Classification of lands on basis of percentage of benefit.
The engineer shall also classify all lots, tracts, lands, and other property according to the benefit that each may receive from such drainage improvement, and the lots, tracts, and lands receiving the greatest percentage of benefits shall be classified at one hundred, those receiving a less percentage of benefit at such less number as its benefit may determine. The property of public and private corporations may be classified in a list by themselves, each according to the relation its total benefits bear to the total benefit in the district.
Source:Laws 1905, c. 161, § 9, p. 614; Laws 1909, c. 147, § 3, p. 510; R.S.1913, § 1812; C.S.1922, § 1759; C.S.1929, § 31-416; R.S.1943, § 31-317.
If land outside the district will apparently benefit, the chairman of the board must petition the district court to annex it. Lost Creek Drainage Dist. v. Elsam, 188 Neb. 705, 199 N.W.2d 387 (1972).
Lands receiving greatest benefits are classified and assessed equally at one hundred. Petersen v. Thurston, 161 Neb. 758, 74 N.W.2d 528 (1956).