(a) The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204, and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part.

Terms Used In Tennessee Code 54-12-214

  • County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
  • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
(b) The funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement, and on the order or warrant of the county mayor.