24-619. Supplemental assessments. Whenever it shall appear to the satisfaction of the board of supervisors that the levy theretofore made will be insufficient to pay the cost of the improvement or to pay the interest and principal of the bonds which the district desires to issue to pay the cost of such improvement and that therefore a supplemental assessment is necessary to be made as in this act provided, the board shall by resolution duly passed and entered in the record of its proceedings, declare the amount of such deficit and the purposes to which such additional assessment should be applied and shall thereupon cause to be made a supplemental assessment roll which shall apportion the amount necessary to be raised and declared as aforesaid upon the lands in the proportion of the former assessment, and shall set opposite each parcel of land (described by its legal description) the amount of such supplemental assessment expressed in dollars and cents.
But upon said roll the real estate and the amount of the several assessments may be described by current and usual abbreviations if the board so desire. And thereupon the board shall proceed to enter judgment by confirmation upon said supplemental assessment roll. Said supplemental levy or assessment shall be levied and certified in all respects as herein provided for levy and assessment of taxes. And from time to time and as often as occasion may arise, supplemental assessments may be levied as in this section provided. In the event that any supplemental assessment is levied before any bonds are issued by the district, it shall be divided into installments payable when the installments of the first or original assessment is payable and shall be collected therewith, and together they shall constitute one fund against which drainage bonds may be issued as in said act to which this is an amendment provided.
History: L. 1911, ch. 168, ยง 19; May 22; R.S. 1923, 24-619.
Structure Kansas Statutes
Chapter 24 - Drainage And Levees
Article 6 - Drainage In One Or More Counties
24-601a Inclusion of land located in other benefit districts.
24-602 Summons to owners of real estate.
24-605 Elections, supervisors and bonds and no-fund warrant issues; vacancies.
24-606a Annual election of supervisors; notice.
24-608 Organization of board of supervisors; district treasurer; county treasurer's duties.
24-610 Drain commissioner; term; duties; bond; oath.
24-611 Annexation of land to district; procedures; limitations.
24-611a Agreements to allow drainage from land located outside district.
24-612 Rights of way and removal of obstructions in streams; eminent domain proceedings.
24-613 Hearing of objections to report of engineer; notice; filing of report.
24-614 Who may file objections to report; adjournments of hearings.
24-616 Hearings to objections to engineer report; costs; fees.
24-617 Appeal from decision of board; bond; transcript; procedure.
24-618 Tax levies; installments; correction of assessments; certification of levies.
24-619 Supplemental assessments.
24-620 Expenses apportioned to street, highway or railroad; collection.
24-621 Issuance of bonds; levy to pay bonds; temporary loan.
24-622 Resolution for bond issue.
24-623 Lien of assessments; sinking fund.
24-624 Sale of bonds; use of proceeds; deposit of money.
24-625 Powers and duties of board; works affecting highway, railroad or state property.
24-628 Outlet or discharge of more than one district into stream; apportionment of cost.
24-629 Outlet for lateral drains.
24-630 Subdistrict where land separated from drainage; petition.
24-633 Compensation and expenses of officers and employees.
24-635 Overseers; appointment; powers and duties.
24-636 Civil liability for obstructing or injuring property; penalty.
24-637 Construction of act; defects in assessments; modification of assessments.
24-638 Contest of assessments.
24-639 District to be body politic and corporate; corporate name; general powers.
24-640 Construction of act; petition required, when.
24-641 Legalizing drainage districts created by district court or board of county commissioners.
24-641a Same; special election of officers, when.
24-642 Same; boundaries legalized.
24-643 Same; bond issues legalized.
24-644 Same; tax levies and assessments legalized.
24-645 Same; acts done in conformity to law legalized.
24-646 Same; application of act.
24-648 Same; duties of trustees.
24-649 Same; how funds secured by trustees; tax levy.
24-650 Same; notice of disorganization; filing of claims.
24-651 Same; funds for payment of claims.
24-652 Same; care and sale of property.
24-653 Same; final report and discharge of trustees.
24-654 Renewal, extension and restoration of articles of incorporation; petition to court; record.
24-655 Same; validation of prior acts; vesting of property rights and credits; liabilities.
24-656 Drainage districts organized with territory in two or more counties; definitions.
24-658 Same; petition by verified landowners; county clerk to furnish record of ownership, when.
24-658a Inclusion of land located in other benefit districts.
24-659 Same; contents of petition; form; map.
24-664 Same; district as body politic and corporate; powers; designation of home office.
24-665a Same; annual meeting; notice; elections.