Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
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 engineer
determines that any public work or improvement ought to be constructed and
that the cost thereof ought to be paid by levying special
taxes or assessments upon all the real estate situated in the district that
will be benefited by the improvement, it shall so declare by
resolution to be entered upon its journal and shall forthwith appoint three
freeholders, residents of the district, or if there be no residents of
the district such board shall appoint three qualified assessors
residing within the county, as assessors who shall qualify by taking and
subscribing to an oath to faithfully, honestly and impartially discharge
their duties as such assessors. It shall become the duty of such assessors,
upon actual view and inspection, to assess all of the lands within the
district which will in their opinion be benefited by the proposed work,
having reference to the value of such lands without such work and the value
thereof as benefited by such work; determine the proportion of the
estimated cost of such work with which each lot, piece or parcel of land
ought to be justly charged; and make a report forthwith to the board of
directors containing a description of each tract of land deemed to be
benefited and the name of its owner, if known, the actual value of each of
the tracts without the proposed improvement, and what part or amount of the
total estimated cost should be assessed and charged against it if the
improvement is made. If by the report of the assessors it shall appear that
the amount to be charged against any tract of land for benefit shall not
exceed 10%, upon its actual value as fixed by the report of the assessors,
the directors shall publish a notice in the official county newspaper. In
the case of an improvement district located in Wabaunsee county, such
notice shall be published in a newspaper of general circulation within the
district that such improvement is contemplated and will be constructed
unless protested by a majority of the resident owners of benefited
property. No notice of the making of any improvement shall be published and
no protest shall be accepted to the making of any improvement
in any district the petition for the incorporation of which was signed by
the owners of all of the property located within such district during the
time the title to such property remains in such petitioners. The notice
shall set out the estimated assessment against the separate tracts and also
describe the nature of the proposed improvement.
If at least a majority of the resident owners of properties to be
assessed do not file objection with the secretary within 30 days after the
date of publication of the notice, the board of directors shall proceed
forthwith to cause such work to be done and levy special taxes or
assessments upon each piece, lot, parcel or tract of land benefited in an
amount necessary to pay the cost of such work and the expense incidental
thereto. In no event shall such assessments exceed the amount shown to be
assessed against such piece, lot, parcel or tract of land by the assessor's
report as amended by the directors at the special meeting called to hear
any person aggrieved by such report. The directors also shall cause to be
inserted in the notice as hereinbefore provided, a statement that such
report is on file in the office of the board of directors, open to
inspection by all taxpayers in the district and shall fix a time not less
than five days from the date of the publication when all persons aggrieved
by such report may be heard to contest the justness of the same. All
taxpayers must take notice of the contents of the notice. At the time fixed
in the notice, the board of directors shall convene and hear the complaints
of all persons interested and shall have power to review, revise, alter,
correct and amend the report of the
assessor to any extent necessary to equalize and make such assessments
just, equitable and impartial and to correct all errors, wrong and
injustice that may have been done to any person complaining of the report.
After hearing all persons complaining, the board of directors shall
confirm the report of the assessors as returned by them, or amend the same
as it may deem just and equitable, and confirm the same as so amended, and
thereupon the amounts charged against each tract of land shall become a
special assessment and constitute a lien thereon, subject, however, to a
majority of the resident owners then filing objections as hereinbefore
provided. The decisions of the board of directors correcting, altering or
amending and confirming the report of the assessors shall be entered of
record and shall be final and conclusive. As soon as it shall have been
properly determined that any work to be paid for by special assessments is
to be done, such special assessments shall by the secretary of the board be
certified to the county clerk and entered upon the tax rolls, and collected
as other taxes under existing laws. No suit nor action of any kind
shall be maintained in any court to set aside or in any way contest or
enjoin the levy of any special assessment so charged or levied to pay the
cost of any improvement by any improvement district after the expiration
of 30 days from the time the board of directors shall make its
decision 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.
Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
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 engineer
determines that any public work or improvement ought to be constructed and
that the cost thereof ought to be paid by levying special
taxes or assessments upon all the real estate situated in the district that
will be benefited by the improvement, it shall so declare by
resolution to be entered upon its journal and shall forthwith appoint three
freeholders, residents of the district, or if there be no residents of
the district such board shall appoint three qualified assessors
residing within the county, as assessors who shall qualify by taking and
subscribing to an oath to faithfully, honestly and impartially discharge
their duties as such assessors. It shall become the duty of such assessors,
upon actual view and inspection, to assess all of the lands within the
district which will in their opinion be benefited by the proposed work,
having reference to the value of such lands without such work and the value
thereof as benefited by such work; determine the proportion of the
estimated cost of such work with which each lot, piece or parcel of land
ought to be justly charged; and make a report forthwith to the board of
directors containing a description of each tract of land deemed to be
benefited and the name of its owner, if known, the actual value of each of
the tracts without the proposed improvement, and what part or amount of the
total estimated cost should be assessed and charged against it if the
improvement is made. If by the report of the assessors it shall appear that
the amount to be charged against any tract of land for benefit shall not
exceed 10%, upon its actual value as fixed by the report of the assessors,
the directors shall publish a notice in the official county newspaper. In
the case of an improvement district located in Wabaunsee county, such
notice shall be published in a newspaper of general circulation within the
district that such improvement is contemplated and will be constructed
unless protested by a majority of the resident owners of benefited
property. No notice of the making of any improvement shall be published and
no protest shall be accepted to the making of any improvement
in any district the petition for the incorporation of which was signed by
the owners of all of the property located within such district during the
time the title to such property remains in such petitioners. The notice
shall set out the estimated assessment against the separate tracts and also
describe the nature of the proposed improvement.
If at least a majority of the resident owners of properties to be
assessed do not file objection with the secretary within 30 days after the
date of publication of the notice, the board of directors shall proceed
forthwith to cause such work to be done and levy special taxes or
assessments upon each piece, lot, parcel or tract of land benefited in an
amount necessary to pay the cost of such work and the expense incidental
thereto. In no event shall such assessments exceed the amount shown to be
assessed against such piece, lot, parcel or tract of land by the assessor's
report as amended by the directors at the special meeting called to hear
any person aggrieved by such report. The directors also shall cause to be
inserted in the notice as hereinbefore provided, a statement that such
report is on file in the office of the board of directors, open to
inspection by all taxpayers in the district and shall fix a time not less
than five days from the date of the publication when all persons aggrieved
by such report may be heard to contest the justness of the same. All
taxpayers must take notice of the contents of the notice. At the time fixed
in the notice, the board of directors shall convene and hear the complaints
of all persons interested and shall have power to review, revise, alter,
correct and amend the report of the
assessor to any extent necessary to equalize and make such assessments
just, equitable and impartial and to correct all errors, wrong and
injustice that may have been done to any person complaining of the report.
After hearing all persons complaining, the board of directors shall
confirm the report of the assessors as returned by them, or amend the same
as it may deem just and equitable, and confirm the same as so amended, and
thereupon the amounts charged against each tract of land shall become a
special assessment and constitute a lien thereon, subject, however, to a
majority of the resident owners then filing objections as hereinbefore
provided. The decisions of the board of directors correcting, altering or
amending and confirming the report of the assessors shall be entered of
record and shall be final and conclusive. As soon as it shall have been
properly determined that any work to be paid for by special assessments is
to be done, such special assessments shall by the secretary of the board be
certified to the county clerk and entered upon the tax rolls, and collected
as other taxes under existing laws. No suit nor action of any kind
shall be maintained in any court to set aside or in any way contest or
enjoin the levy of any special assessment so charged or levied to pay the
cost of any improvement by any improvement district after the expiration
of 30 days from the time the board of directors shall make its
decision 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.
Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
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 engineer
determines that any public work or improvement ought to be constructed and
that the cost thereof ought to be paid by levying special
taxes or assessments upon all the real estate situated in the district that
will be benefited by the improvement, it shall so declare by
resolution to be entered upon its journal and shall forthwith appoint three
freeholders, residents of the district, or if there be no residents of
the district such board shall appoint three qualified assessors
residing within the county, as assessors who shall qualify by taking and
subscribing to an oath to faithfully, honestly and impartially discharge
their duties as such assessors. It shall become the duty of such assessors,
upon actual view and inspection, to assess all of the lands within the
district which will in their opinion be benefited by the proposed work,
having reference to the value of such lands without such work and the value
thereof as benefited by such work; determine the proportion of the
estimated cost of such work with which each lot, piece or parcel of land
ought to be justly charged; and make a report forthwith to the board of
directors containing a description of each tract of land deemed to be
benefited and the name of its owner, if known, the actual value of each of
the tracts without the proposed improvement, and what part or amount of the
total estimated cost should be assessed and charged against it if the
improvement is made. If by the report of the assessors it shall appear that
the amount to be charged against any tract of land for benefit shall not
exceed 10%, upon its actual value as fixed by the report of the assessors,
the directors shall publish a notice in the official county newspaper. In
the case of an improvement district located in Wabaunsee county, such
notice shall be published in a newspaper of general circulation within the
district that such improvement is contemplated and will be constructed
unless protested by a majority of the resident owners of benefited
property. No notice of the making of any improvement shall be published and
no protest shall be accepted to the making of any improvement
in any district the petition for the incorporation of which was signed by
the owners of all of the property located within such district during the
time the title to such property remains in such petitioners. The notice
shall set out the estimated assessment against the separate tracts and also
describe the nature of the proposed improvement.
If at least a majority of the resident owners of properties to be
assessed do not file objection with the secretary within 30 days after the
date of publication of the notice, the board of directors shall proceed
forthwith to cause such work to be done and levy special taxes or
assessments upon each piece, lot, parcel or tract of land benefited in an
amount necessary to pay the cost of such work and the expense incidental
thereto. In no event shall such assessments exceed the amount shown to be
assessed against such piece, lot, parcel or tract of land by the assessor's
report as amended by the directors at the special meeting called to hear
any person aggrieved by such report. The directors also shall cause to be
inserted in the notice as hereinbefore provided, a statement that such
report is on file in the office of the board of directors, open to
inspection by all taxpayers in the district and shall fix a time not less
than five days from the date of the publication when all persons aggrieved
by such report may be heard to contest the justness of the same. All
taxpayers must take notice of the contents of the notice. At the time fixed
in the notice, the board of directors shall convene and hear the complaints
of all persons interested and shall have power to review, revise, alter,
correct and amend the report of the
assessor to any extent necessary to equalize and make such assessments
just, equitable and impartial and to correct all errors, wrong and
injustice that may have been done to any person complaining of the report.
After hearing all persons complaining, the board of directors shall
confirm the report of the assessors as returned by them, or amend the same
as it may deem just and equitable, and confirm the same as so amended, and
thereupon the amounts charged against each tract of land shall become a
special assessment and constitute a lien thereon, subject, however, to a
majority of the resident owners then filing objections as hereinbefore
provided. The decisions of the board of directors correcting, altering or
amending and confirming the report of the assessors shall be entered of
record and shall be final and conclusive. As soon as it shall have been
properly determined that any work to be paid for by special assessments is
to be done, such special assessments shall by the secretary of the board be
certified to the county clerk and entered upon the tax rolls, and collected
as other taxes under existing laws. No suit nor action of any kind
shall be maintained in any court to set aside or in any way contest or
enjoin the levy of any special assessment so charged or levied to pay the
cost of any improvement by any improvement district after the expiration
of 30 days from the time the board of directors shall make its
decision 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.