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Section 73. Lien of Assessments.

(156) All assessments on real property and assessments on leasehold estates on land belonging to the state on a lien against the property assessed, from and after the first Monday in April in the year in which it is assessed shall draw interest at the rate of ten per cent per annum from the first day of May of the year following such assessment, and such lien is not removed until the assessments are paid or the property sold for the payment thereof; and it shall be the duty of the county and township treasurers to collect such assessment in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection and sale of land for such taxes are hereby made applicable to the collection of assessments under this act, and taxes so collected shall constitute a sinking fund to be used for the payment of the bonds and the interest thereon. The leasehold estate of any lessee of lands belonging to the state may be sold for taxes assessed as herein provided against it in the same manner and form as provided by the revenue law of the state for the collection and sale of lands for taxes; provided, the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, and the lien for the payments due to the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States shall be a preferred lien to that of any issue of bonds or any series of any issue subsequent to the date of such contract.

History. Session Laws 1915, Sec. 21, Chap. 226.

Section 74. Payment Under Protest.

(157) When any person against whose property said assessments have been made shall pay such assessments under protest as provided by the general revenue law of this state, the board of directors of any irrigation district organized under the provisions of this act may pass upon and make orders disposing of moneys paid under protest to the county treasurer in the county or counties in which said lands are situated in the same form and man

ner as provided by law, and such proceedings shall be had as in such section provided in so far as the same applies; provided, however, no taxes or assessments shall be ordered refunded unless the person complaining shall file in the office of the secretary of such district a copy of his tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessments should be refunded:

First: That the land upon which such tax or assessment was levied is not within the boundaries of the district for which the lands were taxed or assessed;

Second: That the title to the lands is in the United States or the state of Oklahoma;

Third: That the lands could not be benefited by irrigation, either by reason of sub-irrigation or that the lands are not susceptible of irrigation from the canal of the district.

History. Session Laws 1915, Sec. 22, Chap. 226.

Section 75. Special Elections.

(158.) The board of directors may at any time, when in their judgment it may be advisable, call a special election and submit to the qualified electors of the district the question whether or not a special assessment shall be levied for the purpose of raising money to be applied for any of the purposes provided for in this act. Such election must be called upon the notice prescribed and the same shall be held and the result thereof determined and declared in all respects in conformity with the provisions of this act. The notice must specify the amount of money proposed to be raised, and the purpose for which it is intended to be raised at such election; the ballots shall contain the words, "Assessment-Yes" and "AssessmentNo." If a majority of the votes are "Assessment-Yes," the board shall at the time of the annual levy thereunder levy an assessment sufficient to raise the amount voted. The rate of assessment shall be ascertained by deducting fifteen per cent for anticipated delinquencies from the aggregate assessed value of the property in the district as it

appears on the assessment rolls for the current year, and then dividing the sum by the remainder of such aggregate assessed value. The assessment so levied and computed to be entered on the assessment roll and upon the tax list by the county clerk and collected at the same time and in the same manner as other assessments, and all revenue laws of this state for the collection and sale of land for taxes are hereby made applicable to the assessment herein provided for; and when collected and said assessment shall be paid over by the county treasurer to the district treasurer for the purpose specified in the notice of such special election.

History. Session Laws 1915, Sec. 29, Chap. 226.

Letting contract for district sewers.
Assessment for district sewers.

Section 76.

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CHAPTER V.

CITY MUNICIPAL LEVIES AND SPECIAL MUNICIPAL LOCAL IMPROVEMENT ASSESSMENTS.

Municipalities may construct sewers.

Payment for public sewers.

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Section 82.

Section 83.

Section 84.

Section 85.

Section 86.

Section 87.

Section 88.

Section 89.

Steam railways to pave.

Section 90.

Section 91.

Section 92.

Section 93.

Section 94.

Section 95.

Section 96.

Section 97.

Section 98.

Collection of assessments.

Action to set aside assessment.
Street improvements.

Compensation for change of grade.
Street railways to pave.

Railways may be required to build sidewalks.
Penalty for non-compliance.

Same-lien.

Resolution for improvements-publication.
Protest.

Petition for improvements.

Public property not exempt from assessment.
Manner of making assessments.

Ordinances and rules.

Unplatted property.

Resolution ordering improvements.
Same-conditions of contract.
Advertisement for bids.

Section 99.

Section 100.

Section 101.

Section 102.

Section 103.

Award of contract.

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Section 113. Bonds to issue, when.

Payment to contractor from proceeds of bonds.

Same--how issued to contractor.

Details of bonds.

Disposition of surplus.

Bonds subject to recall-when and how:
Collection of assessments.

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Section 115.

Section 116.

Section 117.

Section 118.

Section 119.

Section 120.

Section 121.

Section 122.

Section 123.

Section 124.

Section 125.

Section 126.

Section 127.

Section 128.

Section 129.

Section 130.

Section 131.

Section 132.

Section 133.

Section 134.

Same-publication of notice.

Setting aside assessments-limitation.
Renewing improvements.

Sidewalks.

Powers concerning sidewalks.
Change subject to previous grade.
Notice.

Construction by city-procedure.
Tax warrants-cost of construction.
Yearly payments-how made.
Repairs-how made.

Suit against assessments.

Land benefited to be assessed.
Re-levy-when.

Duties of assessor.

Section 135.

Section 136.

How taxes collected.

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Section 139. What may be included in special tax.

Section. 140.

Marshal's duty.

Section 141. Warrants against lots for special assess

Section 142.

ments.

Ten days' notice of making assessments.
Warrants to be filed with clerk.

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Warrants to be certified to county clerk. Ordinances, resolutions and records public notice.

No one exempt from highway tax.

Section 76. Municipalities May Construct Sewers.

(Section 462, Revised Laws of 1910.)

(159) In municipal corporations having a bona fide population of not less than one thousand persons, the mayor and council or board of trustees shall have power

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