§ 41-9-244 — Certification procedure

When the commissioners shall fail to certify to the county
commissioners of the proper county, any one (1) or more drainage
assessments for construction, reconstruction, enlargement,
extension, improvement, or repair, against any lands in said
district, at the proper time, they may certify the same to the
county commissioners of the proper county at any time
thereafter, whether in the same or any subsequent year, as an
additional assessment roll of said district for the then current
year, and upon receipt of such additional assessment roll by
such county commissioners it shall be the duty of such
commissioners to make a levy therefor and to certify the same to
the county assessor in the manner hereinbefore provided, and it
shall then be the duty of the county assessor to add the said
levy to the tax roll for the then current calendar year.