§ 61-12-45 — Assessment of omitted property - Additional assessments

If an improvement has been or hereafter shall be established, constructed, or maintained
pursuant to the provisions of this chapter, the board of flood irrigation, even after the benefits
therefor have been assessed, shall have the power, either upon its own motion or upon the
request of any interested property owner within said improvement district, and after said
improvement has been established and constructed, to examine into and determine whether
any property located within said improvement district has not been assessed for benefits. If such
board shall find and determine that such property has not been assessed for benefits and in fact
has benefited by the establishment, construction, and maintenance of such improvement, it
shall proceed to assess such property for such benefits. After the improvement has been
established and constructed, the board likewise, upon petition of an owner, may re-examine the
benefits thereof. If it appears from such re-examination that more property of such owner has
been assessed than actually has been benefited, the board may reassess such benefits so as
to conform to the proven facts. All assessments made under this section otherwise shall be

made and reviewed in the manner provided in sections 61-12-22 through 61-12-24. If additional
assessments are made pursuant to this section, the amount thereof shall be used, first to pay
deficiencies in the cost of said project, if any, and the balance thereof, if any, shall be credited
equitably and ratably upon the last payment of the assessments made upon the property
originally assessed.