Sec. 25-87. Bond issue authorized. Assessments.
Sec. 25-87. Bond issue authorized. Assessments. At any time after voting to acquire, construct or reconstruct any flood or erosion control system or portion thereof,
the board in its discretion may elect to defray the cost thereof by issuing bonds or other
evidences of debt, or from general taxation, special assessment or any combination
thereof. If it elects to defray any part of such cost from special assessment, it may
apportion and assess such part upon the lands and buildings in the municipality which,
in its judgment, are especially benefited thereby, whether they abut on such flood or
erosion control system or not, and upon the owners of such lands and buildings, subject to
the right of appeal as hereinafter provided. Such assessment may include a proportionate
share of any expenses incidental to the completion of such flood or erosion control
system, such as fees and expenses of attorneys, engineers, surveyors, superintendents
or inspectors, the cost of any property purchased or acquired for such work, interest on
securities, the cost of preparing maps, plans and specifications, and the cost of printing,
publishing or serving advertisements or notices incidental thereto. The board may divide
the total territory to be benefited by any flood or erosion control system into sections
and may levy assessments against the property benefited in each section separately. In
assessing benefits against the property in any section, the board may add to the cost of
the part of the flood or erosion control system located in such section a proportionate
share of the cost of any part of such system located outside the section which is useful
for the operation or effectiveness of that part of such system within the section and of
any of the other items of cost or expense above enumerated.
(1955, S. 2386d.)