(1)Prior to October 1 of
each year in which assessments are made, the board shall appoint a time and place
where it will meet within the district for the purpose of hearing objections to
assessments, and prior notice of such hearing shall be given by publication in two
issues, a week apart, in some newspaper of general circulation published in each
county; except that, if there is any county in the district in which there is no
newspaper published, such notice shall be published in an adjoining county. Said
notice shall notify the owners of property in the district that in the secretary's
office may be found and examined a description of the property so assessed, the
amount of the assessment thereon fixed by the board, and the time and place fixed
by the board for the hearing of
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(1) Prior to October 1 of
each year in which assessments are made, the board shall appoint a time and place
where it will meet within the district for the purpose of hearing objections to
assessments, and prior notice of such hearing shall be given by publication in two
issues, a week apart, in some newspaper of general circulation published in each
county; except that, if there is any county in the district in which there is no
newspaper published, such notice shall be published in an adjoining county. Said
notice shall notify the owners of property in the district that in the secretary's
office may be found and examined a description of the property so assessed, the
amount of the assessment thereon fixed by the board, and the time and place fixed
by the board for the hearing of objections to such assessments. It shall not be
necessary for said notice to contain separate descriptions of the lots or tracts of
real estate, but it is sufficient if the notice contains such descriptions as will inform
the owner whether or not his real estate is covered by such descriptions, and to
inform the owner where can be found of record the amount of assessments.
(2) If, in the opinion of any person whose property is assessed, his property
has been assessed too high, or has been erroneously or illegally assessed, at any
time before the date of such hearing, he may file written objections to such
assessments, stating the grounds of such objections, which statement shall be
verified by the affidavit of said person or his agent. In such hearing the board shall
hear such evidence and arguments as may be offered concerning the correctness
or legality of such assessment and may modify or amend the same.
(3) Any owner of property desiring to appeal from the findings of the board
as to assessment, within thirty days from the finding of the board, shall file with the
clerk of the court a written notice making demand for trial by the court. The
appellant at the same time shall file a bond with good and sufficient security to be
approved by the clerk of said court in a sum not exceeding two hundred dollars to
the effect that, if the finding of the court is not more favorable to the appellant than
the finding of the board, the appellant shall pay the cost of the appeal. The
appellant shall state definitely from what part of the order the appeal is taken. In
case more than one appeal is taken, upon its showing that the same may be
consolidated without injury to the interests of anyone, the court may consolidate
and try the same together.
(4) The court shall not disturb the findings of the board unless the findings of
the board in any case are manifestly disproportionate to the assessments imposed
upon other property in the district created under this article. The trial shall be to the
court, and the matter shall take precedence before the court and shall be taken up
as promptly as may be after the appeal is filed. If no appeal is taken from the
findings of the board within the time prescribed in this section, or after the findings
of the court in case an appeal is taken from the findings of the board, then the
assessment shall be final and conclusive evidence that said assessments have been
made in proportion to the benefits conferred upon the property in said district by
reason of the improvements to be constructed under the provisions of this article,
and such assessments shall constitute a perpetual lien upon such property so
assessed until paid.