24-424. Hearing on assessments; notice; equalization; time for bringing actions.
24-424
24-424. Hearing on assessments; notice; equalization; time forbringing actions.That as soon as practicable after the report of the assessors has beenfiled, the secretary of the board of directors shall cause a notice to bepublished once in some newspaper published in the county, stating insubstance that a report of assessors has been filed charging real estatewithin the district with special assessments to be made therein, and thatsuch report is on file in his office and open to inspection by alltaxpayers in the district, and fixing a time, not less than five days fromthe date of the publication, when all persons aggrieved by such report maybe heard to contest the justness of the same. It shall not be necessary insuch notice to describe the land assessed nor state the names of thepersons against whose property any assessment is made, but notice beinggiven that such assessors' report is on file, all taxpayers must takenotice of its contents. At the time fixed in such notice, the board ofdirectors shall convene and hear the complaints of all persons interested,and shall have power to review, revise, alter, correct and amend the reportof the assessors to any extent necessary to equalize and make suchassessments just, equitable and impartial, and to correct all errors, wrongand injustice that may have been done to any person complaining of saidreport.
After hearing all persons complaining, the board of directors shallconfirm the report of the assessors as returned by them, or amend the sameas it may deem just and equitable, and confirm the same as so amended, andthereupon the amounts charged against each tract of land shall become aspecial assessment and constitute a lien thereon. The decisions of theboard of directors correcting, altering or amending and confirming thereport of the assessors shall be entered of record and shall be final andconclusive; and as soon as it shall have been properly determined that anywork to be paid for by special assessments is to be done, such specialassessments shall by the secretary of the board be certified to the countyclerk and entered upon the tax rolls, and collected as other taxes underexisting laws; and no suit nor action of any kind shall be maintained inany court to set aside or in any way contest or enjoin the levy of anyspecial assessment so charged or levied to pay the cost of any improvementby any drainage district after the expiration of thirty days from the timethe board of directors shall make its decision so confirming the report ofthe assessors.
History: L. 1905, ch. 215, § 23; Feb. 25; R.S. 1923, 24-424.