Glasgow Special Tax May Be Levied for Sidewalk or Pavement Construction or Repair ordinance (§ 520.070)
Chapter 520: Sidewalks and Retaining Walls
In short: If the city orders a retaining wall, sidewalk or pavement built or repaired at an owner's expense, the owner is taxed the full cost plus 10% for the city. If unpaid 10 days after the City Collector's demand, the city can sue, and no property is exempt from seizure and sale on the judgment.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
When it shall become necessary for the Board of Aldermen to order any retaining wall, sidewalk, or pavement to be constructed or repaired as provided in this Chapter at the expense of the owner in front or alongside of whose property such improvement may be made, they shall immediately, on completion of said work, levy a special tax on such owner sufficient to pay all costs and expenses of such improvements and ten percent (10%) for the use of the City. If the owner of said property shall fail to pay said tax for the period of ten (10) days after the demand made by the City Collector, the City Attorney may collect the same by suit before any court having jurisdiction, and no property shall be exempt from seizure and sale upon a judgment so obtained.
Official source: City of Glasgow official Code of Ordinances (online), § 520.070
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.