245.198. 1. If the board of supervisors deem it necessary,the board shall without unnecessary delay, levy a tax of suchportion of said readjusted assessed benefits on all lands,railroad and other property in the district to which benefitshave been assessed, as may be found necessary by the board ofsupervisors to pay the costs of the completion of the proposedworks and improvements as shown in the supplemental plan forreclamation adopted by the board of supervisors pursuant tosection 245.105 and in carrying out the objects of said district,and plus ten percent of said total amount for emergencies. Thetax levied pursuant to this section shall be apportioned to andbe levied on each tract of land or property in said district inproportion to the readjusted assessed benefits, provided that theamount of such tax levied pursuant to this section, when added toany taxes previously levied and remaining unpaid at the time ofthe levy provided for in this section, shall not exceed the totalamount of the readjusted assessed benefits.
2. The tax shall be levied in the manner provided insections 245.180 and 245.185.
(L. 1977 S.B. 3)