§ 42-3714 — ASSESSMENTS ENTERED AS TAX LIENS IN INSTALMENTS

Upon the entering of the resolution and no appeal therefrom being filed within the time allowed for such appeal the directors shall transmit to the county auditor a list of all tracts of land so benefited, together with the amount of the assessment upon each tract, and the name of the owner or owners of each said tract. The county auditor shall immediately enter the same upon the tax rolls of the county against the designated lands, together with the amounts of said assessments. Said assessments shall be subject to the same interest and penalties in case of delinquency as in the case of general taxes, and shall be collected in the same manner as in the case of general taxes, and the lands sold for the collection of said assessment shall be subject to the same right of redemption as lands sold for the collection of general taxes; provided, that the said assessments shall not become due and payable except at such time or times and in such amounts as may be designated by the directors, which designation shall be made to the county auditor by the directors by serving written notice upon the county auditor designating the time and the amount of the assessment, and the amount so designated shall be added by the auditor to the general taxes of the owner or owners of said lands and collected therewith, and providing further, that no one yearly call for assessment by said directors shall be in an amount to exceed ten per cent (10%) of the actual amount necessary to defray the costs of the construction of the said improvement or project. The assessments so levied shall constitute liens against the designated tracts of land.

Legislative History

[42-3714, added 1957, ch. 226, sec. 14, p. 508.]