It shall be the further duty of the engineer and viewers to personallyexamine the land in the district and classify it with reference to the benefitit will receive from the construction of the levee, ditch, drain, orwatercourse or other improvement. In the case of drainage, the degree ofwetness on the land, its proximity to the ditch or a natural outlet, and thefertility of the soil shall be considered in determining the amount of benefitit will receive by the construction of the ditch. The land benefited shall beseparated in five classes. The land receiving the highest benefit shall bemarked "Class A"; that receiving the next highest benefit,"Class B"; that receiving the next highest benefit, "Class C";that receiving the next highest benefit, "Class D," and thatreceiving the smallest benefit, "Class E." The holdings of any onelandowner need not be all in one class, but the number of acres in each classshall be ascertained, though its boundary need not be marked on the ground orshown on the map. The total number of acres owned by one person in each classand the total number of acres benefited shall be determined. The total numberof acres of each class in the entire district shall be obtained and presentedin tabulated form. The scale of assessment upon the several classes of landreturned by the engineer and viewers shall be in the ratio of five, four,three, two, and one; that is to say, as often as five mills per acre isassessed against the land in "Class A," four mills per acre shall beassessed against the land in "Class B," three mills per acre in"Class C," two mills per acre in "Class D," and one millper acre in "Class E." This shall form the basis of the assessment ofbenefits to the lands for drainage purposes. In any district lands may beincluded which are not benefited for the agriculture or crop production, orslightly so, but which will receive benefit by improvement in healthconditions, and as to such lands the engineer and viewers may assess eachtract of land without regard to the ratio and at such a sum per acre as willfairly represent the benefit of such lands. Villages or towns or parts thereofand small parcels of land located outside thereof and used primarily forresidence or other specific purposes, and which require drainage, may also beincluded in any drainage district which by reason of their improved conditionsand the limited area in each parcel under individual ownership, it isimpracticable to fairly assess the benefits to each separated parcel of land bythe ratio herein provided, and as to such parcels of land the engineer andviewers may assess each parcel of land without regard to the ratio and at ahigher rate per acre respectively by reason of the greater benefits. If thestreets or other property owned by any incorporated town or village arelikewise benefited by such drainage works, the corporation may be assessed inproportion to such benefits, which assessment shall constitute a liabilityagainst the corporation and may be enforced as provided by law.
The board of viewers may determine that some areas of the district will receive more benefits than other areas and if such is determined, thevarying benefits shall be reflected in the manner of classification of benefitsto each area and the tracts of land therein. (1909, c. 442, s. 12; C.S., s. 5329; 1923, c. 217, s. 1; 1961, c. 614,s. 7.)
It shall be the further duty of the engineer and viewers to personallyexamine the land in the district and classify it with reference to the benefitit will receive from the construction of the levee, ditch, drain, orwatercourse or other improvement. In the case of drainage, the degree ofwetness on the land, its proximity to the ditch or a natural outlet, and thefertility of the soil shall be considered in determining the amount of benefitit will receive by the construction of the ditch. The land benefited shall beseparated in five classes. The land receiving the highest benefit shall bemarked "Class A"; that receiving the next highest benefit,"Class B"; that receiving the next highest benefit, "Class C";that receiving the next highest benefit, "Class D," and thatreceiving the smallest benefit, "Class E." The holdings of any onelandowner need not be all in one class, but the number of acres in each classshall be ascertained, though its boundary need not be marked on the ground orshown on the map. The total number of acres owned by one person in each classand the total number of acres benefited shall be determined. The total numberof acres of each class in the entire district shall be obtained and presentedin tabulated form. The scale of assessment upon the several classes of landreturned by the engineer and viewers shall be in the ratio of five, four,three, two, and one; that is to say, as often as five mills per acre isassessed against the land in "Class A," four mills per acre shall beassessed against the land in "Class B," three mills per acre in"Class C," two mills per acre in "Class D," and one millper acre in "Class E." This shall form the basis of the assessment ofbenefits to the lands for drainage purposes. In any district lands may beincluded which are not benefited for the agriculture or crop production, orslightly so, but which will receive benefit by improvement in healthconditions, and as to such lands the engineer and viewers may assess eachtract of land without regard to the ratio and at such a sum per acre as willfairly represent the benefit of such lands. Villages or towns or parts thereofand small parcels of land located outside thereof and used primarily forresidence or other specific purposes, and which require drainage, may also beincluded in any drainage district which by reason of their improved conditionsand the limited area in each parcel under individual ownership, it isimpracticable to fairly assess the benefits to each separated parcel of land bythe ratio herein provided, and as to such parcels of land the engineer andviewers may assess each parcel of land without regard to the ratio and at ahigher rate per acre respectively by reason of the greater benefits. If thestreets or other property owned by any incorporated town or village arelikewise benefited by such drainage works, the corporation may be assessed inproportion to such benefits, which assessment shall constitute a liabilityagainst the corporation and may be enforced as provided by law.
The board of viewers may determine that some areas of the district will receive more benefits than other areas and if such is determined, thevarying benefits shall be reflected in the manner of classification of benefitsto each area and the tracts of land therein. (1909, c. 442, s. 12; C.S., s. 5329; 1923, c. 217, s. 1; 1961, c. 614,s. 7.)
It shall be the further duty of the engineer and viewers to personallyexamine the land in the district and classify it with reference to the benefitit will receive from the construction of the levee, ditch, drain, orwatercourse or other improvement. In the case of drainage, the degree ofwetness on the land, its proximity to the ditch or a natural outlet, and thefertility of the soil shall be considered in determining the amount of benefitit will receive by the construction of the ditch. The land benefited shall beseparated in five classes. The land receiving the highest benefit shall bemarked "Class A"; that receiving the next highest benefit,"Class B"; that receiving the next highest benefit, "Class C";that receiving the next highest benefit, "Class D," and thatreceiving the smallest benefit, "Class E." The holdings of any onelandowner need not be all in one class, but the number of acres in each classshall be ascertained, though its boundary need not be marked on the ground orshown on the map. The total number of acres owned by one person in each classand the total number of acres benefited shall be determined. The total numberof acres of each class in the entire district shall be obtained and presentedin tabulated form. The scale of assessment upon the several classes of landreturned by the engineer and viewers shall be in the ratio of five, four,three, two, and one; that is to say, as often as five mills per acre isassessed against the land in "Class A," four mills per acre shall beassessed against the land in "Class B," three mills per acre in"Class C," two mills per acre in "Class D," and one millper acre in "Class E." This shall form the basis of the assessment ofbenefits to the lands for drainage purposes. In any district lands may beincluded which are not benefited for the agriculture or crop production, orslightly so, but which will receive benefit by improvement in healthconditions, and as to such lands the engineer and viewers may assess eachtract of land without regard to the ratio and at such a sum per acre as willfairly represent the benefit of such lands. Villages or towns or parts thereofand small parcels of land located outside thereof and used primarily forresidence or other specific purposes, and which require drainage, may also beincluded in any drainage district which by reason of their improved conditionsand the limited area in each parcel under individual ownership, it isimpracticable to fairly assess the benefits to each separated parcel of land bythe ratio herein provided, and as to such parcels of land the engineer andviewers may assess each parcel of land without regard to the ratio and at ahigher rate per acre respectively by reason of the greater benefits. If thestreets or other property owned by any incorporated town or village arelikewise benefited by such drainage works, the corporation may be assessed inproportion to such benefits, which assessment shall constitute a liabilityagainst the corporation and may be enforced as provided by law.
The board of viewers may determine that some areas of the district will receive more benefits than other areas and if such is determined, thevarying benefits shall be reflected in the manner of classification of benefitsto each area and the tracts of land therein. (1909, c. 442, s. 12; C.S., s. 5329; 1923, c. 217, s. 1; 1961, c. 614,s. 7.)
