24-618.Tax levies; installments; correction ofassessments; certification of levies.As soon as the said board of supervisors have adjudicated, fixed andestablished the classification and benefits as provided by K.S.A.24-615, they may at once levy a tax on the lands and otherproperty in said district to which benefits have been assessed, equal inamount to the cost of said drainage works and improvements as estimatedby the said engineer and modified and confirmed by said board plus theactual expenses of organizing said district, the probable working andadministrative expenses and damage (as estimated by the said board ofsupervisors) in the completion of said works and improvements, and thecarrying out the objects of said district, and in case bonds are issuedas provided in this act, then the amount of interest (as estimated bythe board of supervisors) which will accrue on such bonds shall beincluded, and added to the said tax. The said tax shall be apportionedto and levied on each tract of land or property in said district inproportion to the benefits assessed and not in excess thereof. The boardshall determine whether the said tax shall be collected and paid in asingle assessment, or be divided into not exceeding twenty annualinstallments. The said levy of the tax, when so fixed and determined,shall be evidenced and certified by the said board of supervisors, tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, __________ County, ss.
To ________ county clerk of said county: This is to certify thatby virtue of the provisions and terms of section ________ of article________ of chapter ________ of the Laws of Kansas for 1911, the boardof supervisors of (here insert the name of drainage district in thestate of Kansas), have and do hereby levy the special tax provided forin said section on the lands and property situated in your county,described in the following table: In which table are first, the names ofthe owners of said lands and property as they appeared in the decree ofthe district court organizing said district, or as then shown by thedeed records of said county; second, the description of the said landsand property opposite the names of the owners; third, the amount of thesaid tax levied on each tract of land or piece of property; (here insertsuch table). The said tax shall be collected and payable in ____________annual installments, the amount of each annual installment, will becertified to you not later than the first day of September in each year.Witness the signature of the chairman of the said board of supervisors,attested by the seal of said districts and the signature of thesecretary of said board this _______ day of __________ A.D. 19__.
____________, Secretary. ____________,President.
The said county clerk shall file said certificate in his office andrecord the same: Provided further, That if for any reason the costof the drainage works and improvements exceeds the amount of tax leviedagainst the lands and property in said district as above set out, theboard of supervisors may levy such other and further installments as maybe necessary to complete the said works and improvements, but the totalamount of all such levies and installments shall in no event exceed thetotal amount of benefits assessed to the lands and property in saiddistrict, such additional cost shall be apportioned to the lots, tracts,land and property in the same proportion as in the first apportionment.The said board of supervisors shall file notice thereof by causing apublication to be made once a week for two consecutive weeks in somenewspaper published in each county in the district, the last publicationto be at least ten days before the day set for the hearing: Providedfurther, That the board of supervisors may correct erroneousassessments and grant relief therefrom, and may correct clerical orother manifest errors in the schedules of the apportionment of the cost,discovered after being certified to the county clerk. The said board ofsupervisors shall annually thereafter determine, order and levy theamount of the installment of the tax thereinbefore named which shallbecome due and be collected during said year at the same time that stateand county taxes are due and collected, and in the case bonds are issuedas provided by K.S.A. 24-620 then the amount of theinterest which will accrue on said bonds shall be included and added tosaid tax, which said annual installment and levy shall be evidenced andcertified by the said board not later than September 1 of each year tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, County of __________, ss.
To __________ county clerk of said county: This is to certifythat by virtue of the provisions of section ____ of article ____ ofchapter ____, Session Laws of Kansas, 1911, the board of supervisors of__________ district including lands and property in the counties of_________, in state of Kansas, have and do hereby levy the annualinstallment of the total tax heretofore certified to you under thedirection of said section 18 of this act on the lands and propertysituated in your county described in the following table in which are:First, the names of the owners of said lands and properties as theyappear in the decree of the district court organizing said district, oras shown by the certificate heretofore filed showing the totalassessment against said property; second, the description of said landsand property opposite the names of the owners; and third, the amount ofsaid annual installment and interest levied on each tract of land orpiece of property (here insert table). The said installment of tax shallbe collectible and payable the present year at the same time that stateand county taxes are due and collected. Witness the signature of thechairman of the said board of supervisors, attested by the seal of thesaid district and the signature of the secretary of the board this__________ day of ________ A.D. 19__.
__________, Secretary. __________, President.
Which said certificate shall be filed in the office of said clerk andthe said annual installment of said total tax so certified shall beextended by said county clerk on the tax books of the county against thereal estate, right of way, road or property to be benefited, situated insuch drainage district in the same manner that other taxes are nowextended on the tax books of the county in column under the head of"Drainage Tax" and shall be collected by the treasurer of the county inwhich the real estate is situated on which the tax is levied at the sametime, and in the same manner, that the state and county taxes on saidproperty are collected. Said county clerk shall be allowed the same feesas he receives for like service in other cases.
History: L. 1911, ch. 168, § 18; L. 1911, H.J.R. No. 15, p. 277; May 22; R.S.1923, 24-618.
24-618.Tax levies; installments; correction ofassessments; certification of levies.As soon as the said board of supervisors have adjudicated, fixed andestablished the classification and benefits as provided by K.S.A.24-615, they may at once levy a tax on the lands and otherproperty in said district to which benefits have been assessed, equal inamount to the cost of said drainage works and improvements as estimatedby the said engineer and modified and confirmed by said board plus theactual expenses of organizing said district, the probable working andadministrative expenses and damage (as estimated by the said board ofsupervisors) in the completion of said works and improvements, and thecarrying out the objects of said district, and in case bonds are issuedas provided in this act, then the amount of interest (as estimated bythe board of supervisors) which will accrue on such bonds shall beincluded, and added to the said tax. The said tax shall be apportionedto and levied on each tract of land or property in said district inproportion to the benefits assessed and not in excess thereof. The boardshall determine whether the said tax shall be collected and paid in asingle assessment, or be divided into not exceeding twenty annualinstallments. The said levy of the tax, when so fixed and determined,shall be evidenced and certified by the said board of supervisors, tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, __________ County, ss.
To ________ county clerk of said county: This is to certify thatby virtue of the provisions and terms of section ________ of article________ of chapter ________ of the Laws of Kansas for 1911, the boardof supervisors of (here insert the name of drainage district in thestate of Kansas), have and do hereby levy the special tax provided forin said section on the lands and property situated in your county,described in the following table: In which table are first, the names ofthe owners of said lands and property as they appeared in the decree ofthe district court organizing said district, or as then shown by thedeed records of said county; second, the description of the said landsand property opposite the names of the owners; third, the amount of thesaid tax levied on each tract of land or piece of property; (here insertsuch table). The said tax shall be collected and payable in ____________annual installments, the amount of each annual installment, will becertified to you not later than the first day of September in each year.Witness the signature of the chairman of the said board of supervisors,attested by the seal of said districts and the signature of thesecretary of said board this _______ day of __________ A.D. 19__.
____________, Secretary. ____________,President.
The said county clerk shall file said certificate in his office andrecord the same: Provided further, That if for any reason the costof the drainage works and improvements exceeds the amount of tax leviedagainst the lands and property in said district as above set out, theboard of supervisors may levy such other and further installments as maybe necessary to complete the said works and improvements, but the totalamount of all such levies and installments shall in no event exceed thetotal amount of benefits assessed to the lands and property in saiddistrict, such additional cost shall be apportioned to the lots, tracts,land and property in the same proportion as in the first apportionment.The said board of supervisors shall file notice thereof by causing apublication to be made once a week for two consecutive weeks in somenewspaper published in each county in the district, the last publicationto be at least ten days before the day set for the hearing: Providedfurther, That the board of supervisors may correct erroneousassessments and grant relief therefrom, and may correct clerical orother manifest errors in the schedules of the apportionment of the cost,discovered after being certified to the county clerk. The said board ofsupervisors shall annually thereafter determine, order and levy theamount of the installment of the tax thereinbefore named which shallbecome due and be collected during said year at the same time that stateand county taxes are due and collected, and in the case bonds are issuedas provided by K.S.A. 24-620 then the amount of theinterest which will accrue on said bonds shall be included and added tosaid tax, which said annual installment and levy shall be evidenced andcertified by the said board not later than September 1 of each year tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, County of __________, ss.
To __________ county clerk of said county: This is to certifythat by virtue of the provisions of section ____ of article ____ ofchapter ____, Session Laws of Kansas, 1911, the board of supervisors of__________ district including lands and property in the counties of_________, in state of Kansas, have and do hereby levy the annualinstallment of the total tax heretofore certified to you under thedirection of said section 18 of this act on the lands and propertysituated in your county described in the following table in which are:First, the names of the owners of said lands and properties as theyappear in the decree of the district court organizing said district, oras shown by the certificate heretofore filed showing the totalassessment against said property; second, the description of said landsand property opposite the names of the owners; and third, the amount ofsaid annual installment and interest levied on each tract of land orpiece of property (here insert table). The said installment of tax shallbe collectible and payable the present year at the same time that stateand county taxes are due and collected. Witness the signature of thechairman of the said board of supervisors, attested by the seal of thesaid district and the signature of the secretary of the board this__________ day of ________ A.D. 19__.
__________, Secretary. __________, President.
Which said certificate shall be filed in the office of said clerk andthe said annual installment of said total tax so certified shall beextended by said county clerk on the tax books of the county against thereal estate, right of way, road or property to be benefited, situated insuch drainage district in the same manner that other taxes are nowextended on the tax books of the county in column under the head of"Drainage Tax" and shall be collected by the treasurer of the county inwhich the real estate is situated on which the tax is levied at the sametime, and in the same manner, that the state and county taxes on saidproperty are collected. Said county clerk shall be allowed the same feesas he receives for like service in other cases.
History: L. 1911, ch. 168, § 18; L. 1911, H.J.R. No. 15, p. 277; May 22; R.S.1923, 24-618.
24-618.Tax levies; installments; correction ofassessments; certification of levies.As soon as the said board of supervisors have adjudicated, fixed andestablished the classification and benefits as provided by K.S.A.24-615, they may at once levy a tax on the lands and otherproperty in said district to which benefits have been assessed, equal inamount to the cost of said drainage works and improvements as estimatedby the said engineer and modified and confirmed by said board plus theactual expenses of organizing said district, the probable working andadministrative expenses and damage (as estimated by the said board ofsupervisors) in the completion of said works and improvements, and thecarrying out the objects of said district, and in case bonds are issuedas provided in this act, then the amount of interest (as estimated bythe board of supervisors) which will accrue on such bonds shall beincluded, and added to the said tax. The said tax shall be apportionedto and levied on each tract of land or property in said district inproportion to the benefits assessed and not in excess thereof. The boardshall determine whether the said tax shall be collected and paid in asingle assessment, or be divided into not exceeding twenty annualinstallments. The said levy of the tax, when so fixed and determined,shall be evidenced and certified by the said board of supervisors, tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, __________ County, ss.
To ________ county clerk of said county: This is to certify thatby virtue of the provisions and terms of section ________ of article________ of chapter ________ of the Laws of Kansas for 1911, the boardof supervisors of (here insert the name of drainage district in thestate of Kansas), have and do hereby levy the special tax provided forin said section on the lands and property situated in your county,described in the following table: In which table are first, the names ofthe owners of said lands and property as they appeared in the decree ofthe district court organizing said district, or as then shown by thedeed records of said county; second, the description of the said landsand property opposite the names of the owners; third, the amount of thesaid tax levied on each tract of land or piece of property; (here insertsuch table). The said tax shall be collected and payable in ____________annual installments, the amount of each annual installment, will becertified to you not later than the first day of September in each year.Witness the signature of the chairman of the said board of supervisors,attested by the seal of said districts and the signature of thesecretary of said board this _______ day of __________ A.D. 19__.
____________, Secretary. ____________,President.
The said county clerk shall file said certificate in his office andrecord the same: Provided further, That if for any reason the costof the drainage works and improvements exceeds the amount of tax leviedagainst the lands and property in said district as above set out, theboard of supervisors may levy such other and further installments as maybe necessary to complete the said works and improvements, but the totalamount of all such levies and installments shall in no event exceed thetotal amount of benefits assessed to the lands and property in saiddistrict, such additional cost shall be apportioned to the lots, tracts,land and property in the same proportion as in the first apportionment.The said board of supervisors shall file notice thereof by causing apublication to be made once a week for two consecutive weeks in somenewspaper published in each county in the district, the last publicationto be at least ten days before the day set for the hearing: Providedfurther, That the board of supervisors may correct erroneousassessments and grant relief therefrom, and may correct clerical orother manifest errors in the schedules of the apportionment of the cost,discovered after being certified to the county clerk. The said board ofsupervisors shall annually thereafter determine, order and levy theamount of the installment of the tax thereinbefore named which shallbecome due and be collected during said year at the same time that stateand county taxes are due and collected, and in the case bonds are issuedas provided by K.S.A. 24-620 then the amount of theinterest which will accrue on said bonds shall be included and added tosaid tax, which said annual installment and levy shall be evidenced andcertified by the said board not later than September 1 of each year tothe county clerk of each county in which lands of the said district aresituated which certificate shall be substantially in the following form:
State of Kansas, County of __________, ss.
To __________ county clerk of said county: This is to certifythat by virtue of the provisions of section ____ of article ____ ofchapter ____, Session Laws of Kansas, 1911, the board of supervisors of__________ district including lands and property in the counties of_________, in state of Kansas, have and do hereby levy the annualinstallment of the total tax heretofore certified to you under thedirection of said section 18 of this act on the lands and propertysituated in your county described in the following table in which are:First, the names of the owners of said lands and properties as theyappear in the decree of the district court organizing said district, oras shown by the certificate heretofore filed showing the totalassessment against said property; second, the description of said landsand property opposite the names of the owners; and third, the amount ofsaid annual installment and interest levied on each tract of land orpiece of property (here insert table). The said installment of tax shallbe collectible and payable the present year at the same time that stateand county taxes are due and collected. Witness the signature of thechairman of the said board of supervisors, attested by the seal of thesaid district and the signature of the secretary of the board this__________ day of ________ A.D. 19__.
__________, Secretary. __________, President.
Which said certificate shall be filed in the office of said clerk andthe said annual installment of said total tax so certified shall beextended by said county clerk on the tax books of the county against thereal estate, right of way, road or property to be benefited, situated insuch drainage district in the same manner that other taxes are nowextended on the tax books of the county in column under the head of"Drainage Tax" and shall be collected by the treasurer of the county inwhich the real estate is situated on which the tax is levied at the sametime, and in the same manner, that the state and county taxes on saidproperty are collected. Said county clerk shall be allowed the same feesas he receives for like service in other cases.
History: L. 1911, ch. 168, § 18; L. 1911, H.J.R. No. 15, p. 277; May 22; R.S.1923, 24-618.
