COMPILED CODE - Iowa Legislature - State of Iowa

330
§ 4851. LEVEES, DRAINS AND WATERCOURSES. Tit. XV, Ch. 2.
14 annually, from and after the date of presentation thereof to the county
15 treasurer.
[S., '13, § 1989-a9; 37 G. A., ch. 264, § 1; 39 G. A., ch. 116,
§1.]
SEC. 4851. Assessment of costs and damages—apportionment.
1 When the levee or drainage district or other improvement herein
2 provided for shall have been located and established as provided for
3 in this chapter, or when it shall be necessary to cause the same to be
4 repaired, enlarged, reopened or cleared from any obstruction therein,
5 unless such repairs, reopening or clearing of obstructions can be paid
6 for as hereinafter provided, the board shall appoint three commis-
7 sioners, one of whom shall be a competent civil engineer and two of
8 whom shall be resident freeholders of the state not living within the
9 levee or drainage district and not interested therein, nor related to
10 any party whose land is affected thereby ; and they shall within twenty
11 days after such appointment begin to personally inspect and classify
12 all the lands benefited by the location and construction of such levee
13 or drainage district, or the repairing or reopening of the same, in
14 tracts of forty acres or less according to the legal or recognized sub-
15 divisions in a graduated scale of benefits, to be numbered according to
16 the benefit to be received by the proposed improvement ; and they shall
17 make an equitable apportionment of the costs, expenses, costs of con-
18 struction, fees and damages assessed for the construction of any such
19 improvement, or the repairing or reopening of the same, and make
20 report thereof in writing to the board of supervisors. In making the
21 said estimate the lands receiving the greatest benefit shall be marked
22 on a scale of one hundred and those benefited in a less degree shall be
23 marked with such percentage of one hundred as the benefit received
24 bears in proportion thereto. This classification when finally estab-
25 lished shall remain as a basis for all future assessments connected
26 with the objects of said levee or drainage district, unless the board,
27 for good cause, shall authorize a revision thereof. In the report of
28 the appraisers so appointed, they shall specify each tract of land by
29 proper description and the ownership thereof as the same appears on
30 the transfer books in the auditor's office, and the auditor shall cause
31 notice to be served upon each person whose name appears as owner
32 and also upon the person or persons in actual occupancy of any such
33 land in the time and manner provided for the establishment of a
34 levee or drainage district, which notice shall state the amount of spe-
35 cial assessments apportioned to such owner, upon each tract or lot,
36 the day set for hearing the same before the board of supervisors and
37 that all objections thereto must be made in writing and filed with the
38 county auditor on or before noon of the day set for .such hearing.
39 When the day set for hearing shall have arrived, the board of super-
40 visors shall proceed to hear and determine all objections made and
41 filed to said report and may increase, diminish, annul or affirm the
42 apportionment made in said report or in any part thereof as may ap-
43 pear to the board to be just and equitable ; but in no case shall it be
44 competent to show that the lands assessed would not be benefited by
45 the improvement, and when such hearing shall have been had the
46 board shall levy such apportionment so fixed by it upon the lands
47 within such levee or drainage district ; and all installments of the tax
48 shall be levied at that time, and shall bear interest at six per cent per