§ 156-105 – Assessment lien; collection; sale of land.
156-105. Assessment lien; collection; sale of land. The assessments shall constitute a first and paramount lien, second only to State and county taxes, upon the lands assessed for the payment of the bonds and interest thereon as they become due, and shall be collected in the same manner and by the same officers as the […]
§ 156-106 – Assessment not collectible out of other property of delinquent.
156-106. Assessment not collectible out of other property of delinquent. Only the land assessed in the drainage proceeding shall be liable for the drainage tax or assessment, and no other property of the landowner shall or may be sold for said drainage tax or assessment: Provided, that this section shall not apply to any drainage […]
§ 156-107 – Sheriff in good faith selling property for assessment not liable for irregularity.
156-107. Sheriff in good faith selling property for assessment not liable for irregularity. The sheriff who executes upon property for the collection of drainage assessments under the provisions of this Article shall not be liable either civilly or criminally if he shall sell such property in good faith, even though such sale is irregular or […]
§ 156-108 – Receipt books prepared.
156-108. Receipt books prepared. The clerk of the superior court in each county where one or more drainage districts have been established shall be required to have prepared annually during the month of August a form of receipt, with appropriate stubs attached and properly bound, for the drainage assessments due on each tract of land […]
§ 156-109 – Receipt books where lands in two or more counties.
156-109. Receipt books where lands in two or more counties. Where any drainage district which has been established contains lands located in a county or counties other than the county in which the district was established, the clerk of the superior court of the county in which the district was established shall have prepared annually […]
§ 156-110 – Authority to collect arrears.
156-110. Authority to collect arrears. If any sheriff or tax collector was authorized to collect drainage assessments in any year prior to 1917, and failed to collect any part of such drainage assessments, and is now out of office, or is still holding the office of sheriff or tax collector, then and in such event […]
§ 156-111 – Sheriff to make monthly settlements; penalty.
156-111. Sheriff to make monthly settlements; penalty. The sheriff or tax collector shall be required to make settlements with the treasurer on the first day of each month of all collections of drainage assessments for the preceding month, and to pay over to the treasurer the money so collected, for which the treasurer shall execute […]
§ 156-99 – Application of funds; holder's remedy.
156-99. Application of funds; holder’s remedy. The commissioners of the district may sell the bonds or notes of the district for not less than par and devote the proceeds to the payment of the work as it progresses and to the payment of the other expenses of the district provided for in this Subchapter. The […]
§ 156-112 – Duty of treasurer to make payment; penalty.
156-112. Duty of treasurer to make payment; penalty. It shall be the duty of the treasurer, and without any previous order from the board of drainage commissioners, to provide and pay the installments of interest at the time and place as evidenced by the coupons attached to the bonds, and also to pay the annual […]
§ 156-100 – Sale of bonds.
156-100. Sale of bonds. In making the sale of drainage bonds the board of drainage commissioners shall prepare a notice of such sale containing the usual and appropriate information regarding the terms and provisions of the bonds, and shall publish the same for at least a period of two weeks in at least one paper […]