This subchapter shall not be in force as to any district until a proper resolution to that effect is adopted by the board of directors of the district, and a copy of the resolution is published in a newspaper in each county which, or a part of which, is embraced in the levee district.
The board of directors or commissioners of levee districts embracing parts of more than one (1) county, at an annual meeting or at a special meeting called for the purpose, shall appoint a landowner in each county or part of a county in the levee district who shall assess the annual benefit accruing by reason […]
Each assessor, on completing his assessment, shall file it in the office of the board of directors or commissioners at the domicile of the district, where it shall be open to public inspection.
When all the assessments have been filed, the president of the levee district shall call a meeting of the assessors to be held in the office of the district at its domicile to sit as a board of assessment and equalization.
Notice of the time and place of the meeting shall be published once a week for two (2) consecutive weeks in some newspaper in each county which, or a part of which, is embraced in the levee district: (1) Notifying all property owners that at the meeting the board of assessment and equalization would sit […]
(a) The assessors shall meet as a board of assessment and equalization at the time and place specified in the notice and shall elect one (1) of their members as chairman and another as secretary. (b) The levee district shall furnish a stenographer who shall take and transcribe all the testimony introduced before the board. […]
(a) The board shall: (1) Hear all complaints filed before it, which shall be in writing; (2) Correct all wrongful or erroneous assessments; and (3) Equalize the assessments of all classes of property throughout the district so as to make them uniform. (b) The board shall have the power to lower assessments that are intrinsically […]
(a) The assessors for the several counties and the board of assessment and equalization may adopt such units for assessment purposes as they deem practicable and advisable, such as the acre for rural lands; the lot for real estate in cities, towns, and villages; the plant and the land on which it is located for […]
(a) Any person aggrieved by an assessment made or equalized by the board of assessment and equalization may have the assessment reviewed by the chancery court of the county in which the property is situated or by the chancery court of the county in which the district has its domicile if the property involved is […]
The petition for review shall be filed within thirty (30) days from the date when the assessment is completed and would, except for the purpose of review, become effective. A copy of the petition shall be delivered to the president of the district, or to the chairman of its board of directors or commissioners.
(a) The court shall hear the petition as expeditiously as possible, and it shall have the power to lower, raise, equalize, and determine the proper amount of benefit assessable against the property described in the petition. (b) The amount and legality of an assessment made by any district, in the absence of a petition for […]
As soon as the court determines the proper assessment of benefits under any petition pending before it, the clerk of the court shall promptly certify such assessment to the district, so that the district taxes may be extended against it.
(a) An appeal may be prosecuted from the assessment as fixed by the court, but the transcript shall be filed with the Clerk of the Supreme Court within sixty (60) days from the rendition of the decree of the chancery court. (b) The Supreme Court shall advance the appeal on its docket as involving a […]
In suits by a levee district to collect taxes on any property in the custody of a court other than that in which the tax suit is brought, the decree shall simply be for the amount of the tax adjudged to be due. The district shall file a certified copy of the decree in the […]
(a) The board of directors or commissioners shall annually, at a regular meeting or at a special meeting called for that purpose, levy a tax on the benefits as assessed and equalized by the board of assessment and equalization. (b) The rate of the tax shall be subject to the limitation, for the equal protection […]
The tax shall constitute a lien on the property in the district, shall be payable at the time and subject to the penalties for nonpayment, and shall be collected, except as specified in this chapter, in the manner provided by law.
