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Glasgow Contractor to Be Paid by Special Tax Bill ordinance (§ 520.190)

Chapter 520: Sidewalks and Retaining Walls

In short: When the city has a retaining wall or sidewalk built by contract under this chapter, the contractor is paid through a special tax bill against the abutting property. The bill is a lien on that property and carries 8% annual interest from the date of issue, except as Section 520.170 provides.

Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.

Whenever any retaining wall or sidewalk shall be built or constructed by contract under the provisions of this Chapter, the cost of such retaining wall or sidewalk shall be paid to the contractor in a special tax bill assessed against the abutting property therefor, and such tax bill shall constitute a lien upon such property and shall bear interest at eight percent (8%) per annum from date of issue, except as provided in Section 520.170 of this Chapter.

Official source: City of Glasgow official Code of Ordinances (online), § 520.190

Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.