42-715. Annual assessments; duties of assessor; map. - Kansas Statutes

42-715

Chapter 42.--IRRIGATION Article 7.--DISTRICTS

      42-715.   Annual assessments; duties of assessor; map.The assessor for the district shall as soon as practicable after thefirst Tuesday of March each year, examine each tract or subdivision of landin said irrigation district and determine the benefits which will accrue toeach of such tracts or subdivisions by reason of the construction oracquisition of such works; and the amount so apportioned or distributed toeach of said tracts or subdivisions as finally equalized or confirmed bythe district court, as the case may be, shall be and remain the basis forfixing the annual assessments levied against such tracts or subdivisions incarrying out the purpose of this act.

      Such assessor shall make or cause to be made, a list of suchapportionment or distribution, which shall contain a complete descriptionof each tract or subdivision of lands in said district with the amount andrate per acre for such apportionment or distribution of cost, and the nameof the owner or owners thereof; or he may prepare a map of convenient scaleshowing each of said tracts or subdivisions of land with the rate ofapportionment or distribution of costs fixed thereon: Provided, Thatwhere all lands on any map or section of map are assessed at the same rate,a general statement to that effect shall be sufficient with acreage in eachtract shown. Said list or map shall be made in duplicate and one copy shallbe filed in the office of the chief engineer and one copy shall be filed inthe office of the board of directors of said district, and shall be madeavailable for public inspection. Any assessment of any property in the nameof the wrong person shall in no way invalidate the assessment thereof.

      History:   L. 1941, ch. 262, § 15; June 30.