The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 69-5-305, and shall be collected in the same manner as taxes for county purposes, except as specially provided in this chapter, and the funds so collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with such improvement, and on the order or warrant of the county mayor.
Structure 2021 Tennessee Code
Title 69 - Waters, Waterways, Drains and Levees
Chapter 5 - Drainage and Levee Districts
Part 3 - Commissioners; Apportionment of Assessments
§ 69-5-301. Commissioners — Appointment — Qualifications
§ 69-5-302. Oath — Classification of Tracts
§ 69-5-303. Compensation of Viewers, Commissioners, and Helpers
§ 69-5-304. Apportionment of Costs — Report
§ 69-5-305. Scale and Classification as Basis of Assessment
§ 69-5-306. Division Into Tracts and Classification of Subdivisions
§ 69-5-307. Description of Land — Objection to Assessment and Apportionment — Notice
§ 69-5-309. Objections to Apportionment and Assessments — Hearings
§ 69-5-310. Additional Assessments
§ 69-5-311. New Report May Be Ordered and New Commissioners Appointed
§ 69-5-312. Levy Upon Lands of Benefited Owners — Ratio — Funds Kept Separate — Disbursement