19-2769.   Same; special assessments; assessors, appointment, report;notice; hearing; equalization; contest action, when.If the board of directors, upon examination of the report of the engineerdetermines that any public work or improvement ought to be constructed andthat the cost thereof ought to be paid by levying specialtaxes or assessments upon all the real estate situated in the district thatwill be benefited by the improvement, it shall so declare byresolution to be entered upon its journal and shall forthwith appoint threefreeholders, residents of the district, or if there be no residents ofthe district such board shall appoint three qualified assessorsresiding within the county, as assessors who shall qualify by taking andsubscribing to an oath to faithfully, honestly and impartially dischargetheir duties as such assessors. It shall become the duty of such assessors,upon actual view and inspection, to assess all of the lands within thedistrict which will in their opinion be benefited by the proposed work,having reference to the value of such lands without such work and the valuethereof as benefited by such work; determine the proportion of theestimated cost of such work with which each lot, piece or parcel of landought to be justly charged; and make a report forthwith to the board ofdirectors containing a description of each tract of land deemed to bebenefited and the name of its owner, if known, the actual value of each ofthe tracts without the proposed improvement, and what part or amount of thetotal estimated cost should be assessed and charged against it if theimprovement is made. If by the report of the assessors it shall appear thatthe amount to be charged against any tract of land for benefit shall notexceed 10%, upon its actual value as fixed by the report of the assessors,the directors shall publish a notice in the official county newspaper. Inthe case of an improvement district located in Wabaunsee county, suchnotice shall be published in a newspaper of general circulation within thedistrict that such improvement is contemplated and will be constructedunless protested by a majority of the resident owners of benefitedproperty. No notice of the making of any improvement shall be published andno protest shall be accepted to the making of any improvementin any district the petition for the incorporation of which was signed bythe owners of all of the property located within such district during thetime the title to such property remains in such petitioners. The noticeshall set out the estimated assessment against the separate tracts and alsodescribe the nature of the proposed improvement.

      If at least a majority of the resident owners of properties to beassessed do not file objection with the secretary within 30 days after thedate of publication of the notice, the board of directors shall proceedforthwith to cause such work to be done and levy special taxes orassessments upon each piece, lot, parcel or tract of land benefited in anamount necessary to pay the cost of such work and the expense incidentalthereto. In no event shall such assessments exceed the amount shown to beassessed against such piece, lot, parcel or tract of land by the assessor'sreport as amended by the directors at the special meeting called to hearany person aggrieved by such report. The directors also shall cause to beinserted in the notice as hereinbefore provided, a statement that suchreport is on file in the office of the board of directors, open toinspection by all taxpayers in the district and shall fix a time not lessthan five days from the date of the publication when all persons aggrievedby such report may be heard to contest the justness of the same. Alltaxpayers must take notice of the contents of the notice. At the time fixedin the notice, the board of directors shall convene and hear the complaintsof all persons interested and shall have power to review, revise, alter,correct and amend the report of theassessor to any extent necessary to equalize and make such assessmentsjust, equitable and impartial and to correct all errors, wrong andinjustice that may have been done to any person complaining of the report.

      After hearing all persons complaining, the board of directors shallconfirm the report of the assessors as returned by them, or amend the sameas it may deem just and equitable, and confirm the same as so amended, andthereupon the amounts charged against each tract of land shall become aspecial assessment and constitute a lien thereon, subject, however, to amajority of the resident owners then filing objections as hereinbeforeprovided. The decisions of the board of directors correcting, altering oramending and confirming the report of the assessors shall be entered ofrecord and shall be final and conclusive. As soon as it shall have beenproperly determined that any work to be paid for by special assessments isto be done, such special assessments shall by the secretary of the board becertified to the county clerk and entered upon the tax rolls, and collectedas other taxes under existing laws. No suit nor action of any kindshall be maintained in any court to set aside or in any way contest orenjoin the levy of any special assessment so charged or levied to pay thecost of any improvement by any improvement district after the expirationof 30 days from the time the board of directors shall make itsdecision so confirming the report of the assessors.

      History:   L. 1945, ch. 180, § 17; L. 1959, ch. 139, § 1; L. 1969,ch. 156, § 12; L. 1986, ch. 105, § 2; July 1.