Section 26-801 – Imposition of Special Assessments on Benefited Lands

    (a)    A special assessment imposed under this title shall be imposed on the lands benefited by a drainage project.     (b)    If a tract of land subject to a special assessment under this title is divided, the board of managers shall determine the ratio in which any later special assessment is to be imposed on each subdivided tract […]

Section 26-802 – Implementation of Plan

    (a)    The board of managers shall determine the amount of money to be raised to implement an approved drainage project.     (b)    The board of managers shall prepare an assessment list that shows the amount due from each landowner subject to the special assessment.     (c)    The special assessments imposed on each tract of land shall be proportional to the […]

Section 26-803 – Issuance of Bonds or Notes

    (a)    As an alternative to raising funds as provided in § 26–802 of this subtitle, the board of managers may issue and sell bonds or notes as provided in this section for an amount not exceeding the total cost of the drainage project.     (b)    (1)    The board of managers shall give notice of a proposal to issue bonds […]

Section 26-804 – Annual Special Assessment for Maintenance and Operation

    (a)    (1)    The board of managers may impose a special assessment on the public and private benefited land for maintenance of a drainage project constructed under this title.         (2)    If the board of managers requests, the county commissioners or county council may appoint a board of viewers to evaluate changes in land use made after the original determination […]

Section 26-805 – Duties of County Tax Collector

    (a)    The special assessments imposed under this subtitle shall remain in the county treasury until disbursed by the county tax collector on orders signed by the board of managers.     (b)    (1)    Except as provided in paragraph (2) of this subsection, the county tax collector shall be entitled to retain 3% of the drainage special assessments collected under this […]

Section 26-806 – Collection of Special Assessments if Land in Multiple Counties

    (a)    If the lands of the drainage association that are subject to assessment are located in two or more counties, the board of managers shall prepare a separate assessment list for each county.     (b)    The board of managers shall send the assessment list for each county to the designated officer for the county in which the drainage […]

Section 26-807 – Order of Payments to Be Made by Board of Managers

    (a)    From the money that first becomes available under this title to the board of managers, the board of managers shall pay:         (1)    the compensation and expenses of the board of viewers and the engineers;         (2)    any damages awarded;         (3)    any compensation awarded for existing drainage projects; and         (4)    the expenses incident to the organization of the drainage association.     (b)    (1)    On […]