§ 37-23-110 — Owner may except - hearing

(1) Any owner of land in said
drainage district may file exceptions to said report or to any assessment for
benefits within ten days after the last day of publication of the notice provided for
in this article. All exceptions shall be heard by the board of directors and
determined in a summary manner so as to carry out liberally the purposes of
articles 20 to 30 of this title and the needs of the district; and if it appears to the
satisfaction of the board, after hearing and determining all exceptions which may in
writing be filed, that the estimated cost of constructing the improvement
contemplated in the plans for the drainage system is less than the benefits
assessed against the land in the district, then the board of directors shall approve
and confirm the report as originally filed or as modified and amended after such
hearing.

(2) The secretary of the district shall transmit the directors' report as finally
confirmed to the county clerk and recorder of each county in which lands in the
district may be located or affected by said report, where the same shall become a
permanent record. Appeals may be taken from the decision of the board of
directors in the same manner and with the same effect as provided in sections 37-23-103 to 37-23-105, and the board of directors shall modify said assessment of
benefits so that the same shall conform to the changes made therein by reason of
such appeal and shall certify and file the same with the county clerk and recorder
of each county in which the district is located.

(3) Where the works set out in the plan for a drainage system of any
drainage district are found insufficient to reclaim in whole or in part any or all of the
land within the district, the board of directors may formulate new or amended
plans, containing new ditches or other works or providing for the enlargement of
existing ditches or other works, and additional assessments may be made in
conformity with the provisions of this section, the same to be made in proportion to
the increased benefits accruing to the lands within the district because of such
additional works.

(4) After the list of lands with the assessed benefits has been filed in the
office of the county clerk and recorder, the board of directors, without any
unnecessary delay, shall levy a tax on such portion of said benefits on all lands in
the district to which benefits have been assessed, as may be found necessary by
the board of directors to pay the costs of the completion of the proposed plan for
the drainage system and in carrying out the objects of the district, plus ten percent
for emergencies.

Legislative History

Source: L. 19: p. 394, � 1. C.L. � 2169. CSA: C. 57, � 63. CRS 53: � 47-4-10. C.R.S. 1963: � 47-4-10.