19-3540.   Costs and expenses; tax levies; bonds; special or otherreasonable assessment plan; notice and hearing; limitation on actions.All the cost and expenses of the work provided for in this act shall beassessed against the lots and pieces of ground contained within thedistrict in which the same is situated (exclusive of improvements) andshall be levied and collected as one tax, in addition to the other taxesand assessments, and shall be by the county clerk, when so ordered bythe board, placed upon the tax roll for collection in the same manner asother taxes: Provided, The board may, in its discretion, providefor the payment of the costs thereof by installments instead of levyingthe entire tax or special assessment for such cost at one time and mayissue and sell improvement bonds, which shall be issued in accordancewith the provisions of the general bond law except as herein otherwiseprovided. Any bonds issued for such purposes shall be in addition to andmay exceed the limits of bonds for any other purpose as provided for bylaw: Provided, If the board shall find that all of the propertybenefited by said improvements is benefited equally, the cost thereofmay be assessed against such property on an area basis and notice ofsuch finding and of said assessment shall be given by publishing theresolution fixing the assessments once a week for two (2) consecutiveweeks in the official county paper: Provided further, That theboard of county commissioners may determine and fix said cost thereof onthe basis of any other reasonable assessment plan which will result inimposing substantially equal burdens or shares of the cost upon propertysimilarly benefited, and in such event, notice of such assessment shallbe given by publishing the resolution fixing the assessments once a weekfor two (2) consecutive weeks in the official county paper. Saidresolution shall also fix a date for a hearing at which any propertyowner may object to the assessment made against his property, and aftersaid hearing, the board may change said assessments or confirm the same.

      Whenever the board shall have determined the cost of suchimprovements and apportioned such costs to the various lots or parcelsof land in the district, it shall fix a date on or prior to which theassessments against such lots or parcels of land may be paid in fullwithout interest, and if the assessment is paid in full as to any suchlot or parcel of land, then each lot or parcel of land shall be relievedfrom any further liability for the cost of such improvement or forpayment of any bonds thereafter issued in payment therefor. No suit toset aside the specific special assessments herein provided for, or toenjoin the making of the same, shall be brought, nor any defense to thevalidity thereof be allowed after the expiration of thirty (30) daysfrom the time when the amount due on each lot or piece of ground liablefor such assessment is ascertained and assessed.

      History:   L. 1961, ch. 472, § 5; L. 1965, ch. 186, §1; April 16.