19-315.   Apportionment of special assessments when property outsidecities subdivided.Whenever any lot or tract of land in any county, located outside of thelimits of an incorporated city, upon which a special assessment has beenlevied for any special improvement, shall, subsequent to such levy or theinitiation of said improvement, and prior to the final payment of suchlevy, be subdivided, it shall be the duty of the county clerk of the countyin which such lot or tract of land is located to apportion such assessmentto the several pieces of land into which such lot or tract has beensubdivided, so that each such piece of land shall be subject to its properproportion of such assessment, on the basis originally made.

      History:   L. 1915, ch. 114, § 1; R.S. 1923, 19-315; L. 1963, ch. 161, § 1; June30.