US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-705.  SUBSEQUENT LEVY WHEN FIRST VOID FOR IRREGULARITY. If the levy or
levies of any assessment or assessments for any year or years, provided for by
this chapter, on any or all the lands of the district, which remain unpaid,
shall be discovered to be irregular or void because of any irregularity,
informality or error in the assessment books or on account of the assessment
books not having been made, completed or returned within the time required by
law, or on account of any property having been listed on the assessment books
without any name or with the name of any other person than that of the true
owner, or in any of the various notices required by law to be published or
given, or in the proceedings of any of the officers connected with the
assessment, correction, levying or collection of such assessment or
assessments, or in the issuance or recording of the certificates of sale
therefor, another levy of such assessment or assessments may be made on such
land or lands the year following the discovery of such irregularity,
informality or error, in the manner provided by this chapter, and such
subsequent levy or levies shall have the same force and effect as the original
would have had if made in full accordance with the statutes: provided,
however, that the provisions of this section shall not apply to assessments
for construction or purchase of irrigation works levied otherwise than in
accordance with the apportionment of benefits as confirmed by the court.