor…

(a) If the tax first levied is insufficient to complete or pay for a municipal improvement, the board of improvement shall report the amount of the deficiency to the governing body of the municipality, and it shall make a determination on whether or not to levy further taxes base…

(a) It shall be provided, by ordinance, that the municipal improvement district assessment of benefits shall be paid in successive annual installments so that the tax levied in any one (1) year shall not exceed twenty-five percent (25%) of the assessed benefits accruing to real p…

The ordinance referred to in § 14-90-801 may be in substantially the following form: “WHEREAS, a majority in value of the property holders owning property adjoining the locality to be affected and situated in District No. . . . . . . . . . . . . . . organized for the purpose of .…

Within thirty (30) days after the passage of the ordinance mentioned in § 14-90-801, the recorder or city clerk shall publish a copy of it in some newspaper published and having a bona fide circulation in the town or city for one (1) time; or if no newspaper is published in the c…

(a) Within thirty (30) days after publication as prescribed in § 14-90-803, the municipal improvement district or any property owner may bring suit in the chancery court of the county for the purpose of correcting or invalidating the assessment. (b) If the suit is not brought wit…

(a) An assessment shall be a charge and a lien against all the real property in a municipal improvement district from the date of an ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created. (b) The lien shall continue …

(a) (1) A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§ 14-90-905 and 14-90-908, is gu…

Within forty (40) days after the passage of a municipal improvement district assessment ordinance, unless the time is extended by the city or town council, the city clerk or town recorder shall deliver to the county tax collector a certified copy of the assessment of benefits con…

The county tax collector shall immediately upon the receipt of the certified copies of the municipal improvement district assessment of benefits and ordinance cause to be published in some newspaper published in the city a notice, which may be in the following form: “Special Asse…

(a) The tax collector shall collect that part of the municipal improvement district assessment extended against each lot, block, or parcel of land as specified in the certified copy of the assessment of benefits filed with him. (b) Within thirty (30) days after the expiration of …

(a) Within thirty (30) days after the expiration of the period allowed for the payment of the municipal improvement district first annual special assessment, the county tax collector shall certify a list of the lands which have become delinquent by reason of the nonpayment of the…

(a) At the same time the city clerk or town recorder delivers to the county tax collector a certified copy of the municipal improvement district assessment of benefits and a certified copy of the ordinance fixing the percent to be collected, he shall deliver like certified copies…