Audubon County journal. (Exira, Iowa) 1884-1993, 1919-05-22

nara Surraclng, IN case the county Is
proceeding without bond issue, shall
be paid to the extent of seventy-Rve
per cent of the total cost of such
hard surfacing, from the. county's
said allotment, and the balance shall
be paid with special assessment or
road certificates, or with the proceeds
Thereon. Claims for hard surfacing,
IN case the county is improving with
the proceeds of bond issue, shall
be paid first, from the county's said
allotment then available, or from any
balance of said allotment remaining
after the retirement of bonds and
from the proceeds of special assess
ments; and second, out of such bond
FUND Of the county. All claims shall
be 1temized upon voucher forms pre-
pared by the state highway commits
sion, sworn to by the claimants, GER
titled to by the engineers in charge,
fled with and audited by the board
Of supervisors, and then forwarded
to the state highway commission for
final audit and approval. Upon the
hnaI approval of vouchers which are
payable from the county's allotment
OF the primary road fund, such
vouchers shall be forwarded to the
auditor of state, who shall draw war
rant therefor, and said warrant shall
be paid by the treasurer Of state from
the primary road fund. Duly approx
ed voucher claims, payable at the
offlce OF the county treasurer, shall
he forwarded by the state highway
commission to the county auditor,
who shall issue warrant therefor.
and the county treasurer shall pay
the same with special assessment or
road certificates, or from the pro-
sceeds thereof, or from the bond fund,
as the case may be. Partial paw
ments may be made on work during
the progress thereof, but no such par
t1al payment shall be deemed final
acceptance of the work nor a waiver
for any defect therein.
In case an assessment as original
~ made, should later be found to
pc insufficient to pay one-fourth of
the total cost of the improvements,
an additional assessment may be
made In the same relative ratio as
tne original assessment, to meet the
deficiency In case an assessment
appears to be invalid or, in the iudg.
ment of the board, seriously defec-
tive, the board of supervisors NAV
proceed to the making of a new as
sessment as though no assessment
had ever been made.
Special benefit assessments shall be
Slevled for an amount which, in the
aggregate, shall equal twenty-five per
cent OF the total cost of hard surfac-
ing, and sums expended for drainage,
grading, bridging and culverting shall
not be computed as part of said cost,
except that the cost of such draining
and grading as is purely incidental
to the construction of said hard sur
racing may be included in the cost
thereof. No real estate, under any
circumstances, though embraced With
In more than one road assessment
district, shall be specially assessed
for the original cost of hard surfacing
IN any amount exceeding in the ag-
gregate, four per cent of the fair
market value thereof. Any deficien-
cy in the said twenty-five per cent
OF the total cost, occurring by rea-
son of said four per cent Limitation.
shall be paid from the county's allot.
ment or the primary road fund.
Any owner of land may appeal to-
the district court from the order of
the board OF supervisors in levying
the assessment against his real es-
tate by filing with the county audi
tor within fifteen days from the date
of such levy, bond conditioned to
pay all costs in case the appeal is
not sustained, and written notice
of appeal wherein he shall, with par
.ticularity, point out the specific OBJ
lection which he desires to lodge
against such levy. The appearance
term shall be the trial term. and said
appeal shall have precedence over all
other business OF the term except
criminal matters. The appeal shall
be heard as~in equity, and the court
may raise or lower the assessment,
in question. and make an equitable
assessment in .the judgment of the
court. The clerk of the district court,
shall, upon the entry of the final or
der OF the court, certify such final
order to the county auditor, and the
board OF supervisors shall at once SO
ADJUST the assessments as to comply
with such final order.
When an appeal is taken, the coun-
ty auditor shall at once make a.
transcript of the notice of appeal and
appeal bond, and transmit the same
to the clerk of the district court.
The appellant shall, on or before the
first day OF the first term of the
court. after taking said appeal, dock
ct said appeal and file petition set
ting forth the order or decision of
the board of supervisors appealed
from and his specific objections there,
to. A failure to comply with either
of these requirements shall be deem
ed a conclusive waiver of the appeal.
and in such case, the court shall dis
miss the same. Appellee need not
file answer, but may do so.
Each assessment district shall be
considered a unit and all funds re-
ceived by the county treasurer for
and on behalf of the hard surfacing
Of such unit shall be carried as a
distinst and separate account and un-
der the same specific name as that
used by the board in establishing
such unit.
The board of supervisors shall not
drain, grade or hard surface any high