48-2735. Tax levy; entry on assessment roll;
collection of tax and assessments
The board of supervisors in each county in which a district or any part thereof is
located, organized subject to provisions of this article, shall annually at the time of
levying general county taxes levy a tax to be known as the "(name of district) drainage
district taxes" sufficient to raise an amount equal to the amount required in the
estimate submitted to it by the board of directors of the districts for that year. The
supervisors shall levy the amount against each subdivision of land within the district as
shown by the schedule accompanying the estimate of the board of directors of the district
for that year. The amounts to be levied shall be a special tax against each of the
several subdivisions of the land, and the taxes so levied shall be computed and entered
on the property tax assessment roll. If the board of supervisors fails to levy the tax
the assessor shall do so. All such taxes, and all assessments made for district
purposes, shall be collected at the same time and in the same manner as general county
property taxes, and when collected shall be paid into the county treasury and placed to
the credit of the proper funds of the district.
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