12-645.   Same; appraisers; special benefit assessments; general taxlevy, when.The governing body shall appoint three disinterested householders of thesaid city to appraise any special benefits that may accrue to any propertyby reason of said improvements being made. Said appraisers, before enteringupon their duties, shall first take and subscribe to an oath to faithfullyperform their duties as such appraisers and shall personally view, inspectand examine all lots and pieces of land liable to be specially benefited bysaid improvement being made. If in their judgment, the improvementbenefits the city generally, said appraisers shall report the same to thegoverning body.

      The governing body shall have the power to approve or reject the reportof such appraisers. If such report of the appraisers is approved by suchgoverning body, then the cost of the improvement shall be assessed againstthe city generally, and said governing body shall provide for the paymentof the bonds issued hereunder and the interest thereon as the same becomesdue and payable by the levy of a general tax on all of the taxable propertyof said city. If such report is disapproved by the governing body it shalldischarge said appraisers and appoint three new appraisers who shallqualify and proceed as herein provided. If, in their judgment, any lots andpieces of land will be specially benefited by said improvement being made,other than the benefits to the city generally, said appraisers shall reportthe same to the governing body, listing the lots and pieces of landspecially benefited and the amount of special benefit to each.

      The same notices, public hearings, time for objections and appeals shallapply to the report assessing special benefits as provided for the reportof appraisers to assess damages as provided in K.S.A. 12-639 to 12-643. Thegoverning body shall have the power to revise and correct said report if inits judgment any benefit appraised to a lot or piece of land is too much ortoo small, and when so revised, corrected and approved by the governingbody, the special benefits so ascertained shall be assessed against eachlot and piece of land and collected the same as special taxes for sewersare collected: Provided, That should the benefits so ascertainedexceed the cost of the improvement, a pro rata reduction shall be made toeach lot and piece of land, so that the total assessments shall equal thecost of the improvement; and should the benefits so ascertained be lessthan the cost of the improvement, the remainder of the cost shall beassessed against the city generally, and said governing body shall providefor the payment of the said city at large portion of said bonds and theinterest thereon as the same becomes due and payable, by the levy of ageneral tax on all the taxable property in said city.

      History:   L. 1917, ch. 87, § 11; R.S. 1923, § 12-645; L. 1927, ch. 99, § 1; L.1951, ch. 130, § 2; March 9.