24-810. Assessments of costs; surplus funds, use for repairs; additional assessments.
24-810
24-810. Assessments of costs; surplus funds, use for repairs;additional assessments.As soon as such contracts are made, the county board shall determine theentire cost and expense of constructing such levee, including water gatesand all other necessary things thereto, including all proceedings had underthis act, taking into account the damages allowed to the landowners in theeminent domain proceedings; and the county clerk shall apportion the sameto and between the several tracts of lands, railroads and highways to bedirectly benefited by such levee, in proportion to the sums to bedetermined by the board of county commissioners or by three disinterestedhouseholders appointed by said board, as the basis of benefit to eachrespectively, and shall place the same on the tax roll of the countyopposite the description of such tracts and such railroad companiesrespectively, and the same shall be a lien thereon, and collected with andas other taxes are collected against such lands and railroads, and shall besubject to the same rebate, penalties, costs, interest and sales as taxesgenerally.
The amounts apportioned to highways shall be paid out of the road taxescollected by the county treasurer for the township or townships in whichsuch levee is situated. If a surplus shall arise from the money socollected over and above the amounts necessary to pay all the costs andexpenses of the proceedings, and pay for the building and construction ofsuch levee, such surplus shall then be held and applied, from time to time,when necessary to keeping such levee in repair. The board may from time totime make such additional apportionment and levy of taxes on said tracts ofland, railroads and highways as may be sufficient to make up any deficiencythat may be caused by the assessment and collection herein provided for notbeing adequate to fully pay all the costs and expenses, and for theconstruction of such levee, and may annually raise such amount as will inits judgment keep such levee in repair, and may, in such manner as it maydeem just and equitable, assess such amount for repairs, as well as allnecessary expenses incurred from all other causes, against the severaltracts of land, railroads and highways included in such levee district. Themoneys collected under this act shall be paid out on the order of suchboard.
History: L. 1893, ch. 104, § 10; L. 1901, ch. 248, § 1; R.S. 1923, 24-810; L.1963, ch. 234, § 68; Jan. 1, 1964.