§ 26-801. Imposition of special assessments on benefited lands

Latest version.

(a) In general. -- A special assessment imposed under this title shall be imposed on the lands benefited by a drainage project.

(b) Division of assessment if property is divided. -- If a tract of land subject to a special assessment under this title is divided, the board of managers shall determine the ratio in which any later special assessment is to be imposed on each subdivided tract of land based on the proportion of the benefit to each tract.

HISTORY: An. Code 1957, art. 25, § 94; 2013, ch. 119, § 2.

                    
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