42-717. Delivery of assessment roll; equalization of assessments. - Kansas Statutes

42-717

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

      42-717.   Delivery of assessment roll; equalization of assessments.(a) On or before the fifteenth day of May, each year, the assessor mustcomplete his assessment roll and deliver it to the secretary of the boardof directors. The board shall thereupon fix a time and place when the boardwill meet to equalize assessments. The secretary shall give notice of suchmeeting in same manner as providing for posting and publishing notice ofelection for approval of resolution directing issuance of bonds. (b) Uponthe day specified in the notice the board of directors shall meet as aboard of equalization for the purposes of equalizing such assessments andshall continue in session from day to day, so long as may be necessary, butnot to exceed ten days, exclusive of Sundays. The board shall hear anddetermine such objections to the apportionment of benefits and assessmentsas may come before it; and the board shall make such changes in theapportionment of benefits and assessments as shall appear to be just andequitable.

      The secretary shall be present during the session of the equalizationboard, and he shall note the changes made in the apportionment of benefitsand assessments returned by the assessor and, in the names of personsassessed; and within ten days after the close of the session he shall havethe assessments and benefits as finally equalized by the board, extendedinto columns and added.

      History:   L. 1941, ch. 262, § 17; June 30.