245.010Definitions245.015Owners may form levee district, where — articles of incorporation to be filed in circuit court245.025Objections to incorporation heard — court decree filed with secretary of state and county recorder245.030Adjacent districts may consolidate — petition, hearing and decree245.035Time of corporate existence may be extended245.040Districts may reorganize245.045Districts reorganized to receive all benefits — reorganization articles of association to be filed with circuit court245.055Procedure245.060Election of board of supervisors — term of office245.065Improper election of board of supervisors — court to declare vacancies — new election called245.070Board of supervisors to call annual meeting and election — owners of land benefitted entitled to vote245.075Supervisors to take oath245.080Organization of board — to make annual report — compensation245.085County clerk and treasurer to deliver records and moneys of district to secretary of board245.090Secretary of board to be ex officio treasurer — board to audit books annually and publish financial statement245.095Powers and duties of supervisors245.100Chief engineer appointed — duties245.105Chief engineer to make report — supervisors to adopt plans and supplemental plans for reclamation245.110Secretary of board to file copy of plan with circuit clerk — commissioners appointed245.115Organization of board of commissioners245.120Commissioners to inspect district and assess benefits and damages — report to be filed245.130Exceptions to commissioners' report heard and determined245.135Court to declare corporation dissolved if costs exceed benefits245.145Damages assessed must be paid before appropriating land245.150Board to construct works — may let contracts for construction245.155Embankments on right-of-way to be raised at expense of owner to conform to district levee245.160Board to employ attorney245.165Board to keep record of proceedings — open to inspection245.170Board to provide for compensation of employees and fees of officers245.175Board to levy tax to pay cost of organization245.180Board to levy tax, when — new tax authorized, when — tax, how levied — secretary to prepare levee tax record245.190Board may make additional levy of tax245.195Board may levy maintenance tax — unprotected lands not taxable245.196Annual benefit fee, how levied, amount245.198Tax levy, when — emergency levy of ten percent245.199Additional bonds authorized when — how issued245.200County collector of revenue to collect levee tax — to give bond to board of supervisors245.205Secretary of board to extend and certify levee tax to collector-treasurers — duties of collector-treasurer — county collector-treasurer to collect delinquent taxes245.210Levee tax delinquent December thirty-first — penalty245.220Tax book to be prima facie evidence — suits for taxes brought in circuit court245.225Suits and notices to be filed in recorder's office against last record owners245.230Board may issue bonds — how funds are to be used245.235Unpaid warrants to draw interest245.240Surety bonds to be made payable to district245.245Board to appoint inspectors — duties and powers of inspectors245.250County collectors — penalty for failure to pay over tax, fee for collection of tax245.255Change of venue245.260Action not to abate by reason of death of party245.265Appeal not to act as supersedeas245.270Liability of reorganized district245.275Procedure in dissolving levee district245.280Sections construed — existing rights not to be affected245.285Defining the term levee districts — applicable to districts now organized or which may be organized245.290County commissions may establish levee districts245.295Districts may be formed at regular meetings of governing body245.300Notice to be given — mailing required245.305Lands subject to overflow may be included in levee district245.310Extending levees and levee districts245.315Existing levee districts may organize under this law245.320Change of organization to be submitted to an election245.325Simple majority to decide election245.330Effect of reorganization of old districts245.335Board of directors of levees appointed by county commission245.340Oath of directors245.345Board to organize245.350Majority of board a quorum245.355Duties of president and secretary245.360Pay of directors245.365Board to determine what work is necessary245.370Work to be let to lowest bidder245.375Contractors to give bond245.380Board to supervise work245.385Board to secure right-of-way245.390Board to act with United States agencies245.395Board to publish statement of work done245.400Board may change location of levee245.405Levees may be used as roadbeds and roadbeds may be used as levees245.410Duty of railroads, when levee passes along embankment245.415Railroads to continue levee245.420Landowner may continue levee to railroad grade and recover costs — notice to be given245.425(Repealed L. 1994 S.B. 633 § A)Repealed245.430Private roadways to have approaches245.435(Repealed L. 1994 S.B. 633 § A)Repealed245.440(Repealed L. 1994 S.B. 633 § A)Repealed245.445Board to assess levee fund tax245.450Assessment of overflowed lands245.455Lands to be entered on book for that purpose245.460Levee assessment books returned to whom — meeting of landowners245.465County board of equalization to have jurisdiction over lands245.470Landowners to determine work to be done245.475Board to order rate percent levee assessment — annual installment payments245.480Additional taxes for enlarging and strengthening levee245.483Construction or improvement of levees to protect lands in other districts — procedure — costs, how paid245.485Additional tax may be ordered when costs exceed estimates245.490Board may borrow money245.495Board may issue warrants245.505Sinking fund moneys may be invested245.510(Repealed L. 1987 S.B. 65, et al. § D)Repealed245.515County treasurer to be treasurer of board245.520Compensation of engineers and other officers and employees245.525Herding livestock on levee prohibited245.530Penalty for failure of road overseers to keep road crossings in repair245.535(Repealed L. 1977 S.B. 60 § 1)Repealed245.540Commissions may appropriate swamplands245.545Circuit judge to give penal sections in charge to grand jury