The Denison review. [volume] (Denison, Iowa) 1867-current, 1919-05-28

nard suriacing, from The couEiy.s
said allotment, and the balance shall
be paid with special assessment or
road certificates, or with the proceeds
thereof. 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 itemized upon voucher FORMS pre-
pared by the state highway commits
sion, sworn to by the claimants, GER
titled to by the engineers in charge,
filed with and audited by the board
OF supervisors, and then forwarded
to the state highway commission for
final audit and approval Upon the
final 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. Duty approx.
ed voucher claims; payable at the
office of the county treasurer. shall
be 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
ceeds thereof, or from the bond fund,
as the case may be. Partial pay
ments may be made on work during
the progress thereof, but no such par
tial payment shall be deemed final
acceptance Of the work nor a,swaiver
for any defect therein.
In case an assessment as original
ly made, should later be found to
be insufficient to pay one-foiirth Of
the total cost Of the improvements,
an additional assessment may be
made In the same relative ratio as
the original assessment, to meet. the
deficiency. In case an assessment
appears to be invalid or, In the judg-
ment OF the board, seriously defec-
tive, the board of supervisors may
proceed to the, making Of new as.
sessment as though no assessment
had, ever been made.
Special benefit assessments shall be
levied 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 culyerting 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
facing 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 deficten-
Ycy 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 OF the primary road fund.
Any owner of land may appeal to
the district court from the order OF
iSAAS Oooiu VI SupCI VlSOIS III lSSy1uS
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 a written notice
of appeal wherein he shall, with par
.ticularity, point out the specific OBJ,
lection which he CO. res 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