68-706. Apportionment of costs; certain counties; special assessments; city benefits; bonds; tax levies.
68-706
68-706. Apportionment of costs; certain counties; special assessments;city benefits; bonds; tax levies.Upon the completion of any improvement under the provision of this actthe county commissioners shall meet at their office and apportion the costthereof as follows:
(a) If all or any portion of said road improvement is entitled to anddoes receive federal or state aid or donations, the same shall be appliedto the cost of the improvement for the purpose and to the extent for whichthe same was given.
(b) In counties having a population of more than sixteen thousand(16,000) and less than twenty thousand (20,000) with an assessed taxabletangible valuation of not less than forty-four million dollars($44,000,000) nor more than fifty-two million dollars ($52,000,000) andthat have adopted the county road unit system, the remainder of the costshall be apportioned: Seventy-five percent (75%) to the county; andtwenty-five percent (25%) to the taxable property in which the benefitdistrict is located. In all other counties the remainder of the cost shallbe apportioned: Sixty percent (60%) to the county; twelve and one-halfpercent (12 1/2%) to the taxable property within the township or townshipsin which the benefit district is situated, divided according to the area ofthe benefit district in each township; twelve and one-half percent(12 1/2%) to the taxable property within the township or townships in which theroad is located divided according to the length of road in each township:Provided, That when the road is located on the township line or withineighty rods of the township line between two townships it shall beconsidered as located one-half in each township for the purpose of dividingthe apportionment; and all cities of the third class shall be a part of thetownship and subject to the township tax to pay for said improvements; andfifteen percent (15%) among the several tracts of land within the benefitdistrict designated in the map, according to the benefits accruing to thereal property and improvements thereon within the limits shown by said map.
When said apportionment to the land within the benefit district isdetermined, the county commissioners shall appoint a time for holding aspecial session to hear any complaint that may be made as to theapportionment of cost, and the county clerk shall mail a written or printednotice to the owner or owners of any tract of land liable to specialassessments, which notice shall set forth the time for hearing complaintsand the amount assessed against each tract within the benefit district, andthe last day for paying the assessment in full. Such notice shall be mailedat least two weeks prior to the time for hearing the complaints.
At the hearing the commissioners may alter or change the apportionmentfor good cause shown. If the amount assessed to any tract is changed, thecounty clerk shall mail a second notice to the owner of such tract, whichshall set forth the amount assessed, and the last day for paying theassessment in full. If the owner of any tract within the benefit districtshall pay the full amount assessed against such tract within thirty daysafter the issuance of the first notice, such tract shall not be subject toany further annual special assessments for such improvement.
Upon completion of a section of road which forms a part of theimprovement of a road petitioned for under the provisions of this act, orthe grading, draining and culverts forming a part of the improvement, undera petition specifying that the road shall be hard-surfaced, the board ofcounty commissioners may levy assessments against the lands benefitedthereby for eighty percent (80%) of the benefit district's share of thecost of the completed work, and shall levy additional assessments for theremainder of the cost, equitably adjusting the apportionments when theentire improvement is completed. The board of county commissioners may levyassessments against the land in the benefit district at any time after acontract has been awarded or work started with county's forces, using theapproved estimate of cost as a basis for apportioning the cost:Provided, That when all the improvement specified in the petition iscompleted any deficiency in the benefit district's share of the cost shallbe apportioned or surplus refunded on the same basis as the originalapportionment.
In the event that a benefit-district road is constructed to the citylimits of a city of the third class, the city officials shall apply to theboard of county commissioners for assistance in the continuation of saidimprovement through the city, or from the end of the benefit-district roadto the center of the city. The board of county commissioners shall thenappropriate from the county funds, or issue bonds if necessary, to pay forfifty percent (50%) of the cost of the improvement after deducting allfederal and state aid and donations, and the city at large the remainingfifty percent (50%) apportioned on an equitable ratio among the taxpayers,as prescribed by the council or other governing bodies, and may issue citybonds to pay the city's share of the cost of such improvements, unless thecity council decided to pave and does pave the streets to be included insuch improvement with pavement of equal quality under the law authorizingpaving in such cities. In such case the county's share of improving suchcity street as provided herein shall be applied toward the cost of suchpavement: Provided further, That the type and width shall be the sameas constructed outside the city limits. If the city officials desire to usea different width or method of construction, the additional cost of suchwidth and method shall be borne by the city.
When a benefit district hard-surfaced road is constructed alongside thecorporate limits of any city the city shall pay fifty percent (50%) of thecost of the construction thereof, apportioned on an equitable ratio amongthe taxpayers, as prescribed by the council or other governing bodies, andmay issue city bonds to pay the city's share of the cost of suchimprovements: Provided further, That if the land adjoining the citylimits and abutting or adjacent to the hard-surfaced road and within onemile thereof is not in the benefit district, it may be so considered by theboard of county commissioners and be taxed in like ratio as other lands inthe benefit district and township assessments.
All bonds issued or taxes levied under the provisions of this sectionshall be in addition to all other tax levies or bond issues authorized bylaw.
History: L. 1909, ch. 201, § 6; L. 1911, ch. 249, § 1; L. 1917, ch. 265, § 6;L. 1919, ch. 246, § 5; L. 1921, ch. 218, § 2; R.S. 1923, 68-706; L. 1927,ch. 252, § 1; L. 1951, ch. 387, § 1; June 30.