70 ILCS 605/5-18
2021 Illinois Compiled Statutes|Chapter 70 - SPECIAL DISTRICTS|70 ILCS 605/ - Illinois Drainage Code.|Article V - Levy And Collection Of Assessments

 (from Ch. 42, par. 5-18)Sec. 5-18.         Alternate method of levying additional assessments for repair  work in districts organized under the Farm Drainage Act.Whenever the commissioners of any district which, at the time this Act  becomes effective, are operating and existing under the Farm Drainage  Act, determine (a) that it is necessary to repair the drains, levees or  other works of the district, (b) that the proposed work will not involve  the taking or damaging of land or other property in the district, (c) that  sufficient funds are not on hand or otherwise available to perform such  work and that it is necessary to levy an assessment to pay the cost  thereof, (d) that the assessment to be levied against the lands and other  property in the district to pay the cost of such work will not exceed the  amount which would be produced by an assessment of $3.00 an acre upon the  lands and other property in the district subject to assessment, and (e)  that the benefits to be received by the lands and other property in the  district from the proposed work will exceed the amount of the assessment to  be levied against such lands and other property, then the commissioners  may, as an alternate to the method of levying additional assessments  hereinbefore provided, levy such an assessment in the following manner.The commissioners shall file their certificate of levy and their  additional assessment roll with the clerk of the district, together with a  report on the condition of the drainage system of the district and a  current financial report. The assessment roll shall be prepared in the  manner and form prescribed by Section 5-3 insofar as the same may be  applicable and when filed shall be recorded in the drainage record. The  report on the condition of the drainage system shall include (a) a  description of the drainage system of the district and of the condition  thereof, (b) a description of the repair work on the system proposed to be  performed, (c) such engineer's reports, plans profiles or specifications as  may be necessary or appropriate, (d) an itemized estimate of the cost of  such work, including all incidental expenses, and (e) the number of acres  of land and other property in the district subject to assessment. The  current financial report shall be prepared in the manner and form  prescribed by Section 4-32 and shall cover the period elapsed since the  closing date of the last preceding financial report.Upon the filing of the certificate, the assessment roll and the reports,  the assessments shall be a lien upon the lands and other property in the  district until paid. The assessments shall be payable 30 days after the  filing of the roll and shall draw interest at a rate which shall not  exceed that permitted in "An Act to authorize public corporations to issue  bonds, other evidences of indebtedness and tax anticipation warrants  subject to interest rate limitations set forth therein", approved May 26,  1970, as amended. Certified copies of the  assessment roll, or portions thereof, shall be prepared, delivered and  recorded in the manner prescribed by Section 5-14. The assessments so  levied shall be collected as hereinafter provided in Section 5-23.Assessments levied under this section against lands, lots, railroad  rights-of-way and other privately owned property may, if they become  delinquent, be enforced in the manner provided by Sections 5-24, 5-25 and  5-26. On a collector's application for judgment for assessments levied  under this section which have become delinquent a landowner shall have the  right to interpose any defenses affecting the validity of the assessment,  including the defense that the assessment against his lands exceeds the  benefits or exceeds the just proportion of the benefits. Assessments so  levied against highway authorities for benefits to public highways, against  cities and villages for benefits to streets and alleys or other municipally  owned property, and against other municipal corporations or quasi municipal  corporations for benefits to property belonging to or under the control of  such corporations, may, if they become delinquent, be enforced by an  appropriate action at law.The commissioners shall not anticipate or borrow against any assessment  levied in the manner provided in this section.    (Source: P.A. 84-886.)