To maintain and preserve the ditches, drains, or other improvements made pursuant to this chapter and to repair and restore them when needed and for the purpose of defraying the current expenses of the district the board of supervisors may upon the completion of the improvements and on or before the first day of October in each year thereafter levy an assessment upon each tract or parcel of land within the district to be known as a "Maintenance Tax." The Maintenance Tax shall be apportioned upon the basis of the net assessments of benefits accruing for original construction, shall not exceed ten per cent thereof in any one year and shall be certified to the county treasurer of each county in which lands of the district are situate at the same time as the annual installment tax is certified but in a separate column under the heading Maintenance Tax. The county treasurer shall demand and collect the Maintenance Tax, make return thereof and receive the same compensation therefor and be liable for the same penalties for failure or neglect so to do as is provided for the annual installment tax.
HISTORY: 1962 Code Section 18-611; 1952 Code Section 18-611; 1942 Code Section 6197; 1932 Code Section 6197; Civ. C. '22 Section 3251; 1920 (31) 663; 1928 (35) 2052.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
