§ 14-125-702. Filing and record of assessment
(a) When an assessment is completed, the assessors shall subscribe an original and one (1) copy of the assessment and deposit the original with the clerk of the chancery court, where it shall be kept and preserved as a public record. (b) The copy shall be certified by the clerk and returned to the assessors […]
§ 14-125-703. Notice — Hearing of complaints — Appeal
(a) Upon the filing of assessment, the clerk shall give notice thereof by publication for two (2) weeks in some newspaper published and having a general circulation in the county or counties in which the lands in the project area are located. (b) The notice shall give a description of the land assessed and state […]
§ 14-125-704. Acquiescence in damage assessment — Demand for assessment — Condemnation
Any owner of land may accept the assessment of damages in his favor made by the assessors or acquiesce in their failure to assess damages in his favor. He shall be construed to have done so unless he gives to the board, not later than the date of the hearing provided for in § 14-125-703, […]
§ 14-125-705. Reassessment of benefits generally
(a) The board shall have the power to order a reassessment of the benefits not more often than once a year, and this reassessment shall be made, advertised, and equalized as is provided for the original assessment of benefits. (b) All appeals of landowners objecting thereto must be taken and perfected within thirty (30) days […]
§ 14-125-706. Reassessment after alteration of plans
(a) If by reason of a change of plans pursuant to § 14-125-607, either the board or any landowners deem that the assessment on any land has become inequitable, they may petition the court. The court may thereupon refer the petition to the assessors, which shall reassess the land mentioned in the petition, increasing the […]
§ 14-125-707. Taxes payable in full or in installments
(a) The amount of interest which will accrue on notes, bonds, or other evidences of indebtedness issued by a district shall be included in and added to the taxes levied against the land in the project area, but the interest to accrue on the notes, bonds, or other evidences of indebtedness shall not be construed […]
§ 14-125-708. Levy of tax — Lien — Appeal from tax assessment
(a) The chancery court shall at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board enter an order, which shall have the force and effect of a judgment, providing that there shall be levied against the land within the project area a tax […]
§ 14-125-709. Levy of tax for preliminary expenses
(a) If the board does not deem it to the advantage of the project area to proceed immediately with the construction of the improvements upon the filing and confirmation of the assessment of benefits, it may cause to be levied and collected a tax based upon the assessment of benefits and collectible from the benefited […]
§ 14-125-710. Levy of tax for operation and maintenance
(a) On or before the first Monday in October of each year, the board of directors shall estimate the amount necessary for the ensuing calendar year for operation and maintenance of the works of improvement provided for in the improvement plan and shall submit the estimate to the chancery court which approved the plan, with […]
§ 14-125-711. Extension of taxes on county tax books — Collection of taxes
(a) The amount of the taxes herein provided for shall be annually extended upon the tax books of the county, or counties if the project area is situated in more than one (1) county, and collected by the collector of the county along with the other taxes. For his services in making this collection, the […]