24-424. Hearing on assessments; notice; equalization; time for bringing actions. That as soon as practicable after the report of the assessors has been filed, the secretary of the board of directors shall cause a notice to be published once in some newspaper published in the county, stating in substance that a report of assessors has been filed charging real estate within the district with special assessments to be made therein, and that such report is on file in his office and open to inspection by all taxpayers in the district, and fixing a time, not less than five days from the date of the publication, when all persons aggrieved by such report may be heard to contest the justness of the same. It shall not be necessary in such notice to describe the land assessed nor state the names of the persons against whose property any assessment is made, but notice being given that such assessors' report is on file, all taxpayers must take notice of its contents. At the time fixed in such notice, the board of directors shall convene and hear the complaints of all persons interested, and shall have power to review, revise, alter, correct and amend the report of the assessors to any extent necessary to equalize and make such assessments just, equitable and impartial, and to correct all errors, wrong and injustice that may have been done to any person complaining of said report.
After hearing all persons complaining, the board of directors shall confirm the report of the assessors as returned by them, or amend the same as it may deem just and equitable, and confirm the same as so amended, and thereupon the amounts charged against each tract of land shall become a special assessment and constitute a lien thereon. The decisions of the board of directors correcting, altering or amending and confirming the report of the assessors shall be entered of record and shall be final and conclusive; and as soon as it shall have been properly determined that any work to be paid for by special assessments is to be done, such special assessments shall by the secretary of the board be certified to the county clerk and entered upon the tax rolls, and collected as other taxes under existing laws; and no suit nor action of any kind shall be maintained in any court to set aside or in any way contest or enjoin the levy of any special assessment so charged or levied to pay the cost of any improvement by any drainage district after the expiration of thirty days from the time the board of directors shall make its decision so confirming the report of the assessors.
History: L. 1905, ch. 215, ยง 23; Feb. 25; R.S. 1923, 24-424.
Structure Kansas Statutes
Chapter 24 - Drainage And Levees
Article 4 - Drainage Districts Within Counties Or Cities
24-401 Organization of drainage districts; duties of board of county commissioners.
24-402 Lands within cities may be included in drainage district.
24-403 Petition for organization of drainage district; definitions.
24-403a Inclusion of land located in other benefit districts.
24-404 Time and notice of hearing.
24-405 Hearing of petition; corporate name; perpetual succession.
24-406 Record of organization; first election; description of lands.
24-407 Powers of drainage districts.
24-408 Powers of districts incorporated under law of 1905.
24-408a Sanitary sewers of district; bonds.
24-409 Board of directors; members' qualifications and terms.
24-410 Who may vote at elections; definitions.
24-412 Elections of directors, when; term of office.
24-412a Directors' names and district description to secretary of state.
24-413 Vacancy in office of director.
24-417 Engineer; plans and specifications.
24-418 Improvements authorized; estimate; construction; bonds; election.
24-419 Board to determine work to be done; surveys; estimates; reports.
24-420 Action of board on engineer's report; special election; issuance of bonds.
24-421 Change of channel of natural watercourse; issuance of bonds; levy of assessments.
24-422 Assessment of cost against landowners; appointment of assessors, qualifications.
24-423 Same; meeting of taxpayers, when; notice; vote.
24-424 Hearing on assessments; notice; equalization; time for bringing actions.
24-425 Election upon bond issue; notice; canvass of returns.
24-426 Manner of letting contracts; bond of contractor; tools and machinery.
24-428 Bond elections; costs included.
24-429 Prevention of overflow of streams.
24-430 Installment assessments or bonds.
24-433 Levy and collection of assessments to pay bonds.
24-434 Construction and purposes of act; limitation of actions.
24-435 Supplemental assessments to correct errors.
24-436 Relevy of assessments; when.
24-437 Order requiring railroad to elevate tracks; mandamus.
24-438 Eminent domain proceedings.
24-448 Contracts with federal agencies.
24-449 Cooperation of districts; aid from persons or corporations; letting of contracts.
24-450 Contract with railroad company.
24-450a Counties of 140,000; contract with railroad company; tax levy.
24-451 Section 24-426 inapplicable to 24-448 through 24-450.
24-452 Sewers through levees; floodgates and pumping apparatus; duty of cities; costs.
24-453 Watercourses on boundary of district; jurisdiction; sale of abandoned channel.
24-454 Lands in abandoned watercourse; sale; appraisement.
24-455 Failure of director to perform duty; penalty.
24-456 Penalty for unlawful acts.
24-457 Liability for damages for injury.
24-458 Incorporation of district where owners of three-fifths of land are nonresidents; petition.
24-459 Directors; election; term; eligible voters.
24-460 Same; application of act of 1905.
24-461 Same; application of act.
24-462 Additional assessments where installment levies and bond proceeds insufficient; limitation.
24-463 Enlargement of district; petition.
24-464 Same; contents of petition.
24-465 Same; notice of hearing.
24-466 Same; hearing on petition.
24-467 Same; eminent domain proceedings.
24-468 Same; drainage outside district; agreement with landowner.
24-469 Same; benefits to adjoining land; incorporation into district; proceedings.
24-470 Harbor lines along navigable streams.
24-471 Appropriation of land at harbor lines.
24-472 How appropriation made; duties of governor.
24-473 Penalty for interfering with possession of such property; removal from property.
24-474 Action to ascertain ownership of and compensation for such land.
24-475 Payment of judgment, cost and award; bonds; tax levy; reversion of land, when; damages.
24-476 When railway company not to be deprived of easement in such land.
24-477 Removal of personal property from land so appropriated; mandamus.
24-478 Sections 24-470 through 24-480 supplemental to act of 1905.
24-479 Grant of easements in strip of land so appropriated; relinquishment of land.
24-481 Application for incorporation of drainage district under article 7; when.
24-482 Notice of hearing on application; publication; continuance.
24-483 Duties of county commissioners; style and powers of drainage district.
24-484 Directors, qualifications; voters, qualifications.
24-485 Laws governing district after incorporation.
24-486 Authority and powers of drainage district; bond issue; with and without election.
24-487 Validity of 24-481 through 24-487a.
24-487a Construction of 24-481 through 24-487.
24-489 Dike or levee improvement in certain districts.
24-490 Same; acquisition of land.
24-491 Same; money or credits from federal government.
24-493 Same; duties of county engineer.
24-495 Expenditure from general fund.
24-496 Same; improvements authorized.
24-499a Same; expenditure of funds from district without budgeting.
24-4,100 Dissolution of certain inoperative districts located wholly within cities; procedure.