§ 156-103. Assessment rolls prepared.
§ 156‑103. Assessment rolls prepared.
The board of drainage commissioners shall immediately prepare theassessment rolls or drainage tax lists, giving thereon the names of the ownersof land in the district and a brief description of the several tracts of landassessed and the amount of assessment against each tract of land. The first ofthese assessment rolls shall be due and payable on the first Monday inSeptember following the date of such bonds, and shall provide funds sufficientfor the payment of interest on such bonds for one year. The second assessmentroll shall make like provision for the payment of the interest for one year.Annual assessment rolls shall thereafter provide funds sufficient to meet theinterest for one year on the issue of bonds outstanding. During the yearprevious to maturity of any annual installment due upon the principal of saidbonds there shall be an assessment roll sufficient to provide funds for thepayment of both the interest for one year and for the payment of the annualinstallment due upon the principal of the bonds. Such annual assessments shallbe made from year to year to provide funds to meet the interest for one yearand the annual installment of the principal due upon the bonds outstanding,until the whole principal due upon the outstanding bonds and the interestthereon shall be fully paid. In making up such assessment rolls there shall beincluded ten percent (10%) additional as provided in G.S. 156‑98. Each ofthe assessment rolls shall specify the time when collectible and be numbered intheir order, and the amounts assessed against the several tracts of land shallbe in accordance with the benefits received, as shown by the classification and ratio of assessments made by the viewers. These assessment rolls shall besigned by the chairman of the board of drainage commissioners and by thesecretary of the board. There shall be four copies of each of the assessmentrolls, one of which shall be filed with the drainage record, one shall be filedwith the chairman of the board of drainage commissioners, who shall carefullypreserve the same, one shall be preserved by the clerk of the court, withoutchange or mutilation, for the purposes of reference or comparison, and oneshall be delivered to the sheriff, or other county tax collector, after theclerk of the superior court has appended thereto an order directing thecollection of such assessments, and the assessments, shall thereupon have theforce and effect of a judgment as in the case of State and county taxes. If thedrainage commission which has assessed the lands of a drainage district priorto March 11, 1919, shall file the aforesaid four copies of assessment rollswithin six months from April 1, 1919, the filing of such assessment rollsshall have the same legal effect as if filed strictly in accordance with thissection immediately after the preparation of such assessment rolls. The Statehaving authorized the creation of drainage districts and having delegatedthereto the power to levy a valid tax in furtherance of the public purposesthereof, it is hereby declared that drainage districts heretofore or hereafterorganized under existing law or any subsequent amendments thereto are createdfor a public use and are political subdivisions of the State. (1911, c. 67, s. 12; 1917, c. 152, s. 9; 1919, c. 282,s. 1; C.S., s. 5360; 1921, c. 7; 1923, c. 217, s. 8.)