24-819. Same; levies and reassessments.
24-819
24-819. Same; levies and reassessments.In any case where the board of county commissioners of any county areconstructing or has constructed a levee under the provisions of chapter 104[24-801 to 24-811, 24-814, 24-815] of the Session Laws of 1893 and actamendatory thereof as supplemented by chapter 80 [24-816 to 24-818] of theSession Laws of 1909 to prevent overflow from natural watercourses partlyor wholly within any city of the first class and have attempted to create adrainage district and to levy special assessments for the payment of suchimprovements or for the payment of bonds issued or indebtedness incurred inanticipation of such special assessments and such special assessments areor have been informal, illegal or void for want of authority, notice orother cause, the said board, at or before the time for levying generaltaxes, shall relevy and reassess any such special assessments against anyproperty in said levee drainage district in accordance with the originalapportionment of the cost of such improvement and collect the same in themanner provided in said acts under which said levee is constructed.
And said board shall levy and assess its equitable proportion of thecost of said levee against any property in the district omitted and againstimprovements made subsequent to the viewers' report on property included inthe original apportionment of benefits in said viewers' report, byassessing and levying at or before the time of levying general taxes, theentire amount of such equitable proportion as a special assessment, payableat one time or in case bonds have been issued, in installments for theremaining assessments to be made for the payment thereof as fixed by theoriginal apportionment and orders for the issuance of said bonds, and suchadditional assessments shall constitute part of the fund for theconstruction and maintenance of said levee.
History: L. 1911, ch. 88, § 1; March 14; R.S. 1923, 24-819.