Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1915-04-29

: lvillage or borough council at the time
OF the adoption OF such special assess
: ment, but not to exceed six per cent
Is per cent? per annum, and such spe-
: jcial assessment. with the accruing i'm
r tereSt thereon. shall be a paramount
3 lien upon the property included there
, IN. from the time of the adoption OF
: Esuch assessment by the city. village
; Tor borough council. and shall remain
7 such lien until fully paid, and shall
have precedence over all other liens,
! except general taxes. and as to such
, shall be concurrent and shall not be
: Invested or impaired by any judicial
sale, and no mistake in the descrip-
: ton of the property or in the name Of
the owner shall invalidate the lien,
| The city, village or borough council
| fmay at any time, by resolution. di-
rect the clerk or recorder OF the city,
;! village or borough to make up and
file In the Office of the county auditor
Il certified statement of the amount
iof all such unpaid assessments and
, the amount OF interest which will be
due thereon on the first day OF Janu-
. airy OF the following year. and the clerk
or recorder of said city. village or hor-
Tough shall within twenty GO, days
thereafter make up and file such cesti~
fed statement in the office of the au-
Iditor OF the county, which statement
shall also contain a description of the
lands affected by the assessment. Such
resolution may also direct that such
special assessment shall be payable In
Iequal annual insta!lments, not exceed
ing ten. and payable on the first day
fof January of each year. each OF said
installments to bear interest at the
rate hereinbefore provided until fully
Ipafd. and the certified statement OF
the clerk or recorder shall In this case
show the amount of each of such In
tstaliments, the date when each In
istaIlment becomes due. and the amount
of interest to be paid on each INSTALL
ment In each year After said state
ment Is filed in the Office of the coun-
ty auditor il shall be the duty of such
auditor to extend upon the tax roll
OF each year the amount OF such as
: sessment or installment thereof, as the
case may be and the amount of inter
est which will become due on the first
dav of January of the following year,
as shown by said certified statement
against the different lots or parcels OF
, land therein described. and such
3 amounts when so extended each year
shall be carried into the tax becoming
> due or payable In January Of the fol-
} lowing year and enforced and collect
l ed In the manner provided for the en-
lforcement and collection of state and
!, county taxes, and the assessments and
interest paid to the county treasurer
, shall be paid over by him to the
! treasurer Of such city, village or bor-
} ough upon the apportionment of gem
} teral taxes.
! Provided, that any person may al
any time before the transmission OF
the certified statement of the clerk or
: recorder of such city, village or bor-
ough to the county auditor, pay such
!, special assessment as to any lot, piece
or parcel of land affected thereby, to-
gether with the interest accrued there
on at the date Of such payment, to
the city, village or borough treasurer,
and receive the proper receipt therefor
and the clerk or recorder of said city,
, village or borough shall. upon the pres
entation or such receipt from said
|. city. village or borough treasurer, can
Icel upon the special assessment roll
, the special assessments so paid.
, Provided further, that any person
may pay any such assessment with
laccrued interest thereon after the same
has been SO certified TO the county au'
, dltOr, provided the tax roll containing
such assessment has not in due course
been delivered to the county treasurer
for collection, and the receipt of such
icity. village or borough trea surer shall
be sufficient authority upon presenta-
ton to the county auditor. for him to
mark such Assessment paid upon his
ErOiI Out alter the IOii mas btSl ht-
ilivered to the county treasurer for coll
lection, the said assessment must be
paid TO him. with the penalties allow
ed by law The same penalties and in
terest shall attach and be collected by
the county treasurer on assessments
as upon general taxes, which penalties
and interest shall belong to the city
village or borough, and to be turned
over by the county treasurer to the
al hnrnnph with the
seSsments.
Sec. IA. In case OF omission. err
rors or mistakes. in making such
I assessments in respect of the to-
tai cost of such Improvement. or
otherwise. II shall be competent
: for such city, village or borough
council to provide for and make
supplemental assessments to correct
), such omission, errors or mistakes: and
such supplemental assessments shall
be a lien as in case Of the original as
sessment. drawing interest at the same
.4rate and be payable and enforceable
in the same manner as is herein pro-
vided with respect to the original as
! sessmeDt
any such special assessments shall
constitute fund for the pay
ment of the cost of the improve
ment In the district for which
such assessment was made. and
! the same shall be credited to the prop
err sewer district fund under the des-
IignatiOn: Fund OF Sewer District
| No." and in anticipation Of the
collection Of such special assessment
the city, village or borough may issue
warrants on such fund. to be known
as Sewer warrants payable at such
times and In such amounts as. In the
Judgment of the city, village or bor-
Ough council. the collections Of such
lspecial assessments will provide for.
which warrants shall bear interest at
a rate not to exceed six 90 per cent
! per annum, payable annually and may
, have coupons attached. representing
/ each years interest Each warrant
shall upon it's face, state for what pur
/ nose it is issued. and specify the par
( ticular fund against which II Is drawn
and shall be signed by the mayor or
Executive officer and cOuntersigned by
the clerk or recorder of the city, vii
lage or borough. and be in denOmina-
lions OF not less than fifty dollars
nor more than five hundred dollars
Such warrants may be used In making
| DaS ments on contra cts for the i'm
! provements, or may be sold by the
city village or borough for not less
than par and the proceeds thereof
used in paying for such Improvement.
II shall be the duty Of the city, village
or borough treasurer. on presentation,
to pay such warrants and interest
coupons as they mature, out of the
proper sewer district fund. and to can
Gel the same when paid. If any such
warrants shall become due. or any in