1. The levy in any year for cleaning out and repairing a drain may not exceed four
dollars per acre [.40 hectare] on any agricultural lands in the drainage district.
a. Agricultural lands that carried the highest assessment when the drain was originally
established, or received the most benefits under a reassessment of benefits, may be
assessed the maximum amount of four dollars per acre [.40 hectare]. The assessment of other agricultural lands in the district must be based upon the
proportion that the assessment of benefits at the time of construction or at the time
of any reassessment of benefits bears to the assessment of the benefits of the agricultural
land assessed the full four dollars per acre [.40 hectare]. Nonagricultural property must be assessed the sum in any one year as the ratio of
the benefits under the original assessments or any reassessments bears to the assessment
of agricultural land bearing the highest assessment.
b. Agricultural lands must be assessed uniformly throughout the entire assessed area. Nonagricultural property must be assessed an amount not to exceed two dollars for
each five hundred dollars of taxable valuation of the nonagricultural property.
2. In case the maximum levy or assessment on agricultural and nonagricultural property
for any year will not produce an amount sufficient to cover the cost of cleaning out
and repairing the drain, the board may accumulate a fund in an amount not exceeding
the sum produced by the maximum permissible levy for six years. If the cost of, or obligation for, the cleaning and repair of any drain exceeds
the total amount that can be levied by the board in any six-year period, the board
shall obtain an affirmative vote of the majority of the landowners as determined by
section 61-21-16 before obligating the district for the costs.
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