31-420. Deficit; assessment; apportionment.

If a deficit is caused by an appeal from the assessment of benefits and a charge thereon, or by reason of any assessment being uncollectible, or in any other manner whatsoever, then such deficit shall be a charge upon all the lands assessed according to the apportionment of benefits, the same as any other liability of the district.

Source:Laws 1911, c. 145, § 1, p. 485; R.S.1913, § 1884; C.S.1922, § 1832; C.S.1929, § 31-520; R.S.1943, § 31-420.