1. At the hearing of the conservator's report, the court shall fix and determine the
amount of money in the hands of the county treasurer belonging to the drainage district;
the amount of the indebtedness of the drainage district; and to whom the indebtedness
is due, and shall fix and determine the time, manner, and priority of payment of the
indebtedness. The court shall fix and determine the amount of unpaid assessment or assessments
against each tract of land within the drainage district, and may extend the time of
payment, and reamortize and reallocate the assessments upon each tract of land within
the drainage district.
2. If the court finds that the assessments as levied against each tract of land within
the drainage district are not sufficient to pay the indebtedness due and owing by
the drainage district, the court may order the board of supervisors of the county
within which the drainage district is located, to levy an assessment against the lands
within the drainage district, in an amount to pay the deficit. However, assessment for the payment of drainage bonds or improvement certificates
shall not be levied against any tract of land if the owner of the land is not delinquent
in payment of any assessment.
3. The amount of the reassessment on a particular piece of land shall be in direct
proportion to the amount of unpaid assessments on the land. The assessment or expenses incidental thereto, for the payment of drainage bonds
or improvement certificates under this part, shall not be levied against any tract
of land if the owner of the land had previously paid all of the owner's assessment. The assessment shall be assessed and levied by the board of supervisors upon the
lands within the drainage district, in the same proportion as the original assessment.
4. A copy of the order entered by the court shall be filed by the clerk of the district
court with the county auditor, and the schedule of payments of the indebtedness of
the drainage district as fixed and determined by the court shall be entered upon the
drainage records of the drainage district and also spread upon the tax records of
the county. The indebtedness shall become due and payable at the same time as ordinary taxes,
and shall be collected in the same manner with the same interest as for delinquency,
and in the same manner as for enforcing collection by tax sale. The court may apportion the costs between the creditors of the drainage district
and the drainage district.
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