The Waterbury Democrat., 1939-08-30
LEGAL ADVERTISING

EllalI be necessary for action. When the board of finance shall sit as the board of relief, the city assessor shall attend and give information relating to the matters under ad- visement.
 Sec. 139. Confirmation of Assess rnents. On or before the first day of November, the assessments for gen. eral taxes and old age assistance taxes, as changed or correcetd, shall be confirmed by the board of fi- nance as the board of relief. Such action of the board of finance shall be final and conclusive except for the right of court appeal conferred by law. Within thirty days after the day of first meeting on any special assessments such assessments shall similarly be confirmed.
 Sec. 14O. Levy of Old Age Assis- tance Tax by Ordinance. When an old age assistance tax abstract shall have been confirmed as provided, the city council shall proceed to levy a tax in accordance herewith by ordinance passed not later than the first day of December.
 Sec. Al. Final Action on Special Assessments by Ordinance. When a special assessment abstract shall have been confirmed as provided, the council may proceed to pass an ordinance directing the action, work or improvement to be carried out in accordance with the report as fi- nally approved by the council, and levying special assessments of bene- fits and damages in accordance with such special assessment abstract Upon the passage of such ordinance, all actions, improvements and work provided for therein shall, except as hereinafter provided, be deemed legally authorized and all awards and assessments of benefits and damages so provided for shall be deemed duly and legally made and shall be final and conclusive, ex- cept for the right of court appeal conferred by law.
 Sec. 142. Abandonment of Special Assessment Proceedings. All pro- ceedings relative to any proposed special assessment project, begun or pending under the preceding sec tions, may, by resolution of the council, be abandoned, in whole or in part, at any time during the pendency thereof, or within sixty days after the final order of any court upOn an appeal.
 Sec. 143. Payment of Damages As sessed. When damages have been assessed in the manner hereinbefore provided, the city shall, within sixty days after the passage of the ordi- nance finally directing that such action be taken, or in case of appeal within sixty days after the final de- termination thereof, pay the amount of the award to the owner of any such property. Upon such payment, or tender thereof, the city shall have the right to enter at once into full and exclusive possession of the pro- perty taken, and the title thereof shall pass to the city as of that date.
 Sec. IA. New Special Assessments If any special assessment be an- uulled or set aside by any court, or ie the proceedings therein be aban- doned as herein provided, the city council may proceed with new as- sessment in all respects as with an original assessment.
 Sec. 145. Tax Liens. All taxes, in- eluding special assessments, together with all interest and other penalties and charges imposed thereon for delinquency, shall be debts to the oity from the persons against whom they are assessed and those on real property shall constitute liens on the property assessed. Such Hens shall attach from the first day oi June of the year prior to that in which the taxes or assessments are levied and shall take precedence over all transfers and incumbrances in any way affecting such real pro- perty after such attachment. All liens hereby imposed shall continue until payment of the taxes or as- sessments, with all interest charges and penalties attached thereto. Any charges by the city for services or materials in abating any nuisance in constructing any sidewalks, in furnishing a water supply or in rem dering any other service in connec- ton with any property in the city with which the owner of such pro- perty is chargeable, and any charges for minor privileges in the private use of any part of street or other public space by the owner of abut- ting property, shall constitute liens against such property to the same extent as taxes or special assess ments thereon.
 Sec. 146. Foreclosure of Liens. All liens hereunder may be foreclosed by the cty in the same manner as mortgage liens may be foreclosed by law.
 Sec. 147. Tax Rolls. Immediately
 after the levying of any general tax by the city council as provided herein, the city assessor shall pro- ceed to extend such tax, as levied, upon the abstract at the rate speci- 11eQ, III proportion 10 IIle VdludIloii of property thereon, to serve as the general tax roll. The old age as- sistance tax assessment abstract with the amounts of tax prescribed by law and levied by the city coun- cil extended thereon, shall consti- ute the old age assistance tax roll and the abstracts of special assess ments of benefits and damages as levied by the council shall consti- ute the special assessment tax roll.
 Sec. 148. Delivery of tax Rolls with Warrant for Collection. On or be- fore the first day of January of each year, the city assessor shall deliver to the tax collector the gen. eral tax roll and the old age assis- tance tax roll. He shall, likewise, so deliver each special assessment tax roll within thirty days after the levying of special assessments in conformity herewith by the council. Each roll so delivered shall be &C., companied by the proper warrant for collection signed by the mayor and attested by the city clerk.
 Sec. l49. Time for Payment of