Page:1889 Territory of Dakota Session Laws.djvu/80

 ARTESIAN WELLR. 25

provisions of this act, who may feel aggrieved by such assessment, may at any time before such tax becomes delinquent, appear before the beard of county commissioners of the county in which such assessment was made, and ask to have said assessment, as to his property, reviewed, and said board shall have the right to raise or lower his assessment, во as to make it just and reasonable; and an appeal may be taken from the action of said board as in other cases.

§ 18. Disqualification by interest --vacancy--now filled-- No member of any county board, and no county officer, whose lands have been directly assessed under this act, shall act on the board of assessment. In case any member of such board is so disqualified, his place shall be filled by calling in the sheriff of said county, or if said sheriff is so disqualified, the county coroner may act on said board.

8 19. Benefits--principle of assessment.] All assessments of benefits under the provisions of this act shall be upon the principle of benefits derived. All descriptions of land under the provisions of this act shall be made by giving the legal subdivision thereof whenever practicable and when the tract of land which is to be benefitted or affected by such well is less than such legal subdivision, it may be described by designation of the lot or other boundaries, or in same way by which it may be known.

8 20. Additional assessment.]. Whenever the amount assessed for the construction of any well, shall not be sufficient to complete the same, and to pay all the cost» and incidental expenses, a further assessment shall be made to meet the deficit or additional expense. Such further assessment, shall be apportioned, assessed, levied and collected as provided in the first instance, and on the same percentage, and shall be collected in one year.

$ 21, Enrollment of tax by clerk.) It shall be the duty of the county clerk to spread on his roll the total amount of all the well taxes determined upon by the board of assessment, to be assessed upen any township at large, as a part of the township tax for the year and he shall also spread upon said roll separately, and immediately following the other descriptiens, all tracts or parecls of lands specially assessed for benefits, and shall place opposite each description the amount of taxes apportioned thereon tor such benefits. All wells shall be entered separately, naming each well.

8 22. Collection--mode of.] АП taxes assessed under the provisions of this act shall be collected in the same manner aa territorial and other general taxes are collected, and collecting officers are hereby vested with the same power and authority in the collection of such taxes as are, or may he conferred by law, for collecting general taxes, АП taxes levied under the provisions of this act, with all lawful costs, interest and charges, shall be and remain a perpetual lien upon the lands upon which they are assessed, and a personal claim against the owner or owners of such lands until they are paid.

8 23. Sale for delinquency.] If the taxes levied for the construction of any well are not paid to the county treasurer as provided

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