24-619. Supplemental assessments.
24-619
24-619. Supplemental assessments.Whenever it shall appear to the satisfaction of the board of supervisorsthat the levy theretofore made will be insufficient to pay the cost of theimprovement or to pay the interest and principal of the bonds which thedistrict desires to issue to pay the cost of such improvement and thattherefore a supplemental assessment is necessary to be made as in this actprovided, the board shall by resolution duly passed and entered in therecord of its proceedings, declare the amount of such deficit and thepurposes to which such additional assessment should be applied and shallthereupon cause to be made a supplemental assessment roll which shallapportion the amount necessary to be raised and declared as aforesaid uponthe lands in the proportion of the former assessment, and shall setopposite each parcel of land (described by its legal description) theamount of such supplemental assessment expressed in dollars and cents.
But upon said roll the real estate and the amount of the severalassessments may be described by current and usual abbreviations if theboard so desire. And thereupon the board shall proceed to enter judgment byconfirmation upon said supplemental assessment roll. Said supplemental levyor assessment shall be levied and certified in all respects as hereinprovided for levy and assessment of taxes. And from time to time and asoften as occasion may arise, supplemental assessments may be levied as inthis section provided. In the event that any supplemental assessment islevied before any bonds are issued by the district, it shall be dividedinto installments payable when the installments of the first or originalassessment is payable and shall be collected therewith, and together theyshall constitute one fund against which drainage bonds may be issued as insaid act to which this is an amendment provided.
History: L. 1911, ch. 168, § 19; May 22; R.S. 1923, 24-619.