§ 21-369. Amount of tax levied
In each year commencing with the maturity of the bonds, the tax levied shall be 110 per centum of the maturing principal and interest on the bonds, in this manner providing for the payment of maturing principal and interest on the bonds one year in advance. Code 1919, § 1771; 1920, p. 611; 1924, p. […]
§ 21-370. Application of surplus to reduce assessment for following year
When the sum actually collected on any such assessment shall be more than sufficient to pay the principal and interest for the next succeeding year, a proper allowance for such surplus shall be made in the following assessment, and the percentage may be reduced accordingly. Code 1919, § 1771; 1924, p. 711; 1926, p. 620; […]
§ 21-371. Assessment rolls to show time collectible; amount of assessment to depend on benefits
Each of such assessment rolls shall specify the times when collectible, and be numbered in their order, and the amount assessed against the several tracts of land shall be in accordance with the benefits received, as shown by the classification of ratio of assessments made by the board of reviewers. Code 1919, § 1771; 1920, […]
§ 21-372. Signing rolls
These assessment rolls shall be signed by the chairman of the board of viewers and by the secretary of the board. Code 1919, § 1771; 1920, p. 611; 1924, p. 711; 1926, p. 620; 1936, p. 1035; 1954, c. 642.
§ 21-373. Disposition of rolls
One copy of each of the assessment rolls shall be filed with the drainage record and one copy shall be delivered to the county treasurer, or treasurers of the county or counties in which the lands are located, after the clerk of the circuit court in which the petition was filed has appended thereto an […]
§ 21-374. Assessment shall have effect of judgment and constitute lien
The assessments shall thereupon have the force and effect of a judgment as in the case of state and county taxes. These assessments shall constitute a lien upon the lands assessed with the payment thereof, second only to state, county and district taxes and levies and shall be collected in the same manner by the […]
§ 21-365. Outlet for lateral drains
The owner of any land that has been assessed for the construction of any ditch, drain or watercourse as herein provided, shall have the right to use the ditch, drain or watercourse as herein let for lateral drains from the land; and if the land is separated from the ditch, drain or watercourse by the […]
§ 21-366. Certification and record of total cost
After the contract for the work of construction of the improvement has been let, the board of viewers shall ascertain the total cost of the improvement, including damages awarded to be paid to owners of land, all costs of incidental expenses, and including a reasonable attorney’s fee to counsel for petitions for conducting the proceedings […]
§ 21-367. Preparation and contents of drainage tax lists
The board of viewers, with the assistance of the engineer, shall immediately prepare, in duplicate, the assessment rolls, or drainage tax lists, giving thereon the name of the owners of land in the district, so far as can be ascertained from the public records, or, if necessary, from the survey made by the drainage engineer […]
§ 21-368. Assessment rolls to provide for bond interest payments
The first of these assessment rolls shall provide assessments sufficient for the payment of interest on the bond issue to accrue the third year after their issue, and the instalment of principal to fall due at the expiration of the third year after the date of issue, together with such amounts as shall have to […]