§ 100617 Assessment Collection Procedures

• •The secretary must certify the special assessment and give the county assessor maps and diagrams showing the district and the amount owed.
• •The county collects the assessment at the same time and in the same way as regular property taxes.
• •The county can deduct reasonable collection expenses and must send the remaining money to the authority that created the assessment.

A city builds a new storm‑water drainage system that only helps homes in a certain neighborhood. The board sets a special benefit assessment for those homeowners.

The secretary sends the county assessor a certified notice and maps that show which houses are in the special district and how much each must pay. The county adds the assessment to the homeowners' regular property tax bill, collects the money, keeps a small amount for the cost of collecting it, and then sends the remaining money to the drainage authority.