76-15-623. Administration of special assessment. (1) When the board or boards of supervisors have determined that a special assessment is necessary, the board of county commissioners of such county in which there lies any portion of a project area shall annually at the time of levying county taxes levy a special assessment of the taxable real property in the project area, not to exceed 3 mills. It shall be known as the "....(name of district) soil and water conservation district special assessment" and shall be sufficient to raise the income reported to it in the estimate of the supervisors.
     (2) Each lot or parcel of land to be assessed shall be assessed with that part of the amount of money required which its taxable valuation bears to the total taxable valuation of all the lands to be assessed.

     History: En. Sec. 21, Ch. 291, L. 1969; R.C.M. 1947, 76-229(part).