246.067. Cancellation of benefits against lands divided into city lots, when.

Cancellation of benefits against lands divided into city lots, when.

246.067. When any lands, included in a drainage district orlevee district organized under the laws of this state, are now orhereafter divided into lots in an incorporated city, town, orvillage, the county commission in the case of a county commissiondistrict organization, or the circuit court in which a districtwas organized in the case of a circuit court districtorganization, if in the opinion of said court or countycommission the expense of extending and collecting the taxeslevied on said lots make such extension and collectionuneconomical, may by order of record cancel the benefits assessedagainst said lands, so that after such cancellation said landswill not be liable for drainage or levee taxes in such district;provided, however, no such benefits shall be canceled while thedistrict has outstanding unpaid bond obligations; provided,however, this section shall not be applicable to a drainage orlevee district organized and existing wholly within a city ortown of this state.

(L. 1959 S.B. 187 § 1)