(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
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(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.