§ 41-9-243 — Assessment roll generally

It shall be the duty of the commissioners of each drainage
district, on or before the first Monday of August of each year
to prepare an assessment roll of said district, which shall
contain the name of the owner, if known, together with a
description of each lot, tract and easement of land within said
district, and the aggregate assessments of benefits confirmed by
the court against the same; and the name of all corporations
assessed, together with the aggregate assessment levied against
such corporations respectively. The assessment roll shall also
show the amount assessed against each lot, tract and easement of
land, and against each corporation in the district, for current
expense and to meet the principal and interest on the
indebtedness of the district for the current year. All such
assessments shall be apportioned on the aggregate assessment of
benefits last confirmed by the court. When such assessment roll
is completed it shall be signed by the commissioners of said
district and verified by any one of them. On or before the first
Monday in August, of each year the commissioners of the drainage
district shall deliver to the county commissioners of the county
having jurisdiction of such drainage district the assessment
roll of such district. The county commissioners of said county
immediately upon the receipt of the assessment roll of such
district and at the time of making the requisite tax levy for
county purposes, shall levy and assess against each lot, tract
and easement of land and against each corporation, the
respective amounts levied and assessed against the same on said
assessment roll. Thereupon the county commissioners shall
certify to and deliver said assessment roll to the county
assessor of such county, and in case the territory embraced in
such district is located in two (2) or more counties a copy of
the assessment roll as certified to by the county commissioners
of the county having jurisdiction of such district shall be
delivered to the assessor of each county in which any of the
land of the district is located. Upon receipt of such assessment
roll the assessors of the counties embracing any of the lands of
such district shall extend upon the tax roll of such county the
respective amounts levied and assessed against each lot, tract
and easement of land, and against each corporation as shown by
said assessment roll of said district.