24-707.Lien and payment of assessments.Assessments for benefits shall be liens upon the lands against whichthey are assessed from and after the date of the final approval of theassessment, except where lands are not described in the petition but areafterwards described in the report of the drainage commissioners, and as tosuch lands the assessments shall be liens from the date of the approval ofthe report of the commissioners describing such lands. Such assessments, asapproved and confirmed by the court, shall be first and paramount liens onthe lands against which they are assessed, as taxes are liens.
The clerk of the court shall spread upon the journal of the court theorder of the court confirming the report of the drainage commissioners asmodified by the court, and set out the several assessments to the severaltracts of land, persons or corporations as confirmed by the court, whetherof benefits or damages, and correctly describe such tract of land, and setopposite the same its appropriate assessment, whether of benefits ordamages, leaving marginal space in which to enter a satisfaction of allassessments, and shall give notice by mail to all persons whose address maybe known to him of the fact of such assessment. Any person or corporationagainst whose lands benefits may be assessed may pay the amount thereof tothe clerk of the court, for which the clerk shall deliver to him hisreceipt, and shall enter the fact of such payment on the margin of thejournal opposite where the same is recorded; and by such payment the lienof such assessment shall be discharged. If any assessment of benefits shallremain unpaid for a period of sixty days from the date of the recording ofthe journal entry of the judgment of the court confirming the final reportof the commissioners of drainage, it shall be the duty of the clerk of thecourt to make out a certificate, under his hand and the seal of the court,correctly describing the lands against which such benefits are assessed,and correctly stating the amount of such assessment, and transmit the sameto the county clerk of the county, who shall enter the same on the tax rollfor the ensuing year, and such assessment shall be entered against suchland on the tax roll as taxes and collected in the same manner as taxes arecollected, and shall be subject to the same charges for penalties andinterest as are provided in the statutes relating to taxation.
It shall be the duty of the clerk to give notice by mail to the directorof any school district and to the mayor of any city against which anyassessment for benefits shall have been made, of the fact of suchassessment; and it shall be the duty of such school-district board and ofthe mayor and council of such city to make a levy, at the time and in themanner levies are made for taxes, of a sufficient amount upon all thetaxable property in such school district or such city to raise a sufficientsum to pay such assessment, which when so levied shall be certified to thecounty clerk as other levies are certified by school-district boards andthe mayor and council of cities, and entered on the tax roll by the countyclerk and collected by the county treasurer as taxes are collected, andwhen so collected shall be paid over by the county treasurer to the clerkof the district court as other assessments of benefits are paid to suchclerk.
History: L. 1907, ch. 197, § 5; L. 1909, ch. 128, § 2; March 25; R.S. 1923,24-707.
24-707.Lien and payment of assessments.Assessments for benefits shall be liens upon the lands against whichthey are assessed from and after the date of the final approval of theassessment, except where lands are not described in the petition but areafterwards described in the report of the drainage commissioners, and as tosuch lands the assessments shall be liens from the date of the approval ofthe report of the commissioners describing such lands. Such assessments, asapproved and confirmed by the court, shall be first and paramount liens onthe lands against which they are assessed, as taxes are liens.
The clerk of the court shall spread upon the journal of the court theorder of the court confirming the report of the drainage commissioners asmodified by the court, and set out the several assessments to the severaltracts of land, persons or corporations as confirmed by the court, whetherof benefits or damages, and correctly describe such tract of land, and setopposite the same its appropriate assessment, whether of benefits ordamages, leaving marginal space in which to enter a satisfaction of allassessments, and shall give notice by mail to all persons whose address maybe known to him of the fact of such assessment. Any person or corporationagainst whose lands benefits may be assessed may pay the amount thereof tothe clerk of the court, for which the clerk shall deliver to him hisreceipt, and shall enter the fact of such payment on the margin of thejournal opposite where the same is recorded; and by such payment the lienof such assessment shall be discharged. If any assessment of benefits shallremain unpaid for a period of sixty days from the date of the recording ofthe journal entry of the judgment of the court confirming the final reportof the commissioners of drainage, it shall be the duty of the clerk of thecourt to make out a certificate, under his hand and the seal of the court,correctly describing the lands against which such benefits are assessed,and correctly stating the amount of such assessment, and transmit the sameto the county clerk of the county, who shall enter the same on the tax rollfor the ensuing year, and such assessment shall be entered against suchland on the tax roll as taxes and collected in the same manner as taxes arecollected, and shall be subject to the same charges for penalties andinterest as are provided in the statutes relating to taxation.
It shall be the duty of the clerk to give notice by mail to the directorof any school district and to the mayor of any city against which anyassessment for benefits shall have been made, of the fact of suchassessment; and it shall be the duty of such school-district board and ofthe mayor and council of such city to make a levy, at the time and in themanner levies are made for taxes, of a sufficient amount upon all thetaxable property in such school district or such city to raise a sufficientsum to pay such assessment, which when so levied shall be certified to thecounty clerk as other levies are certified by school-district boards andthe mayor and council of cities, and entered on the tax roll by the countyclerk and collected by the county treasurer as taxes are collected, andwhen so collected shall be paid over by the county treasurer to the clerkof the district court as other assessments of benefits are paid to suchclerk.
History: L. 1907, ch. 197, § 5; L. 1909, ch. 128, § 2; March 25; R.S. 1923,24-707.
24-707.Lien and payment of assessments.Assessments for benefits shall be liens upon the lands against whichthey are assessed from and after the date of the final approval of theassessment, except where lands are not described in the petition but areafterwards described in the report of the drainage commissioners, and as tosuch lands the assessments shall be liens from the date of the approval ofthe report of the commissioners describing such lands. Such assessments, asapproved and confirmed by the court, shall be first and paramount liens onthe lands against which they are assessed, as taxes are liens.
The clerk of the court shall spread upon the journal of the court theorder of the court confirming the report of the drainage commissioners asmodified by the court, and set out the several assessments to the severaltracts of land, persons or corporations as confirmed by the court, whetherof benefits or damages, and correctly describe such tract of land, and setopposite the same its appropriate assessment, whether of benefits ordamages, leaving marginal space in which to enter a satisfaction of allassessments, and shall give notice by mail to all persons whose address maybe known to him of the fact of such assessment. Any person or corporationagainst whose lands benefits may be assessed may pay the amount thereof tothe clerk of the court, for which the clerk shall deliver to him hisreceipt, and shall enter the fact of such payment on the margin of thejournal opposite where the same is recorded; and by such payment the lienof such assessment shall be discharged. If any assessment of benefits shallremain unpaid for a period of sixty days from the date of the recording ofthe journal entry of the judgment of the court confirming the final reportof the commissioners of drainage, it shall be the duty of the clerk of thecourt to make out a certificate, under his hand and the seal of the court,correctly describing the lands against which such benefits are assessed,and correctly stating the amount of such assessment, and transmit the sameto the county clerk of the county, who shall enter the same on the tax rollfor the ensuing year, and such assessment shall be entered against suchland on the tax roll as taxes and collected in the same manner as taxes arecollected, and shall be subject to the same charges for penalties andinterest as are provided in the statutes relating to taxation.
It shall be the duty of the clerk to give notice by mail to the directorof any school district and to the mayor of any city against which anyassessment for benefits shall have been made, of the fact of suchassessment; and it shall be the duty of such school-district board and ofthe mayor and council of such city to make a levy, at the time and in themanner levies are made for taxes, of a sufficient amount upon all thetaxable property in such school district or such city to raise a sufficientsum to pay such assessment, which when so levied shall be certified to thecounty clerk as other levies are certified by school-district boards andthe mayor and council of cities, and entered on the tax roll by the countyclerk and collected by the county treasurer as taxes are collected, andwhen so collected shall be paid over by the county treasurer to the clerkof the district court as other assessments of benefits are paid to suchclerk.
History: L. 1907, ch. 197, § 5; L. 1909, ch. 128, § 2; March 25; R.S. 1923,24-707.
