§ 54-12-214. Levy of Assessments — Collected as Other Taxes — Paid Out on County Warrant
The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204, and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part. The funds collected shall be kept as a separate fund, and shall be paid out […]
§ 54-12-215. Special Assessment to Pay Costs and Expenses
If, after the district has been created and the commissioners for the assessment of benefits have made their report, the report has been acted upon and confirmed by the monthly county court, the time for an appeal from the confirmation has elapsed and no appeal has been taken, and it appears to the court that […]
§ 54-12-216. Special Assessment, Collection — Delinquencies — Compensation of Trustee
The assessment shall be made and collected in the same manner, and the delinquencies, if any, shall be collected and enforced in the same manner as provided in §§ 54-12-412 — 54-12-421, and by law. The compensation of a trustee for collecting and paying over the assessment shall be the same as is provided by […]
§ 54-12-217. Fund for Payment of Costs and Expenses
When the assessment is collected, it shall constitute a fund for the payment of the costs and expenses.
§ 54-12-218. Trustee to Pay Collections Over to County Clerk Who Shall Pay to Parties Entitled Under Orders of Court
The trustee shall pay the amount collected to the county clerk, upon the order or warrant of the county mayor; and when the amount collected has been paid to the clerk, the clerk will pay out the amount collected to the parties entitled under the order of the monthly county court.
§ 54-12-219. Bonds Required of Trustee and County Clerk
The trustee, before receiving the assessment book and proceeding to the collection of the assessments, and the county clerk, before receiving the funds from the trustee, shall, respectively, enter into a bond for double the amount that will come into their hands, respectively, payable to the state, and conditioned on the faithful paying over and […]
§ 54-12-220. Appeal From Order Fixing Assessment of Benefits Within Five Days — Other Provisions Applicable
An appeal may be taken within five (5) days to the circuit court of the county from the order of the monthly county court fixing the assessment of benefits upon the lands in the same manner and time as provided in §§ 54-12-141 — 54-12-149 for appeals from the assessment of damages, including the provisions […]
§ 54-12-201. Appointment of Commissioners — Qualifications
When the road improvement district has been located and established as provided for in part 1 of this chapter, the monthly county court shall appoint three (3) commissioners, one (1) of whom shall be a competent civil engineer and two (2) of whom shall be freeholders of the county not living within the road improvement […]
§ 54-12-202. Oath of Commissioners — Classification of Lands on Graduated Scale of Benefits
The commissioners shall, as soon as practicable after their appointment, and after being duly sworn to perform their duties faithfully and impartially to the best of their abilities, inspect and classify all the lands benefited by the location and construction of the drainage or levee district in a graduated scale of benefits, naming the tract […]
§ 54-12-203. Commissioners Shall Equitably Apportion and Assess Costs — Report in Writing
The commissioners shall make an equitable apportionment and assessment of the costs, expenses, cost of construction, fees, and damages assessed for the construction of any improvement, and make a report in writing to the monthly county court.