(1)As soon as the plans for the
development of storage water and flood protection have been determined and
before the actual work thereon is begun or bonds voted, the board of directors shall
proceed to make special assessments for benefits by classifying the lands in the
district in tracts of forty acres, more or less, according to the legal or recognized
subdivisions, on a graduated scale to be numbered according to the benefits to be
received by the contemplated supply of storage water or flood protection. The
tracts of land which will receive more than about equal benefits shall be marked
one hundred, and such as are adjudged to receive less benefits shall be marked
with a lesser number denoting their percentage of benefit. This classification when
established shall remain a
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(1) As soon as the plans for the
development of storage water and flood protection have been determined and
before the actual work thereon is begun or bonds voted, the board of directors shall
proceed to make special assessments for benefits by classifying the lands in the
district in tracts of forty acres, more or less, according to the legal or recognized
subdivisions, on a graduated scale to be numbered according to the benefits to be
received by the contemplated supply of storage water or flood protection. The
tracts of land which will receive more than about equal benefits shall be marked
one hundred, and such as are adjudged to receive less benefits shall be marked
with a lesser number denoting their percentage of benefit. This classification when
established shall remain as a basis for the levy of such assessments as may be
needed for the lawful and proper purposes of the internal improvement district, but,
in any district where a classification has once been made and the board of directors
believes from experience and results that such former classification was or is not
fairly adjusted on the several tracts of land according to benefits, which
classification may be adjusted by new or additional assessments, the board of
directors shall disregard such former classification and make a new classification in
accordance with justice and right. When the classification is completed, it shall be
properly tabulated or shown by a map, or both, and filed in the office of the district
for inspection.
(2) The board of directors shall cause to be personally served upon all
parties owning land to be affected by the proposed supply of storage or reservoir
waters or flood protection or other property liable to be assessed under this article
and residing in the district a written or printed notice of the time and place where
they will meet to hear and consider any objections that may be made to the
classification of lands on the graduated scale, which notice shall be served in case
of residence in the district at least ten days before the time set for the hearing by
delivering a copy thereof to the party to be served. As to all persons not served
personally, they shall be given notice by publishing the same in one public
newspaper in each county into which such internal improvement district may
extend, which notice shall be published in such newspaper once in each week until
four successive weekly publications have been made, the last publication to be on a
day previous to the day appointed for said hearing, and proof of the proper
publication of said notice in the newspaper shall consist of the sworn certificate of
the publisher of such newspaper, showing the publication to have been made in
accordance with the provisions of this section.
(3) Such hearing may be adjourned from day to day by public announcement
of the board of directors made at the hearing until all objections are heard. All
persons duly notified of the first day of the meeting as provided in this section shall
take cognizance of all adjournments without further notice. The affidavit of any
creditable person that he has posted or served such notice as required by this
section and the affidavit of publication of the publisher of such newspapers as to
the publication of said notice shall be sufficient evidence of such facts.