68-715. Abandoned road projects; refund of taxes by county commissioners; procedure.
68-715
68-715. Abandoned road projects; refund of taxes by countycommissioners; procedure.Whenever any road project has been inaugurated by petition or otherwise,in accordance with the laws of this state, and the same, or any partthereof, has been abandoned and said projected road not constructed, andwhenever the taxpayers of any such road district have paid into the countytreasury one or more installments of taxes levied for the construction ofsuch proposed road, the board of county commissioners of any county in thisstate, where such condition arises, is hereby empowered to refund to eachperson owning land in such road district, or in the township through whichsuch abandoned road district is located, the amount of taxes paid by themfor the construction of said road: Provided, however, That before theamount to be refunded to the taxpayers, in said road district and township,entitled to the same, shall be paid, the board of county commissionersshall make an order in which it shall describe specifically the metes andbounds of said abandoned road district and the township or portions of thetownships through which said abandoned road district is located and shallalso insert in their said order a finding setting forth the name of eachtaxpayer in said road district and township entitled to a refund of thetaxes paid by him and the amount of money which he is entitled to haverefunded to him, and said order and findings shall be recorded in theoffice of the county clerk, and the county clerk is hereby authorized andempowered to draw vouchers upon the county treasurer payable to the personsnamed in the order and findings of said board of county commissioners forthe respective amounts so found to be due to them, and the county treasurershall pay said vouchers out of the fund held in said abandoned roadaccount: And provided further, That the remaining one half of saidroad fund collected from all of the taxpayers in any such county for theconstruction of said abandoned road project, shall be transferred from saidabandoned road district fund to the general road fund of said county and beused by said county in the improvement of its system of county highways.
History: L. 1923, ch. 237, § 1; Feb. 10; R.S. 1923, 68-715.