What is the process for determining Assessment of Benefits and Levy of Drainage Assessments?
Once it is determined that the Northern Board will proceed with a proposed plan, the District Engineer is required to prepare a final version of the plan and a report called the “Engineer’s Report.” The report determines the amount of benefits and the amount of damages that will accrue to the land upon implementation. The report also estimates the cost of the proposed plan and assesses the benefit to the land to be derived from implementation of the plan. After the Engineer’s Report and plan have been approved by the Board, Northern is authorized to levy special assessments upon lands to which benefits have been assessed. These special assessments may be used to pay the cost of implementation of the plan or may be used to pay debt service on bonds issued to raise funds for such purpose. In addition to special assessments levied to pay debt service on bonds, the District may levy annual assessments to maintain improvements described in a plan.
