Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1937-05-06

such proposed assessment shall be
open to inspection and copying by
all persons interested.
At such meeting of the County
Board, all persons aggrieved by
such proposed assessment may ap-
pear before said Board and present
their reasons why such proposed
assessment or any particular item
thereof shall not be adopted, and
the Board shall hear and pass upon
all objections thereto, If any, and
may alter or affirm and adopt
such proposed assessment as may be
deemed just in the premises. and
upon the adoption by resolution
Of such proposed assessment the
same shall be certified by the
county auditor and filed in his
office and shall thereupon be and
constitute the special assessment.
The amount assessed against each
lot, piece or parcel Of land by such
special assessment shall bear in
terest from the date Of the adop-
ton of such special assessment
until the same shall have been
paid, the rate Of interest to be
designated by a resolution Of the
County Board at the time Of the
adoption of such special assessment
but not to exceed six per cent (6To)
per annum, and such special as
sessment, with the accruing interest
thereon, shall be paramount lien
upon the property included therein
from the time Of the adoption Of
such assessment by the Board and
shall remain 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 d.
vested or impaired by any judicial
sale and no mistake in the descrip-
ton of the property or in the
name Of the owner shall tnvalidate
the lien.
The County Board may at any
time by resolution direct the county
auditor to make up and file In his
office a certified statement Of all
such unpaid assessments the amount
Of interest which will be due
thereon on the first day Of jan
uary Of the following year, which
statement shall also contain
description Of the lands affected
by the assessment. Such resolution
shall also direct that such special
assessment shall be payable in equal
annual installments not exceeding
ten, payable on the first day o.
January of each year, each Of said
installments to bear interest at
the rate hereinbefore provided I'M
til fully paid; and such statement
Of the county auditor shall show
the amount Of each Of such INSTALL
mentS, the date when each INSTALL
ment becomes due and the amount
Of interest to be paid on each in
Stallment in each year. After said
statement is made and filed in the
office of the county auditor it shall
be the duty Of such auditor to ex-
tend upon the tax roll Of each
year the amount Of such assess
ment or installment thereof, as
the case may be, and the amount
of interest which will become due
on the first day Of January Of the
following year as shown by said
statement against the different lots
or parcels of land therein described,
and such amounts when SO eX-
tended each year shall be carried
into the tax becoming due or pay
able in January Of the following
year, and enforced and collected
in the manner provided for the
enforcement and collection Of the
state and county taxes, paid to the
county treasurer and shall be set
aside by him in a special fund to
be used for the purpose Of paying
the cost of such sewer or sewer
system or any bonds or other OBJ
legations issued for the purpose OF
paying such cost. Provided, how
ever, that any person may pay any
such assessment with accrued in
terest thereon after the same has
been so extended upon the tax rolls
by the county auditor, provided the
tax roll containing such assessment
has not in due course been delivered
to the county treasurer for collec-
ton, and upon such payment the
county auditor shall mark such
assessment paid" upon his roll,
but after the roll has been delivered
to the county treasurer for collec-
ton, the said assessment must be
paid to him, with the penalties
allowed by law.
The same penalties and interest
shall attach and be collected by
the county treasurer on assessment
as upon general taxes, which pen
alties and interest shall belong to
the county.
Section 6. In case of omission,
errors or mistakes in making such
assessments in respect to the total
cost of such improvement, or other
wise, it shall be competent for such
County Board to provide for and
make supplemental assessments to
correct such omission, errors or
mistakes; and such supplemental
assessments shall be lien as IN
case of the original assessment,
drawing interest at the same rate
to be payable and enforceable in
the same manner as is herein pro-
vided with respect to the original
assessment.
Section Z. All moneys collected
or any such special assessments
shall constitute fund for the pay
ment Of the cost Of the improve
ment in the district or plated area
for which such assessment was
made, and the same shall be credit
ed to a sewer district fund under
the designation: Fund OF Sewer