(70 ILCS 605/Art. V heading)
LEVY AND COLLECTION OF ASSESSMENTS
(70 ILCS 605/5-1) (from Ch. 42, par. 5-1)
Sec. 5-1.
Scope of Article – Kinds of Assessments – Limits on
Assessments. The commissioners of a district may levy and collect
assessments in the manner provided by this Article. Assessments shall be
known and designated as “original assessments”, “annual maintenance
assessments” or “additional assessments”. The designation “original
assessment” shall apply only to the first assessment levied for the
construction of the original work of the district and may include fees for
the recording of documents as provided in this Act. The designation “annual
maintenance assessment” shall apply only to assessments levied for the
performance of the annual maintenance work of the district, including the
purchase of necessary equipment and supplies to perform such annual
maintenance work, the operation of pumping plants, to accumulate a
contingency fund and to pay the current expenses of the district. The
designation “additional assessment” shall apply to all assessments other
than original assessments and annual maintenance assessments and shall
include assessments for the completion of
original, additional or repair work, the performance of additional or
repair work, the construction, enlargement or repair of pumping plants,
the payment of lawful obligations incurred by the district and for all
other lawful purposes as set forth in this Act. No land or other
property shall be assessed for benefits more than its just proportion of
the entire assessment or in excess of the benefits thereto.
(Source: P.A. 86-297.)
(70 ILCS 605/5-2) (from Ch. 42, par. 5-2)
Sec. 5-2.
Original
assessments – Property subject to assessment.
Upon the Organization of the district, the commissioners shall proceed
to make out their assessment roll of benefits, damages and compensation,
and they shall include therein all lands, lots, railroads, and other property
within the district other than
public highways, streets and alleys, which, in their
opinion, will be benefited, taken or damaged by the proposed work. Whenever
another district or a municipal corporation exercising drainage powers has
been made a party to the proceedings to organize the district, then the
commissioners shall also include such other district or municipal
corporation in their assessment roll.
(Source: P.A. 83-726.)
(70 ILCS 605/5-3) (from Ch. 42, par. 5-3)
Sec. 5-3.
Original Assessments – Assessment Roll.
(1) In their assessment roll, the commissioners shall set down in proper
columns (a) the name and address of the owner, when known, of each tract of
land (including lots, railroad tracks and right-of-way and like property)
within the district and affected by the proposed work or, if the name and
address of the owner is unknown, then the name and address of the person
who last paid the general taxes thereon, as shown by the County Collector’s
books; (b) a description of each tract affected, in words or figures or
both; provided that, in counties in which a real estate index number system
has been established in accordance with Section 9-45 of the Property Tax
Code, the index number shall be used in
addition to the legal description; (c) the number of acres in each tract of
land (but not including lots, railroad tracks and rights-of-way and like
property); (d) the amount of benefits, if any, levied against each tract; (e)
the amount of annual benefits, if any, levied against each tract; (f) the
amount of damages to land not taken, if any, allowed to each tract; (g) the
amount of compensation for land taken, if any, allowed to each tract; and (h)
the amount of fees for the future recordation of documents anticipated for each
tract.
(2) The commissioners shall also include in their assessment roll (a) the
names and addresses of the municipal corporations or quasi municipal
corporations owning municipally owned property or property held for public use
within the district and affected by the proposed work; (b) a general
description of all such municipally owned or controlled property; (c) the
amount of benefits, if any, levied against such municipally owned or controlled
property; (d) the amount of annual benefits, if any, levied against such
property; (e) the amount of damages allowed to land not taken, if any, and (f)
the amount of compensation allowed for land taken, if any.
(3) In like manner, the commissioners shall include in their assessment
roll (a) the name and address of any other district or municipal corporation
exercising drainage powers and made a party to the proceedings to organize the
district, (b) a general description of the lands, lots or other property in
such other district or municipal corporation benefited by the proposed work,
(c) the amount of the assessment for benefits levied against such other
district or municipal corporation and (d) the amount of annual benefits, if
any, assessed against such other district or municipal corporation.
The land to be occupied by the district for its right-of-way and the
land or other property to be taken or used for any drainage purposes shall
not be subject to assessment for benefits. In describing lands in their
assessment rolls, the commissioners shall not be required to describe the
same in 40 acre tracts, but they may include in a single description all of
the land owned by the same individual or the same group of individuals
situated in the same section, or they may use the same descriptions as
those used in the Collector’s books if such descriptions are otherwise
adequate and correct.
The assessment roll shall be accompanied by an affidavit stating (a)
that diligent inquiry and search of public records have been made by the
commissioners, or by someone acting under their direction, to determine the
names and addresses of the owners of land within the district and subject
to assessment; (b) that a careful examination was made of the Collector’s books
to ascertain the names and addresses of the persons who last paid the general
taxes on any lands for which the names and addresses of the owners are unknown;
and (c) that such names and addresses are set forth in the assessment roll. The
affidavit may be made by the commissioners or by the person who made the search
under their direction.
(Source: P.A. 88-670, eff. 12-2-94.)
(70 ILCS 605/5-4) (from Ch. 42, par. 5-4)
Sec. 5-4.
Original
assessments-Filing and setting for hearing.
The assessment roll shall be filed with the court and be presented to
the court, which shall fix the date and hour for hearing thereon.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-5) (from Ch. 42, par. 5-5)
Sec. 5-5.
Original assessments – Notice of hearing – Contents of notice.
The clerk of the court shall give notice of the hearing on the
assessment roll in the manner and for the length of time provided in
Section 5-6. The notice shall be entitled “Drainage Notice” and must state
(a) in what court and on what date the assessment roll was filed, (b) the
name of the district, (c) the total amount of benefits proposed to be
levied, (d) the total amount of damages, if any, to be allowed, (e) the
total amount of compensation proposed to be allowed, if any, (f) if an
annual maintenance assessment is proposed to be levied, the total amount of
such annual maintenance assessment, and (g) the date, place and hour the
hearing will be held.
The notice may be substantially in the following form:
Public notice is hereby given that on (insert date), an assessment roll was filed in the Circuit Court of the ….
Judicial Circuit,…. County, Illinois, by the commissioners of …. drainage
District; that the total amount of the assessments of benefits contained in
the assessment roll is $…., the total amount of damages proposed to be
allowed contained in the assessment roll is $…., and the total amount of
compensation proposed to be allowed contained in the assessment roll is
$….; (if an annual maintenance assessment is included in the assessment
roll, then insert here the statement “that the total amount of the annual
maintenance assessment contained in the assessment roll is $….”;) and
that upon the filing of such assessment roll, the same was presented to the
court and by the court set for hearing before the Circuit Court in the
courthouse at …., Illinois, on (insert date), at the hour of …. .. M., at which time and place all interested
persons may appear and be heard upon all questions of benefits, damages and
compensation if they see fit to do so.
Dated (insert date).
………………………..
Clerk of the Circuit Court of
the ……. Judicial Circuit,
……….. County, Illinois.
(Source: P.A. 91-357, eff. 7-29-99.)
(70 ILCS 605/5-6) (from Ch. 42, par. 5-6)
Sec. 5-6.
Original Assessments – Time and Manner of Giving Notice.
Notice of the hearing on the assessment roll shall be given in the manner
and for the length of time provided in Section 4-22.
The commissioners shall, at least 10 days prior to the date
fixed for hearing and within 4 days after the first publication of the
notice, mail a copy of the notice (a) to each person named in the
assessment roll as an owner of, or as having last paid the general taxes
on, land being assessed and (b) to any other district or municipal corporation
exercising drainage powers against which an assessment is being levied.
Any notice given by mail shall be sent first-class, with the postage
thereon fully prepaid. The certificate of the chairperson or the affidavit
of any other credible person affixed to a copy of the notice shall be
sufficient evidence of the mailing of the notice.
However, with respect to land located within the boundaries of a
municipality, the mailing of the notice required by this Section to the
owner of such land or to the person having last paid the general taxes on
such land shall be at the option of the commissioners.
(Source: P.A. 86-297.)
(70 ILCS 605/5-7) (from Ch. 42, par. 5-7)
Sec. 5-7.
Original assessments – Right to jury.
The commissioners and any parties interested have the right to a trial
by jury upon all questions as to benefits and damages to any lands and
property affected, if a written demand for a jury is filed on or before the
date and hour fixed for hearing on the assessment roll. If no demand for a
jury trial is filed, then all parties shall be deemed to have waived a
jury, and the court shall proceed to hear and determine all questions as to
benefits and damages to any lands and other property without a jury. If a
trial by jury is demanded by the commissioners or by one or more interested
parties, then the court shall submit to the jury all questions as to
benefits and damages to any and all lands and property, even though a
demand for a jury has not been made by all of the parties interested.
If any lands or property are sought to be taken by the exercise of the
right of eminent domain, then the compensation to be paid for any lands or
property so sought to be taken shall be fixed by a jury, unless a waiver of
a trial by jury has been filed by each owner of land or property sought to
be taken.
If a trial by jury is to be held, the jury may be drawn and summoned in
the manner now or hereafter provided for the drawing and summoning of
juries for the circuit court. If the jury is not summoned as above
provided, then the court may, when the cause is set for trial, direct the
clerk of the court to issue a venire for not less than 12 nor more than 24
competent jurors, as the court shall direct, and deliver the same to the
sheriff or coroner, who shall summon such jurors from the body of the
county to appear before the court at the time set for trial. The jury shall
be impaneled, and the parties shall be entitled to challenge jurors as in
other civil cases.
(Source: P.A. 84-886.)
(70 ILCS 605/5-8) (from Ch. 42, par. 5-8)
Sec. 5-8.
Original
assessments-Objections-Hearing.
Any party interested may at or prior to the time fixed for hearing, file
objections to the assessment roll, or any portion thereof and, after filing
such objections, may be heard with reference thereto and introduce evidence
thereon. The court shall hear and determine all objections except those
pertaining to the amount of benefits and damages to the lands and property
or the amount of compensation to be paid for lands or property sought to be
taken, and may enter any proper order after such hearing.
If no demand for a trial by jury has been filed, the court shall also
hear and determine all questions as to the amount of benefits and damages
to lands and property without a jury, provided, however, that all questions
as to the amount of compensation for lands or property sought to be taken
must be determined by a jury unless a jury be waived as provided in Section
5-7.
If there are issues to be tried before a jury, then the court shall set
the cause for trial, and a jury shall be summoned and impaneled as provided
in Section 5-7.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-9) (from Ch. 42, par. 5-9)
Sec. 5-9.
Original assessments – Oath of jury.
When the jury has been selected, the court shall cause the following
oath to be administered to the jury:
“You and each of you do solemnly swear (or affirm) that you will well
and truly ascertain the benefits to be assessed and the just compensation
and damages to be allowed to the owner (and each owner) of property which
is sought to be taken or damaged, and to each person interested therein,
according to the facts in the case as the same may appear by the evidence,
and that you will truly report such benefits, compensation and damages to
the court.”
(Source: P.A. 84-886.)
(70 ILCS 605/5-10) (from Ch. 42, par. 5-10)
Sec. 5-10.
Original assessments-Assessment roll as prima facie evidence.
The assessment roll shall constitute the claim of the commissioners on
behalf of the district against the several tracts of land and other
property and, when offered and admitted into evidence, shall make out a
prima facie case on behalf of the district on all issues as to the amounts
of benefits, damages and compensation. If admitted into evidence, it shall
not be necessary to read the assessment roll to the jury in order for them
to take the assessment roll with them to the jury room when they retire for
their deliberations.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-11) (from Ch. 42, par. 5-11)
Sec. 5-11.
Original assessments-View of land-Organization of jury.
When a request for a view of the land by the jury has been made in
writing by any interested party prior to the commencement of the trial
before the jury, and has not been withdrawn, then the jury shall, in charge
of the bailiff, or other officer of the court, and at such time as the
court may direct, examine the lands and other property to be affected by
the proposed work, and in arriving at their verdict they shall consider
their view of the premises with the other proper evidence in the case.
After the jury has heard the evidence and arguments and been instructed as
to the law, they shall retire, select a foreman and a clerk from their
number, and proceed to deliberate upon their verdict.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-12) (from Ch. 42, par. 5-12)
Sec. 5-12.
Original assessments-Jury’s verdict.
The court shall cause to be prepared and shall submit to the jury a form
of verdict, which shall, in all instances, contain the names of the owners,
and the description of the land or other property affected, as set forth in
the assessment roll. When the amount of the benefits (including annual
benefits, if any) assessed and the amount of compensation and damages
allowed, if any, are uncontested as to a particular tract of land or other
property, then the form of verdict may also contain the amount of benefits
(including annual benefits, if any) assessed against and the amount of the
compensation and damages, if any, allowed to, such tract or other property.
When the jury shall have completed their deliberations, their verdict shall
be properly completed and signed by them and filed in the court and, when
so filed, shall be taken and held to be the verdict of the jury upon all
questions of benefits, compensation and damages arising or which might have
arisen in the proceedings.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-13) (from Ch. 42, par. 5-13)
Sec. 5-13.
Original assessments-Order approving roll or confirming verdict.
If no trial by jury is held, the court shall determine whether the
assessments of benefits, compensation and damages and the annual
maintenance assessments, if any, as set forth in the commissioners’ roll
should be changed, modified, disallowed or confirmed, as herein set forth.
If the court finds that the assessment of benefits, compensation and
damages and the annual maintenance assessment against each tract of land
and other property, as set forth in the assessment roll, should be
confirmed without modification or change, then the court shall order the
assessment roll confirmed and enter judgment thereon. If the court finds
that the assessment of benefits, compensation or damages or the annual
maintenance assessment should be changed or modified as to any one or more
tracts of land or other property, it shall change or modify the same in
accordance with its findings, confirm the roll as so changed or modified
and enter judgment thereon.
If a trial by jury is held, then the verdict of the jury shall be filed
in the court and the court shall confirm the verdict and enter judgment
thereon. When the verdict is returned to the court, it may be placed in
form by the court in the presence of the jury and the jury may be recalled
at any time after being discharged to correct any errors or omissions
therein. Motions for new trial or in arrest of judgment or for judgment
notwithstanding the verdict may be made, filed and determined within the
time and in the manner provided by the Civil Practice Law.
In its judgment confirming the assessment roll or verdict, the court
shall order the damages allowed to land not taken set off or credited
against the benefits assessed against such land. Payment of compensation
for land taken may be made by the treasurer of the district directly to the
owner of such land or to his legal representative or may be made to the
County Treasurer of the county in which the district was organized, who
shall, on demand, pay the same to the party entitled thereto.
(Source: P.A. 82-783.)
(70 ILCS 605/5-14) (from Ch. 42, par. 5-14)
Sec. 5-14.
Original assessments – Recording – Certified copies of roll.
Immediately after the entry of judgment, the clerk shall
make out and certify copies of the assessment roll or verdict pertaining
to lands and other property of the district located in each county
encompassed by the district.
The commissioners shall cause the appropriate certified copies to be
filed or recorded in the recorder’s office of each county containing lands
or other property of the district. The
clerk shall also make out and certify a copy of the roll or verdict or the
appropriate portions thereof to the district collector or collectors.
The clerk shall include in each certificate the date the judgment was
entered, when and how the assessments are payable and the interest rate.
(Source: P.A. 85-1252.)
(70 ILCS 605/5-15) (from Ch. 42, par. 5-15)
Sec. 5-15.
Original assessments-Appeals.
The commissioners or any other interested party may appeal as in other
civil cases from a judgment on any assessment in the same time and manner
as is now or may hereafter be provided for taking an appeal from a judgment
on the Collector’s application for judgment and order of sale for
delinquent general taxes. Such appeals may be joint or separate. The taking
of an appeal by any one or more persons as to any one or more tracts of
land or property shall not operate to defer the collection of the
assessments confirmed by such judgment on any other tract of land or
property not involved in such appeal, but the collection in such other
cases shall proceed as if no appeal had been taken. When, on any such
appeal, the cause is remanded for a new trial, then the judgment entered
upon such new trial shall make reference to the part of the judgment, if
any, not appealed from, and if any assessment be confirmed, the time of
payment and rate of interest thereon shall correspond, as nearly as
practicable, to the time of payment and interest on the part of the
judgment not appealed from.
(Source: Laws 1967, p. 3809.)
(70 ILCS 605/5-16) (from Ch. 42, par. 5-16)
Sec. 5-16.
Additional Assessments.
Whenever the commissioners have been authorized by the court to levy an
additional assessment, and no additional assessment roll was filed with
their petition for such authority, then they shall prepare and file their
additional assessment roll with the clerk of the court and notice thereof
shall be given by the commissioners as hereinbefore specified for
original assessments. The form and contents of additional assessment rolls
and the proceedings thereon shall follow, as nearly as the facts will
permit, the form and contents and the procedure hereinbefore specified for
original assessments.
(Source: P.A. 84-615.)
(70 ILCS 605/5-17) (from Ch. 42, par. 5-17)
Sec. 5-17.
When original and additional assessments become due;
interest; lien; release.
(a) Original and additional assessments are due and
payable 30 days after the date of the order of the court approving the
assessment roll or confirming the verdict of the jury and, unless otherwise
ordered by the court, shall thereafter draw interest at a rate to be fixed
by the court, which rate shall not exceed the maximum rate authorized by
the Bond Authorization Act, as amended at the time of the making of the
contract or, if a contract has been made for the sale of bonds or other
evidences of indebtedness or tax anticipation warrants, a rate not
exceeding the maximum rate authorized by the Bond Authorization Act, as
amended at the time of the making of the contract. However, the court may
provide in its order that the assessments shall be payable upon some other
more convenient date or in installments of such amounts and at such times
as will be convenient for the accomplishment of the proposed work or the
payment of bonds that may be issued. Interest on unpaid assessments and
installments may be ordered to become due annually on such date each year
as may be fixed by the court.
(b) The assessment constitutes a lien upon the
lands, lots and railroad property assessed the same as general taxes from
the date of such order until paid.
With respect to each original or additional assessment that is not paid by
the date payment is due, the district treasurer shall file a lien notice in the
office of the recorder of the county. The lien notice shall state the
following:
- (1) The name of the district.
- (2) The name of the person or persons to whom notice of the original or additional assessment roll was given pursuant to Section 5-6 or 5-16.
- (3) A description of the land being assessed.
- (4) The date the original or additional assessment was due.
- (5) The amount for which the lien is claimed.
If the district treasurer is a person other than the county treasurer, the
district treasurer shall report to the county treasurer, in the form required
by the county treasurer, each lien notice recorded pursuant to this
subsection (b).
(c) When an assessment against any tract of
land, or an installment thereof, has been fully paid, the treasurer of the
district shall execute a release of the lien of the assessment or
installment so paid, and shall deliver a copy of the release to the owner
of the tract. In those districts which have appointed as their treasurer
persons other than the county treasurer, the treasurer will, when an
assessment against any tract of land or an installment thereof has been
fully paid, record in the recorder’s office of the county in which the land
is situated the original release of the lien of the assessment or installment
so paid.
(d) With respect to instruments for the payment of money issued under
this
Section either before, on, or after the effective date of this amendatory
Act of 1989, it is and always has been the intention of the General
Assembly (i) that the Omnibus Bond Acts are and always have been
supplementary grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that may appear
to be or to have been more restrictive than those Acts, (ii) that the
provisions of this Section are not a limitation on the supplementary
authority granted by the Omnibus Bond Acts, and (iii) that instruments
issued under this Section within the supplementary authority granted
by the Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive than
those Acts.
(Source: P.A. 87-374; 88-30.)
(70 ILCS 605/5-18) (from Ch. 42, par. 5-18)
Sec. 5-18.
Alternate method of levying additional assessments for repair
work in districts organized under the Farm Drainage Act.
Whenever the commissioners of any district which, at the time this Act
becomes effective, are operating and existing under the Farm Drainage
Act, determine (a) that it is necessary to repair the drains, levees or
other works of the district, (b) that the proposed work will not involve
the taking or damaging of land or other property in the district, (c) that
sufficient funds are not on hand or otherwise available to perform such
work and that it is necessary to levy an assessment to pay the cost
thereof, (d) that the assessment to be levied against the lands and other
property in the district to pay the cost of such work will not exceed the
amount which would be produced by an assessment of $3.00 an acre upon the
lands and other property in the district subject to assessment, and (e)
that the benefits to be received by the lands and other property in the
district from the proposed work will exceed the amount of the assessment to
be levied against such lands and other property, then the commissioners
may, as an alternate to the method of levying additional assessments
hereinbefore provided, levy such an assessment in the following manner.
The commissioners shall file their certificate of levy and their
additional assessment roll with the clerk of the district, together with a
report on the condition of the drainage system of the district and a
current financial report. The assessment roll shall be prepared in the
manner and form prescribed by Section 5-3 insofar as the same may be
applicable and when filed shall be recorded in the drainage record. The
report on the condition of the drainage system shall include (a) a
description of the drainage system of the district and of the condition
thereof, (b) a description of the repair work on the system proposed to be
performed, (c) such engineer’s reports, plans profiles or specifications as
may be necessary or appropriate, (d) an itemized estimate of the cost of
such work, including all incidental expenses, and (e) the number of acres
of land and other property in the district subject to assessment. The
current financial report shall be prepared in the manner and form
prescribed by Section 4-32 and shall cover the period elapsed since the
closing date of the last preceding financial report.
Upon the filing of the certificate, the assessment roll and the reports,
the assessments shall be a lien upon the lands and other property in the
district until paid. The assessments shall be payable 30 days after the
filing of the roll and shall draw interest at a rate which shall not
exceed that permitted in “An Act to authorize public corporations to issue
bonds, other evidences of indebtedness and tax anticipation warrants
subject to interest rate limitations set forth therein”, approved May 26,
1970, as amended. Certified copies of the
assessment roll, or portions thereof, shall be prepared, delivered and
recorded in the manner prescribed by Section 5-14. The assessments so
levied shall be collected as hereinafter provided in Section 5-23.
Assessments levied under this section against lands, lots, railroad
rights-of-way and other privately owned property may, if they become
delinquent, be enforced in the manner provided by Sections 5-24, 5-25 and
5-26. On a collector’s application for judgment for assessments levied
under this section which have become delinquent a landowner shall have the
right to interpose any defenses affecting the validity of the assessment,
including the defense that the assessment against his lands exceeds the
benefits or exceeds the just proportion of the benefits. Assessments so
levied against highway authorities for benefits to public highways, against
cities and villages for benefits to streets and alleys or other municipally
owned property, and against other municipal corporations or quasi municipal
corporations for benefits to property belonging to or under the control of
such corporations, may, if they become delinquent, be enforced by an
appropriate action at law.
The commissioners shall not anticipate or borrow against any assessment
levied in the manner provided in this section.
(Source: P.A. 84-886.)
(70 ILCS 605/5-19) (from Ch. 42, par. 5-19)
Sec. 5-19.
Annual
maintenance assessments-Establishment.
Whenever the commissioners have been authorized by the court to levy or
to increase an annual maintenance assessment, and no annual maintenance
assessment roll was filed with the petition of the commissioners for such
authorization, then the commissioners shall prepare and file their annual
maintenance assessment roll with the clerk of the court and notice thereof
shall be given as hereinbefore specified for original assessments. The form
and contents of annual maintenance assessment rolls and the proceedings
thereon shall follow, as nearly as the facts will permit, the form,
contents and the procedure hereinbefore specified for original assessments.
Certified copies of the assessment roll, or portions thereof, shall be
prepared, delivered and recorded in the manner prescribed by Section 5-14.
When an annual maintenance assessment roll, or the verdict of the jury
thereon, has been confirmed, the clerk shall, except in the case of those
districts which have appointed as their collectors persons other than the
county collector, make a certified copy thereof and deliver the same to the
county clerk; provided, however, if the district is situated in more than
one county, then, in that case, the clerk shall make separate certified
copies of those portions of the roll or verdict which pertain to lands
situated in each of the counties, and deliver the same to the county clerks
of such respective counties. When confirmed, the annual maintenance
assessment roll or the verdict of the jury thereon shall continue as an
annual charge against the lands and other property included therein until
increased, reduced, appealed or otherwise changed or a new annual
maintenance assessment levied in lieu thereof, as provided in this Act.
(Source: Laws 1965, p. 678.)
(70 ILCS 605/5-20) (from Ch. 42, par. 5-20)
Sec. 5-20.
Annual maintenance assessments – Certificate of levy – Extension
of assessment.
During the month of November in each year, the commissioners of each
district in which an annual maintenance assessment roll has been approved
or confirmed shall determine whether it is necessary to collect all or any
portion of the annual maintenance assessment for repair and maintenance
work or the operation of pumping plants during the ensuing calendar year.
If they determine that it is necessary to collect all or a portion of such
assessment, then they shall, before the first of December, file with the
clerk of the circuit court of the county in which the district was
organized a certificate of levy, setting forth the amount of money needed
by them for the performance of such work during the ensuing year which
amount shall in no event exceed the total of the annual maintenance
assessment roll as confirmed by the court and, if the amount so levied be
less than the total amount which they are authorized to levy, then the
percentage which the amount so levied bears to the total amount authorized,
which certificate may be in the following form:
To …., Clerk of the Circuit Court:
The undersigned commissioners of …. Drainage District do hereby
certify that they require the sum of …. Dollars, to be levied as an
annual maintenance assessment upon the lands and other property and other
districts and municipal corporations subject to assessment by the district.
Such sum is to be used for the performance of annual maintenance work (and
pumping plant operation) during the ensuing calendar year and represents
….% of the total amount of the annual maintenance assessment authorized
to be levied by the Circuit Court of this county by its order duly given or
made on (insert date).
Dated (insert date).
……………………
……………………
……………………
Commissioners.
The owner of any land or other property which is subject to an annual
maintenance assessment may object to the amount levied by the commissioners
in any year by filing written objections with the court on or before the
10th day of December following the filing of the certificate of levy. Upon
the filing of the objections they shall be presented to the court, which
shall fix the date and hour for hearing. The objecting landowner or
landowners shall give each of the commissioners at least 3 days notice of
the hearing by personal service or by mail which notice shall have attached
thereto a copy of the objections filed. The objections shall be heard and
determined by the court prior to the 20th day of December. Upon such
hearing the court may confirm the levy without change or reduce the levy
and confirm the same as so reduced. No appeal shall lie from the order of
the court but the objectors shall not be precluded from raising the same
objections on the Collector’s application for judgment and order of sale
for delinquent annual maintenance assessments. If no objections are filed
by the 10th day of December or if the court fails to hear and determine the
filed objections by the 20th day of December then the certificate of levy
shall stand as confirmed without further action by the court.
If the amount levied in any year is less than the total amount of the
annual maintenance assessment roll, then the individual assessments shall
abate proportionately. Upon the confirmation of the levy, whether by order
of the court or by the failure of any landowner to file written objections
or by the failure of the court to determine objections, the clerk of the
circuit court shall, except in the case of those districts which have
appointed as their collectors persons other than the county collector,
deliver a certified copy of the certificate of levy, together with a
certified copy of the order of the court, if any, thereon, to the county
clerk, who shall extend the same on the county collector’s books in
appropriate columns, and the amounts so extended shall be collected at the
same time and in the same manner as general taxes and, when so collected,
shall be paid over to the district treasurer in the same manner as taxes of
municipal corporations. When the district is situated in more than one
county, the clerk of the circuit court of the county in which the district
is organized shall deliver to the county clerk of each of such counties a
certified copy of the certificate of levy, together with a certified copy
of the order of the court, if any thereon, and the county clerks of such
counties shall extend the levy against the portion of the lands and
property in the district in his county on the collector’s books in his
office, as above set forth, and the collection and distribution thereof in
that county shall be accomplished in the same manner as in districts
situated in a single county. In extending annual maintenance assessments in
the county collector’s books, when the tracts described in the assessment
roll do not coincide with the tracts described in the collector’s books but
the description in the collector’s books includes the description on the
assessment roll, then the clerk may include the assessment against the
smaller tract with the taxes against the larger tract, but such authority
shall be procedural only and shall not be construed to extend the lien of
the assessment against the larger tract or upon any land or property other
than that against which the assessment was actually confirmed. When the
tract described in the assessment roll is larger than the tract described
in the collector’s book, then the assessment against such tract shall
be divided in the collector’s books proportionately.
In those districts which have appointed as their collectors persons
other than the county collector, the clerk shall certify a copy of the
certificate of levy and the order of the court, if any, to the district
collector, who shall then be charged with the duty of billing and
collecting the annual maintenance assessment so levied as in the case of
original and additional assessments.
In all cases, it shall be the duty of the district collector to collect
assessments against other districts and municipal corporations and against
property not appearing in the county collector’s books.
(Source: P.A. 91-357, eff. 7-29-99.)
(70 ILCS 605/5-20.1) (from Ch. 42, par. 5-20.1)
Sec. 5-20.1.
In districts where the county collector collects all drainage
assessments provided for by this Act, it shall be the duty of the drainage
district commissioners to cause an examination of county general tax records
at least once each year to ascertain any changes in ownership of land within
the district.
Any assessment roll or certificate of levy of annual maintenance assessment
filed pursuant to this Act shall be accompanied by an affidavit of the commissioners
stating that the search required by this Section has been made during the
preceding year and that information in the assessment roll as to tract descriptions
and names and addresses of land owners or persons who last paid general
taxes on lands coincides with information shown in the county general tax records.
(Source: P.A. 85-489.)
(70 ILCS 605/5-21) (from Ch. 42, par. 5-21)
Sec. 5-21.
Annual
maintenance assessments-Lien-When assessments become due.
Annual maintenance assessments are due and payable and are a lien upon
the land and other property included in the annual maintenance assessment
roll upon the first day of January next succeeding the confirmation of the
levy, whether by order of the court or by failure of any landowner to file
written objections or by the failure of the court to determine the
objections, and all persons are charged with notice thereof. Such lien
shall continue until the assessment is paid, and when so paid the
collector, if requested, shall deliver to the person or persons paying the
assessment a release of the lien of the assessment. One-half of the annual
maintenance assessment shall become delinquent, if unpaid, on the first day
of the following June, and the remaining half shall become delinquent, if
unpaid, on the first day of the following September. Delinquent annual
maintenance assessments, or portions thereof, shall draw interest at the
rate of one-half of one per cent per calendar month or fraction thereof,
from the date of delinquency until paid.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-22) (from Ch. 42, par. 5-22)
Sec. 5-22.
Assessments on omitted lands and curing defects in prior assessments.
When it appears to the commissioners that by reason of omission,
mistake, irregularity or improper or insufficient notice or for any other
reason not affecting the merits of the assessment, land or other property
in the district subject to an assessment has been omitted from an
assessment roll, or an assessment has been annulled or held not legally
made or is invalid as to one or more tracts of land or other property
situated in the district, then the commissioners may petition the court
praying that the defects be cured and that an assessment be levied against
such lands. The petition shall describe the land or other property sought
to be assessed, state the amount of the benefits, if any, assessed against
such land or other property, and recite the omission, mistake, irregularity
or defect which annulled or invalidated the assessment. Upon the filing of
the petition, notice shall be given to the owners of the land or other
property sought to be assessed and proceedings had thereon as in other
assessment proceedings under this Act. Any such owner may demand that the
issues be tried before a jury as provided in this Act.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-23) (from Ch. 42, par. 5-23)
Sec. 5-23.
Collection of original and additional assessments-Notice.
The collector of any drainage district, upon receiving a certified copy
of the original or any additional assessment roll, shall collect promptly
all assessments, installments and interest as the same become due and
payable. Before any such assessment, installment or interest becomes due
and payable, the collector shall mail to the owner of the property, when
known, and, if not known, then to the person in whose name the property is
assessed as shown by the assessment roll, a statement containing a brief
description of the property assessed, the amount of any assessment,
installment and interest to be collected, the date when such assessment,
installment and interest are due and payable, and the person to whom and
the place where such assessment, installment and interest are payable.
Assessments, installments and interest may be collected and the collection
thereof enforced in any manner provided by law, even though such statement
is not mailed or received. As the assessments are collected, the collector
shall pay the same over to the treasurer of the district.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-24) (from Ch. 42, par. 5-24)
Sec. 5-24.
Delinquent assessments-Report to county collectors.
Any original or additional assessment, installment, or interest on
assessments or installments not paid on or before the date on which the
same becomes due shall be deemed delinquent. The district collector or
collectors on or before the 8th day of September in each year, shall
make out a report of (a) any original or additional assessments, (b) any
installments of assessments, (c) any annual maintenance assessments and
(d) any interest on any assessment against privately owned land or other
property, which were not paid when due and have become and remain
delinquent and certify the same to the County Collector of the county in
which such land or other property is situated.
The County Collector to whom such a report is made shall make return
of such delinquencies to the Circuit Court with his return
of delinquent general taxes, and proceedings shall be had and notice
given with like force and effect as in the collection of delinquent
general taxes.
Notwithstanding the report of delinquent assessments to the County
Collector or the return thereof by the County Collector to the court,
both the district collector and the County Collector are authorized to
receive payment of any such delinquent assessments, together with
interest, penalties and costs, and may give receipts for the same. The
district collector shall keep a memorandum of all such payments received
by him, and, on or before the day fixed by the court for the sale of
such lands, lots and railroads, he shall present such memorandum to the
County Collector, who shall thereupon remove the property from the list
of lands to be sold and show such payment upon his books.
At the sale for delinquent assessments, the commissioners may become
purchasers, or they may designate some person to attend the sale and bid
on the delinquent property as agent for and on behalf of the district.
The commissioners may accept a deed from the owner of any real estate
upon which an assessment is delinquent.
(Source: P.A. 80-553.)
(70 ILCS 605/5-25) (from Ch. 42, par. 5-25)
Sec. 5-25.
Foreclosure of assessments-Acceleration.)
When any original or additional assessment, any installment of any
assessment, or any annual maintenance assessment or any interest on any
assessment is delinquent and the land or other property against which such
assessment was levied has been forfeited to the State upon failure to sell
at the County Collector’s sale for the nonpayment thereof, the
commissioners, in the name of the district, may file a complaint in the
Circuit Court of the County in which such land is situated for the
foreclosure of the lien of any such unpaid assessment, installment, annual
maintenance assessment or interest in like manner and with like effect as
in the foreclosure of a mortgage. All owners and parties interested in the
lands involved and parties in possession thereof shall be made parties
defendant and shall be served with process by summons or by publication in
the manner and form provided by law for the service of defendants in the
foreclosure of mortgages. No irregularity in the County Collector’s
proceeding for judgment and sale shall affect the district’s right to
proceed with such foreclosure.
When the basis for a foreclosure has accrued, as above provided, then
the commissioners may include in such foreclosure all assessments,
installments, interest and annual maintenance assessments which have become
due prior to the filing of such foreclosure suit. If they deem it
advisable, the commissioners of the district may also accelerate the due
date of all unpaid original and additional assessments and installments
levied by such district after the effective date of this Act against the
lands involved in such foreclosure, and may include in such foreclosure
proceedings all such accelerated unpaid assessments and installments levied
against the land involved. If there has been no such acceleration by the
commissioners, any foreclosure shall be subject to all assessments,
installments and interest thereon becoming due after the commencement of
such foreclosure proceedings. All such foreclosures shall be subject to all
annual maintenance assessments which become due after the commencement of
such foreclosure proceedings.
Any judgment rendered in any such foreclosure proceedings may be enforced
as other judgments in such court but any sale made under such judgment
shall be made by the County Collector or by some other officer
having authority to receive state and county taxes designated by the court
in such judgment. The commissioners, on behalf of the district, may be the
purchasers at any such foreclosure sale. The right of redemption from any
sale under any such judgment shall exist in favor of owners and persons
interested in such real estate for a period of 2 years from the date of the
sale. After the sale of any such lands under any foreclosure order, notice
shall be given by the purchaser at such sale, or his assigns, to all
parties defendant in such suit and to all owners and parties interested in
such land (including all occupants of said land, or any part thereof) at
the time of giving such notice, of the fact of the sale of said lands for
such unpaid assessments, the date the sale was held, the amount of such
sale, and the time when the period of redemption will expire. Such notice
shall be given not more than one year nor less than 3 months before the
expiration of the time of redemption. Such notice shall be sent by
registered mail to all such parties at their respective places of residence
if the same can be ascertained upon diligent inquiry, except that all
occupants of said lands shall be personally served with such notice. If any
owner or party interested is unknown, or if, upon diligent inquiry, the
place of residence of any such party cannot be ascertained, then such
notice shall be given by one publication in some newspaper published in
such county or, if no newspaper is published in such county, then by
publication in some newspaper published in another county but having
general circulation in such county. Proof of the giving of such notice
shall be made to the court in which the suit is pending, and no deed shall
be issued until such proof is made and approved by the court.
If there is no redemption from such sale within 2 years from the time of
such sale and proper proof is made of the giving of notice as hereinabove
provided, then the court shall order the issuance of a deed which shall
vest in the grantee all the right, title and interest in said lands of all
parties defendant in such suit and of all their privies in title and
interest.
If a notice as above provided is not given within the time above
provided, or if the notice given is defective or insufficient, then the
court may, upon proper application, order the giving of another notice and
shall extend the time for redemption to a date certain, not less than 3 nor
more than 5 months following the entry of such order, so that proper notice
may be given.
The remedy provided by this section for the collection of unpaid
assessments shall not be construed to abridge or interfere with the right
to enforce the collection of any unpaid or delinquent assessments in the
manner provided by the revenue laws of this State or of other provisions of
this Act, but the remedy herein provided shall be taken and held as an
additional remedy.
(Source: P.A. 79-1360.)
(70 ILCS 605/5-26) (from Ch. 42, par. 5-26)
Sec. 5-26.
Receivers.) The court in which a foreclosure suit is pending
may, upon motion of
the commissioners and without bond, appoint a receiver of the rents,
issues and profits of any land or other property which is the subject
matter of such suit. The circuit court may also, upon
complaint of the commissioners and without bond, appoint such a
receiver, even though no foreclosure suit is pending, when any original
or additional assessment, any installment of assessment, any annual
maintenance assessment or any interest on any assessment is delinquent
and the land or other property against which such assessment was levied
has been forfeited to the State upon failure to sell at the Collector’s
sale for the non-payment thereof. If the receiver so appointed is a
commissioner or other officer of the district and such commissioner or
other officer has given bond for the faithful performance of his
official duties as such commissioner or officer and that bond is, in the
opinion of the court, adequate to protect the interests of the parties,
then the official bond of such commissioner or other officer shall stand
as his bond for the faithful performance of his duties as receiver. Any
receiver so appointed may be authorized by the court to pay, out of the
rents, issues and profits collected by him, any necessary expenses in
connection with the operation of the property, including receiver’s fees
and expenses incurred in the administration of the receivership, general
taxes and other special assessments. The receiver shall apply the net
income from the property to the payment of the delinquent assessments or
installments upon such forfeited property, together with any assessments
or installments subsequently falling due and all interest, and when the
same, including all penalties and costs thereof, have been fully
satisfied, whether out of the income collected by the receiver or
otherwise, and the receiver has been discharged, the action shall abate
and the owner shall be restored to possession. The remedy provided by
this section shall be held and taken as cumulative and shall not be
construed to abridge or interfere with the right to enforce collection
of any unpaid or delinquent assessment in any manner otherwise provided
by law.
(Source: P.A. 79-1360.)
(70 ILCS 605/5-27) (from Ch. 42, par. 5-27)
Sec. 5-27.
Rebate of assessments illegally levied and collected.
When an assessment or a portion of an assessment has been illegally
levied and has been collected and no lien has attached to the funds so
collected, the commissioners may use those funds, or any part thereof, for
the purposes for which the assessment was levied, or they may petition the
court in which the assessment was levied for authority to rebate the
balance of such funds remaining after the payment of the costs and expenses
incident to the levy of the assessment and the collection of the assessment
and the rebate thereof. Upon the filing of the petition it shall be
presented to the court and set for hearing. The clerk of the court shall
give notice of the hearing in substantially the form provided in Section
4-21 and in the manner and for the length of time provided in Section 4-22.
Any person interested may appear at the hearing and show cause why a
rebate should or should not be made. The court may, upon the conclusion of
the hearing, order the commissioners to rebate such balance or a portion
thereof or order the commissioners to retain the same, or a portion
thereof, to be used for the purposes for which the assessment was levied or
for the general purposes of the district.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-28) (from Ch. 42, par. 5-28)
Sec. 5-28.
Rebate
and abatement of excess assessments-Commissioners’ petition.
When the individual assessments have been completely paid and the
purposes for which the assessment was levied have been accomplished and the
funds remaining on hand from the assessment exceed the amount necessary to
accomplish those purposes, then the commissioners may either retain such
excess and use it for the general purposes of the district or they may
petition the court for authority to rebate such excess or a portion
thereof. When some of the individual assessments have been completely paid
and others are unpaid or only partially paid, but the purposes for which
the assessment was levied have been accomplished and the assessment exceeds
the amount necessary to accomplish those purposes, then the commissioners
may either retain such excess and use it for the general purposes of the
district or they may petition the court for authority to rebate and abate
such excess, or a portion thereof. Any such petition to rebate, or to
rebate and abate, such excess, or a portion thereof, under this Section
shall be verified by the commissioners and shall set forth (a) the amount
of the assessment levied, (b) the amount collected, (c) the amount
delinquent, if any, (d) the amount of the assessment which is not yet due
and remains unpaid, if any, (e) the amount expended, (f) the amount of any
indebtedness of the district which arose out of such assessment, (g) the
amount of any other indebtedness of the district, (h) whether any funds are
otherwise available for the payment of such indebtedness, (i) the amount
which, in the opinion of the commissioners, should be rebated, or rebated
and abated, and (j) the amount which should be retained for the general
purposes of the district. Upon the petition being filed, it shall be
presented to the court and the court shall set a time and place for
hearing. The clerk of the court shall give notice of the hearing in
substantially the form provided in Section 4-21, and in the manner and for
the length of time provided in Section 4-22. Any person interested may
appear at the hearing and show cause why the prayer of the petition should
or should not be granted. If the court finds from the evidence that the
remaining uncollected balance of the assessment, if any, and the funds on
hand or otherwise available are in excess of the outstanding indebtedness,
of the district and that no obligation of any contract will be impaired,
the court may order the rebate, or the rebate and abatement, of that
portion of the assessment not required for the general purposes of the
district, provided that no assessment or installment against which there is
a valid lien shall be abated without the consent of the holder or holders
of such lien.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-29) (from Ch. 42, par. 5-29)
Sec. 5-29.
Rebate and abatement of excess assessment – Landowners’ petition.
When any landowner has requested the commissioners to initiate
proceedings to rebate, or to rebate and abate, a portion of an assessment
under Section 5-28 and the commissioners have failed or refused to
initiate such proceedings then the court may, if petitioned to do so by at
least 10 per cent of the adult landowners in the district, order the
rebate, or rebate and abatement, of that portion of the assessment not
required for the general purposes of the district.
When a landowners’ petition seeking the rebate, or rebate and abatement,
of the excess or a portion of the excess of an assessment has been filed
with the clerk of the court the petition shall be presented to the court
and set for hearing by the court. Notice of the filing of the petition and
the hearing thereon shall be given by the clerk of the court to the
commissioners in the manner and for the length of time directed by the
court. Notice shall also be given by the clerk of the court to the other
landowners in the district in substantially the form provided in Section
4-21, and in the manner and for the length of time provided in Section 4-22.
Any person interested may appear at the hearing and show cause why the
prayer of the petition should or should not be granted. If the court finds
from the evidence that the remaining uncollected balance of the assessment,
if any, and the funds on hand or otherwise available are in excess of the
outstanding indebtedness of the district and that no obligation of any
contract will be impaired, the court may order the rebate, or rebate and
abatement, of that portion of the assessment not required for the general
purposes of the district, provided that no assessment or installment
against which there is a valid lien shall be abated without the consent of
the holder or holders of such lien.
(Source: Laws 1955, p. 512.)
(70 ILCS 605/5-30) (from Ch. 42, par. 5-30)
Sec. 5-30.
Roll of
rebated, or rebated and abated assessments.
When an assessment or a portion of an assessment is ordered rebated and
abated then the individual assessments which have been paid, or partially
paid, shall be reduced in the same proportions as the unpaid assessments so
that no inequity will result from the payment or prepayment of an
assessment or an installment of an assessment. The persons who, on the date
of the filing of the petition, owned the land or other property with
respect to which rebates are payable are the persons entitled to receive
such rebates. When an assessment against a tract of land or other property
is reduced, and that assessment has been fully paid, the owner is entitled
to a rebate of the amount by which the assessment against his land is
reduced. When such an assessment is so reduced and the assessment has been
partially paid and such partial payment exceeds the assessment as reduced,
the owner is entitled to a rebate of the amount by which such partial
payment exceeds the assessment as reduced and the unpaid balance of the
assessment shall be abated. When such an assessment is so reduced and the
assessment is unpaid, or the assessment has been partially paid but such
partial payment does not exceed the assessment as reduced, the owner is not
entitled to any rebate but his assessment shall abate in the amount by
which it is reduced.
The roll of rebated, or rebated and abated, assessments shall set forth,
as to each tract of land or other property, (a) the name of the owner on
the date of the filing of the petition, (b) a description of each tract or
other property, (c) the amount of the assessment as originally levied, (d)
the amount of the assessment paid, (e) the amount of any interest or
penalty paid, (f) the amount proposed to be rebated, if any, (g) the amount
proposed to be abated, if any, (h) the amount remaining to be collected, if
any.
A petition to rebate, or to rebate and abate, an assessment, or a
portion of an assessment, under the provisions of Section 5-27 or 5-28
may be accompanied by a roll of rebated, or rebated and abated, assessments
and, if the petition is so accompanied by such a roll, the court shall hear
any issues arising on the roll at the time of the hearing on the petition.
If the petition is not accompanied by such a roll, or if the petition
was filed under Section 5-29, 10-1 or 10-2, then the court at the time
of ordering the rebate, or the rebate and abatement, of the assessment or a
portion thereof shall continue the proceeding to a day certain for the
filing of the roll. If the commissioners have not filed their roll before
the day to which the proceeding was continued, then successive continuances
may be granted. After the roll has been filed, the court, on the day to
which the proceeding was continued, shall fix the date and hour for the
hearing on the roll and no further notice need be given.
The hearing on the roll shall be by the court without a jury; except
that where only a portion of the work has been abandoned under the
provisions of Section 10-2, then any party may have a trial by jury on the
roll of rebated and abated assessments if a demand for a jury is made at or
before the time the court fixed the date and hour for hearing on the roll.
At the hearing any person interested may appear and object. At the
conclusion of the hearing, if heard without a jury, the court may confirm
the roll without change, modify the roll and confirm the roll as modified
or enter such other order as may appear proper under the evidence. If the
roll is heard by a jury, then the verdict of the jury shall be confirmed by
the court. Motions for new trials or in arrest of judgment or for judgment
notwithstanding the verdict may be made, filed and determined within the
time and in the manner provided in other actions under the Civil Practice
Law.
When the order confirming a roll of rebated, or rebated and abated,
assessments has become final, the treasurer of the district shall pay over
to the persons named in the roll the amount of the rebates to which they
are entitled, as disclosed by the roll, and when so paid, no liability
shall attach to the district, the commissioners or the treasurer by reason
of the fact that the persons receiving such payments were not in fact the
owners of the land on the date of the filing of the petition. If the name
or the whereabouts of the owner of any tract is unknown or if the owner is
under legal disability and has no legal representative, then the district
treasurer may, upon order of the court, deposit the amount of the rebate
due such owner with the County Treasurer of the county in which the
district was organized, and the liability of the district, the
commissioners and the treasurer to make such payment shall thereupon cease.
The County Treasurer shall, upon demand, pay the same to the party entitled
thereto, taking his receipt therefor.
Upon the confirmation of a roll of rebated and abated assessments, the
lands and other properties shall be released of the lien of the assessment
to the extent by which the individual assessments were reduced.
(Source: P.A. 82-783.)
(70 ILCS 605/5-31) (from Ch. 42, par. 5-31)
Sec. 5-31.
Division of Assessment when Ownership is Divided.
If, at any time, the ownership of any tract of land is divided in a
manner other than that described in any assessment roll and such
assessment, or a portion thereof, is unpaid, the landowners may agree upon
the division of the assessment or the unpaid portion thereof between or
among them and request the division of the assessment on the district
collector’s books. If the request for division of the assessment is
approved by the commissioners, they shall adopt a resolution granting the
request and file the same with the Clerk, who shall record it in the
drainage record. The district collector, upon receipt of a certified copy
of the resolution, shall make a division of the assessment or the unpaid
portion thereof on his books to correspond with the agreement of the
landowners, and such divided assessment shall thereafter be enforceable
only against the separate tracts according to the method of division.
Annual maintenance assessments may be divided between or among several
owners in the same manner as is hereinabove provided for other assessments.
In the absence of such agreement, the district collector shall divide the
assessment, or the unpaid portion thereof, on his books to correspond to
the ratio of the assessed land area held by each owner after division of
such tract to the total original assessed land area of the tract.
(Source: P.A. 86-297.)