§ 14-92-101 — Assessments delinquent for more than two years

(a) (1) When, in any improvement district composed of territory adjacent to a city created under any special or general act, for the purpose of grading, draining, paving, curbing, or guttering streets and highways; laying sidewalks; constructing waterworks systems or laying pipes connected with waterworks systems; laying gas pipelines connecting with gas systems; constructing electric lines for light and power connecting with the lines of electric light systems; and constructing independent sewer systems or systems of sewers connecting with the sewer systems of other districts or cities; or for more than one (1) of these purposes, any annual installments of assessments are delinquent for more than two (2) years, its board of improvement, in its discretion, may adopt a resolution finding the amount of the balance of unpaid assessment of benefits against each tract or parcel of land within the district and providing that the balance shall be the assessment of benefits against each respective tract or parcel of land. (2) No annual installment of assessment against any property which assessment is, on the date of any assessment made under this section, barred by any statute of limitation or on which suit for the collection thereof has not been brought within the time provided or limited by law, or which has been held void by a court of competent jurisdiction, shall be included in the new assessment or in the balance of unpaid assessment of benefits. (b) After the date of the resolution and the filing of the assessment of benefits, the annual levies on the assessment of benefit shall be collected on the respective assessment of benefits as thus fixed against each tract or parcel of land. (c) (1) (A) A copy of the resolution, certified by the secretary of the district, shall be incorporated in the assessment book, which shall be filed with the county clerk. (B) In the making of the assessment book, the assessors shall follow the provisions of the legislation under which the respective district was created. (2) (A) Upon the filing of the assessment book, the secretary of the board shall thereupon give notice of its filing in a publication of one (1) insertion in a newspaper published and having a bona fide circulation in the county. (B) This notice may be in substantially the following form: Click here to view form. (d) (1) On the day named in the notice, which shall not be less than ten (10) days from the date of the publication of the notice, it shall be the duty of the assessors and the board of improvement to meet at the place named to hear all complaints as to the correctness of the assessments of benefits. Their determination, evidenced by a resolution, shall be final unless suit is brought in chancery court within thirty (30) days to review it. (2) Any appeal to the Supreme Court from the chancery court shall be taken and perfected within thirty (30) days and shall be deemed a matter of public interest to be disposed of at the earliest possible moment. (e) (1) The assessments of benefits fixed by the board of improvement shall supplant all prior assessment or reassessments of benefits. (2) All annual installments of assessments which were delinquent at the date of any assessment made under this section shall be deemed cancelled on the completion of the new assessment. (f) The assessment of benefits shall continue to bear interest as provided in the legislation under which the district was organized.

Legislative History

Acts 1943, No. 198, § 1; A.S.A. 1947, § 20-728.