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

Village or borough council at the Tins
iof the adoption OF such special assess
ment, but not to exceed six per cen
Go per cent? per anrum. and such spe-
cial assessment. with the accruing in.
terest thereon. shall be paramount
lien upon the property Included there.
I'm, from the time of the adoption oil
Isnch assessment by the city. village
Tor borough council. and shall remain
such lien until fully paid. and shall
nave precedence over all other liens
except general taxes. and as TO such
fshail 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 inyalidate the lien,
The city. village or borough council
may at any time, by resolution, di-
rect the clerk or recorder of the city,
Village or borough To make UP and
ile In the office of the county auditor
certified statement of the amount
iof all such unpaid assessments and
1.-THE amount of interest which will be
due thereon on the first day of Janu-
fary of the following year. and the clerk
Or recorder of said city, village or bor-
lough shall within twenty t20D days
thereafter make up and file such certi-
fled statement in the office of the au-
lditor 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 shalt be payable In
EeQuai annual instaliments, not exceed
ing ten, and payable on the first day
OF January of each year, each of said
linstallments to bear interest at the
rate hereinbefore provided until fully
paid, and the certified statement OF
the clerk or recorder shall In this case
show the amount of each OF such in
stallments, the date when each In
Istallment becomes due, and the amount
lof interest to be paid on each INSTALL
ment In each year After said state
ment is filed in the office of the coun-
Ity auditor III 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
day OF January of the following year
as shown by said certified statement
against the different lots or parcels OF
land therein described. and such
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 ard collect
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 gen.
eral taxes.
any time before the transmission oil
the certified statement OF the clerk OF
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
village or borough shall, upon the pres.
entation OF such receipt from said
city, village or borough treasurer, can
Gel upon the special assessment roll
the special assessments so paid.
Provided further. that any person
may pay any such assessment with
accrued interest thereon after the same
has been so certified to the county an.
ditor, 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
city. village or borough treasurer shall
be sufficient authority. upon presenta
ton to the county auditor. for him tC
mark such assessment paid upon his
roll but after the roll has been de-
lliyered to the county treasurer for col.
lection the said assessment must bt
paid to him, with the penalties allow
ed by law The same penalties and In
terest shall attach and be collected bs
/ the county treasurer on assessment
as upon general taxes, which penaltie:
and interest shall belong to the city
village or borough, and to be turned
over by the county treasurer to thu
city, village or borough with the as
sessments.
Sec. IA. In case OF omission. err
irors or mistakes. in making such
assessments in respect of the to-
tai cost OF such Improvement. Oh
otherwise. It 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
rate, and be payable and enforceable
in the same manner as is herein pro-
vided with respect to the original as
sessment.
Sec. Is. All moneys collected on
any SuCH SpStldI dSseSSHishes Saaa
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-
er sewer district fund under the des-
ignation: 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
special assessments will provide for,
which warrants shall bear interest at
a rate not to exceed six (6l 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-
pose Ii Is issued. and specify the par
ticular fund against which 1t Is drawn.
and shall be signed by the mayor or
executive officer. and countersigned by
the clerk or recorder of the city. VIII
lage or borough. and be in denomina-
tions Of not less than fifty dollars
nor more than five hundred dollars.
Such warrants may be used in making
payments on contracts for the i'm
provemerts, 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
eel the same when paid. If any such
warrants shall become due, or any In