31-20-105. Municipality may certify delinquent charges.
Any municipality, in addition to the means provided by law, if by ordinance it
so elects, may cause any or all delinquent charges, assessments, or taxes made
or levied to be certified to the treasurer of the county and be collected and
paid over by the treasurer of the county in the same manner as taxes are
authorized to be by this title.
31-20-106. County treasurer to collect municipal taxes - liens
- publication.
(1) (a) It is the duty of the treasurer of
said county and he is authorized to collect the municipal taxes in the same
manner and at the same time as other taxes upon the same tax list are collected.
The expense of construction and repair of sidewalks, streets, paving of streets,
curb and gutter, drainage facilities, or other improvements, which are placed
upon municipal streets, other than pursuant to part 5 of article 25 of this
title, shall be assessed in the manner prescribed by the ordinance of any such
municipality upon the property fronting upon the same. Except for the
construction and repair of sidewalks, no such assessments for other construction
shall be made by the municipality unless approved by petition signed by not less
than sixty percent of the owners of property fronting upon the same and owning
at least sixty percent of the property fronting thereon. Such assessment shall
be a lien upon said property until it is paid. In case of failure to pay such
assessment in a reasonable time, to be specified by ordinance, the assessment,
at any time after such failure, may be certified by the clerk of such
municipality to the officer having the custody of the tax list at the time such
certification is made to be placed by him upon such tax list for the current
year and collected in the same manner as other taxes are collected, with ten
percent penalty thereon to defray the cost of collection. All the laws of the
state for the assessment and collection of general taxes, including the laws for
the sale of property for taxes and their redemption of the same, shall apply and
have as full effect for the collection of all such municipal taxes as for such
general taxes, except as modified by this title.
(b) Nothing in paragraph (a) of this subsection (1) shall be construed to repeal
existing statutes concerning the power to levy taxes, charges, and assessments
and the procedures for the assessments and collection thereof.
(2) The county treasurer, at the close of every month and more often if the
governing body of said municipality requires, shall pay over to the municipal
treasurer all moneys collected by him upon the presentation to him of an order
signed by the mayor and clerk of such municipality. Any such county treasurer
shall be liable on his official bond for the faithful discharge of all the
duties and obligations imposed upon him.
(3) In case of sale of any lot or tract of ground for delinquent sidewalk tax,
the same shall be advertised and sold for such tax, and the certificate of sale
and deed therefor shall be made separate from the sale certificate and deed for
other taxes. The amount of sidewalk tax so assessed shall not be certified to
the county clerk and recorder until notice of such assessment has been published
for ten days in some newspaper published in such municipality as provided by the
ordinance of such municipality, giving the lot owner an opportunity to be heard
before the governing body, at the time and place designated, as to the justness
and correctness of the amount so assessed. The provisions of this title relating
to collecting the expense of construction and repairs of sidewalks shall be
construed to be for the purpose of carrying into effect the police powers of
municipalities as to such construction and repairs of sidewalks and shall not be
construed as imposing a special tax under the taxing power. The ordinance of
such municipality shall provide for a reasonable time after the order of such
municipality for the construction or repairs of such sidewalks for the owners of
such lots to construct or repair such sidewalks. In case any such owners fail to
so construct or repair such sidewalk in the time and manner prescribed by said
ordinances, such municipality may proceed to construct or repair such sidewalk
and charge such owners as prescribed by ordinance and in the manner described in
this section.
31-20-107. Municipality to pay share of
county expenses.
The governing body of said municipality
shall make in each year such allowance to be paid out of the general fund to the
county as shall be a reasonable and just compensation for the extra labor
imposed by this part 1 and shall also make an allowance, to be paid out of the
general fund to the county in which said municipality is located, for the
municipality's proportion of the expense of advertising the sale of lands for
delinquent taxes in each year, the amount to be certified to the governing body
by the county clerk and recorder of the proper county.