§ 54-20. ASSESSMENT AFTER COMPLETION OF IMPROVEMENT.

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If funds are on hand or a revolving fund exists to defray the expense of any public improvement prior to the completion thereof, a special assessment roll to defray such cost may be made within 30 days after the improvement is completed based upon the actual cost thereof. The proceeds from such special assessment shall be used to reimburse the account or fund from which the cost of the improvement was derived.
(1993 Code, § 54-20)

                    
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