State Codes and Statutes

State Codes and Statutes

Statutes > Kansas > Chapter24 > Article4 > Statutes_13023



      24-422.   Assessment of cost against landowners; appointment ofassessors, qualifications.(a) After examination of the report of the engineer,if the board ofdirectors shall determine that any levee ought to be constructed or otherwork done, including construction of detention dams and reservoirs, toprotect land in any part of the drainage district from overflow and thatthe cost thereof ought to be paid by levying special taxes or assessmentsupon all of the real estate situated in the district that will be benefitedby the improvement to the extent of such benefit, it shall so declare,by resolution, to be entered upon its journal. Except asprovided by subsection (b), the board of directors shall appointthree freeholders, who shall be residents of the district, as assessors, who shallqualify by taking and subscribing an oath to faithfully, honestly andimpartially discharge their duties as such assessors. It shall be the dutyof the assessors,upon actual view and inspection, to assess allof the lands within the district which, in their opinion toany extent, willbe protected from overflow or be benefited by the proposed work, havingreference to the value of such lands without such work and the valuethereof as benefited by such work. The assessors shalldetermine the proportion of theestimated cost of such work with which each lot, piece or parcel of land sobenefited ought justly to be charged, and make a report to theboard of directors containing an accurate description of each tract of landdeemed to be benefited and the name of the owner, if known, the actualvalue of each of the tracts without the proposed improvement and whatpart or amount of the total estimated cost should be assessed and chargedagainst it on account of benefits if such improvement is made.

      If by the report of such assessors it shall appear that the amount to becharged against any tract of land for benefits will not exceed 10% of itsactual value as fixed by the report of theassessors,the directors may proceed to cause such work to be done and levyspecial taxes or assessments upon each tract of land benefited, as shown bysuch assessor's report to pay the cost thereof. In the levying of specialtaxes or assessments and in all proceedings concerning the same under thisact, the right of way and station grounds of any railroad company, withinsuch drainage district, including all the permanent improvements thereon,shall be deemed, treated and considered, for all purposes, as real estateand such railroad company shall be required to pay special taxes orassessments levied thereon the same in all respects as other owners of realestate in the drainage district, except only that such special tax orassessment, if not paid when due, may be collected in a suit brought forthat purpose by such drainage district against such railroad company in anycourt of competent jurisdiction, which court shall render judgment for theamount of such past due assessment or special tax, with interest thereonfrom the date when due and for costs of such suit, upon which judgmentexecution shall issue and collection made as in ordinary cases.

      (b)   Assessors appointed by the board of directors of Fairfax drainagedistrict shall not be required to be residents of the drainage district,but shall be residents of the state of Kansas.

      History:   L. 1905, ch. 215, § 21; L. 1917, ch. 174, § 1; R.S. 1923, 24-422; L.1951, ch. 262, § 4;L. 1989, ch. 104, § 1; April 20.