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Subchapter 1 - General Provisions
§ 14-90-101. Definitions - As used in this act, unless the context otherwise requires:...
§ 14-90-102. Applicability of 1949 provisions - (a) (1) All municipal improvement districts created after June 9,...
§ 14-90-103. Districts organized prior to July 1, 1952 - All municipal improvement districts organized prior to July 1, 1952,...
Subchapter 2 - Boards of Assessment
§ 14-90-201. Appointment - As soon as a municipal board of improvement shall have...
§ 14-90-202. Oath - Each of the assessors for a municipal improvement district shall,...
§ 14-90-203. Compensation - (a) The members of a municipal improvement board of assessment...
Subchapter 3 - Property Subject to Assessment
§ 14-90-301. Validity of land descriptions based on plat - The descriptions of lands in an improvement district in any...
§ 14-90-302. Railroads - If any railroad company owning or operating a line of...
§ 14-90-303. School districts - (a) The property of public school districts shall be subject...
Subchapter 4 - Assessment Procedures Generally
§ 14-90-401. Duties of assessors - (a) (1) The assessors for a municipal improvement district shall...
§ 14-90-402. Notice of filing - Immediately on the filing of an assessment by the assessors...
§ 14-90-403. Setoff for private improvements - (a) If, in the construction of sidewalks or making of...
Subchapter 5 - Appeals from Assessments
§ 14-90-501. Notice and hearing - (a) Anyone whose real estate is embraced in a municipal...
§ 14-90-502. Findings and changes - (a) The city council shall enter on its minutes the...
Subchapter 6 - Correction, Revision, and Reduction of Assessments
§ 14-90-601. Correction of erroneous descriptions or omitted lands - (a) (1) The assessors of municipal improvement districts or their...
§ 14-90-602. Revision of assessments - (a) (1) The commissioners of a municipal improvement district may...
§ 14-90-603. Annual readjustment - A municipal improvement district assessment may be annually readjusted according...
§ 14-90-604. Reduction of excessive assessments - (a) (1) (A) Wherever lands, or other real property, in...
Subchapter 7 - Levy of Additional Tax
§ 14-90-701. Insufficient tax to complete improvement - (a) If the tax first levied is insufficient to complete...
Subchapter 8 - Payment of Assessments
§ 14-90-801. Ordinance providing for installments - (a) It shall be provided, by ordinance, that the municipal...
§ 14-90-802. Form of ordinance - The ordinance referred to in § 14-90-801 may be in...
§ 14-90-803. Publication of ordinance - Within thirty (30) days after the passage of the ordinance...
§ 14-90-804. Contesting payment - (a) Within thirty (30) days after publication as prescribed in...
§ 14-90-805. Preference of assessment - (a) An assessment shall be a charge and a lien...
Subchapter 9 - Collection of Assessments
§ 14-90-901. Penalty — Damages - (a) (1) Any county tax collector who fails to make...
§ 14-90-902. Copy of assessments delivered to collector - Within forty (40) days after the passage of a municipal...
§ 14-90-903. Notice for collection of assessment - The county tax collector shall immediately upon the receipt of...
§ 14-90-904. First annual special assessment - (a) The tax collector shall collect that part of the...
§ 14-90-905. Delinquent first annual assessments - (a) Within thirty (30) days after the expiration of the...
§ 14-90-906. Filing with county clerk — Extensions - (a) At the same time the city clerk or town...
§ 14-90-907. Subsequent annual installments - (a) For the second and subsequent annual installments of a...
§ 14-90-908. Delinquent annual installments - (a) (1) Within thirty (30) days after the expiration of...
§ 14-90-909. Delinquent penalty - (a) Upon receipt of the municipal improvement district delinquent list...
§ 14-90-910. Redemption of delinquent lands - (a) (1) Anyone desiring to redeem any delinquent lot, block,...
§ 14-90-911. Proceedings before filing delinquency suit - (a) (1) Before filing suit to collect delinquent municipal improvement...
§ 14-90-912. Fees for filing delinquencies - (a) The county tax collector, for his services in filing...
§ 14-90-913. Fees for extension of annual installments - (a) For services in extending the annual installments, the municipal...
§ 14-90-914. Deputy clerks - (a) County clerks are authorized to employ a deputy to...
§ 14-90-915. Deputy collectors - (a) County tax collectors are authorized to employ one (1)...
§ 14-90-916. Payments by collector - The county tax collector shall pay over to the county...
Subchapter 10 - Suits to Enforce Payment
§ 14-90-1001. Precedence of cases - (a) For the purpose of taking every step in such...
§ 14-90-1002. Filing of complaint - (a) A municipal board of improvement, within six (6) months...
§ 14-90-1003. Publication of notice - (a) Notice of the pendency of a suit to collect...
§ 14-90-1004. Party defendant - In suits to foreclose the lien of assessments upon property...
§ 14-90-1005. Joinder of parties - It shall be no objection to any suit brought for...
§ 14-90-1006. Decree - Under this subchapter, if the decree is in favor of...
Subchapter 11 - Sale of Property
§ 14-90-1101. Court order - (a) In a suit to collect delinquent municipal improvement district...
§ 14-90-1102. Rules for sales - (a) All sales under this subchapter shall be for cash...
§ 14-90-1103. Payment - (a) An amount bid at the sale of lands under...
§ 14-90-1104. Certificate of purchase - Upon a sale under this subchapter, the commissioner shall execute...
§ 14-90-1105. Failure to pay bid - In making sales under this subchapter, if any bidder to...
§ 14-90-1106. Failure to sell - Should any of the lands fail to be sold under...
§ 14-90-1107. Sale to improvement district - (a) Municipal improvement districts may purchase lands sold under foreclosure...
§ 14-90-1108. Compensation of commissioner - For a sale of property under this subchapter, no allowance...
Subchapter 12 - Appeal from Decree of Sale
§ 14-90-1201. Advancement of cause - If any appeal is taken from any decree ordering the...
§ 14-90-1202. Time to prosecute - No appeal shall be prosecuted from any decree after the...
§ 14-90-1203. Filing of transcript - (a) In an appeal under this subchapter, the transcript shall...
§ 14-90-1204. Decision of court - In an appeal under this subchapter, the Supreme Court shall...
Subchapter 13 - Redemption of Property
§ 14-90-1301. Right to redeem - The owner or person having an interest in any real...
§ 14-90-1302. Waiver of right - (a) (1) If the owner of property sold to collect...
§ 14-90-1303. Deed after expiration of redemption period - (a) (1) If any lands sold under this act shall...
Subchapter 14 - Supplementary Foreclosure Proceedings
§ 14-90-1401. Purpose - This subchapter is intended to supplement existing laws relative to...
§ 14-90-1402. Construction - This subchapter is to be cumulative and shall repeal only...
§ 14-90-1403. List of delinquent property - If any assessment, or annual installment thereof, levied by a...
§ 14-90-1404. Permanent record of delinquencies - (a) (1) When the suit with the delinquent list is...
§ 14-90-1405. Jurisdiction of court - (a) Under this subchapter, the chancery court shall have the...
§ 14-90-1406. Proceedings in rem - (a) Under this subchapter, proceedings shall in nature be in...
§ 14-90-1407. Property included in suit - In proceedings under this subchapter, all of the delinquent property...
§ 14-90-1408. Publication of notice - (a) (1) The warning order or notice of the pendency...
§ 14-90-1409. Trial, decree, and sale generally - (a) (1) Under this subchapter, a suit shall stand for...
§ 14-90-1410. Sale to plaintiff - At a sale under the provisions of this subchapter, if...
§ 14-90-1411. Redemption of property - Any person, firm, or corporation having an interest in any...