§ 14-386-115 - Order of assessment.
14-386-115. Order of assessment.
(a) (1) As soon as the fencing board shall have formed its plan and shall have ascertained the cost of the fencing, it shall report it to the county court, which shall at once, by order, assess the cost upon the land in the district, assessing each parcel of land according to its value as shown by the last county assessment on file in the office of the county clerk.
(2) In the case of land owned by railroad companies, the assessment shall be made according to the value of the land as shown by the last assessment made by the Assessment Coordination Department.
(b) (1) If the estimated cost of the fencing shall exceed one percent (1%) of the assessed value of the land as indicated, then it shall be provided by the order that the assessment shall be paid in successive annual installments, so that no assessment shall in any one (1) year exceed one percent (1%) of the assessed value of the land for the fencing.
(2) The order shall fix the day in each year when the assessment for the year shall be paid, and the day fixed for the payment of the first installment shall not be later than sixty (60) days from the date of the order making the assessment.
(c) The order of the county court assessing the cost of fencing may be in the following form:
"Whereas, Two-thirds of the landowners of Fencing District No..... have petitioned for the formation of said district, and,
"Whereas, Said district has been formed and established by orders of this court on said petition and a fencing board for said district have been appointed and have qualified and have reported to the court an estimate of the cost of fencing said district, and,
"Whereas, The estimated cost of said fencing is .... dollars, amounting to .... percent of the assessed value of said real property; therefore,
"It is now ordered and adjudged by the court that all land situated in said district be assessed at the rate of .... percent upon the dollar of the said valuation, as the same appears by the assessment made by the assessor of this county, now on file in the county clerk's office, which assessment shall be paid on or before the .... day of ....., 20....., and such assessment shall be a charge against and lien upon the lands in said district from the date of said order."