14-701b.   Same; benefit district; assessment of benefits; appraisers;oath; duties; hearing of complaints; notice; limitation of actions.If the governing body shall determine that the cost of the improvementsprovided in K.S.A. 12-694 or any part thereof ought to be paid by the levyof special assessments upon the property within a district benefited, thenit shall by ordinance so declare and establish a benefit district definingthe boundaries thereof, and the governing body shall determine and assessto each lot or parcel of ground in the benefit district, according to thebenefits derived, liable for such special assessment, the amount to be paidthereon, and the governing body shall forthwith appoint three disinterestedhouseholders, residents of the city, as assessors, who shall qualify bytaking and subscribing an oath to faithfully, honestly and impartiallydischarge their duties as such assessors, and it shall thereupon becometheir duty within five (5) days, upon actual view and inspection, to assessall the lands, without regard to buildings and improvements, within thedistrict which will in their opinon to any extent be protected fromoverflow or be benefited by the proposed work, having reference to thevalue of such lands without such work and the value thereof as benefited bysuch work, and determine the proportion of the estimated cost of such workwith which each lot, piece or parcel of land so benefited ought justly tobe charged, and make report forthwith to the governing body containing anaccurate description of each lot or parcel of land deemed to be benefited,and the name of the owner, if known; the actual value of each lot or parcelof land without the proposed improvement, and what part or amount of thetotal estimated cost should be assessed and charged against it on accountof benefits if such improvement be made.

      The governing body at its first meeting, regular or special, afterreport of appraisers is filed with the city clerk, shall appoint a time forholding a special session to hear any complaint that may be made as to thevaluation of any lot or piece of land assessed as aforesaid, a notice ofsuch special session shall be given by the mayor in the official citypaper; and said governing body at said special session may alter thevaluation of any lot or piece of land, if in their opinion the same hasbeen assessed too high or too low. The governing body shall immediatelythereafter enact and publish an ordinance which shall hold good for all theinstallments, fixing said assessment hereinbefore provided for as to eachlot or parcel of ground. The city clerk of such city shall mail a writtennotice to the owner of each lot or parcel of ground stating the amountlevied against the same. The amounts levied against each lot or parcel ofground to pay for the bonds falling due in each year, and the interest due,shall be levied and collected the same as other taxes. No suit to set asidethe said assessments shall be brought after the expiration of thirty daysfrom the publication of the ordinance fixing said assessments.

      Where payment is to be made by the levy of special assessment, thegoverning body may, in its discretion, instead of levying the entirespecial assessment therefor at one time, provide for the payment of thesame by installments and issue improvement bonds therefor as provided bylaw, without submitting the question to the inhabitants within said benefitdistrict or calling an election therefor, but no bonds shall be issuedunder the provisions of this act until the expiration of thirty days afterthe amount due from the lots, pieces and parcels of land liable for specialassessments has been ascertained. The owner of any piece or parcel ofproperty within said benefit district liable to any assessment may, at anytime within thirty days after the amount due from such parcel of land isascertained and before the bonds hereinbefore provided for are issued, paythe amount assessed thereon to the city treasurer, and said property sopaid on shall not thereafter be liable for any further assessment for thecost of said work nor for the payment of the bonds issued therefor.

      History:   L. 1927, ch. 139, § 3; March 10.