This law section explains what should be included in a specific type of financial assessment. First, it says that interest must be added to any deferred payment at a rate of up to 7% per year. Second, it requires an additional 10% on top of the total amount to cover possible payment defaults.

This section says that you can pay an assessment in up to 10 yearly payments instead of all at once.

By August 15th each year, the directors must provide a written statement to the county auditor and board of supervisors. This statement lists the amounts of any upcoming payments due for improvement district assessments for each property in the district for the next fiscal year.

This law states that the yearly payments for improvement district assessments are collected by county officials just like county taxes, both in terms of timing and method.

This law section states that the rules and responsibilities related to collecting county taxes and the duties of county officials apply to this chapter as long as they don't contradict it. County officers are responsible for performing their duties faithfully and are accountable through their official bonds for doing so.

County treasurers, except for the main county, must meet with the directors at least twice a year or when directed, to settle financial matters and transfer all funds for an improvement district to the main county.

This law means that an assessment, which is a charge for improvements, on a property will stay attached as a lien until paid off, just like regular annual assessments for the district. It applies to properties within a defined improvement district.

This law allows the directors of an improvement district to adjust, or 'reapportion,' the assessments on a piece of property when it has been changed or divided into different parcels. They can do this on their own or if the property owner asks them to. Once they decide how to adjust the assessments, they need to document it in the same way they would record the original assessment.

This law explains that if the actual cost of improvements is much less than estimated, the assessment (a property charge for those improvements) can be reduced accordingly for each parcel. This new calculation based on actual costs should be recorded just like the original assessment.

Furthermore, if a district owns real estate and has been assessed a charge, it has to pay any installments while it still owns the property. However, if the property is sold to a private owner, they still have to deal with any unpaid assessment charges, as these remain attached to the property.

This law says that if the initial charges on property in a district dedicated to improvements aren't enough to cover the costs or to pay off issued warrants, an additional charge will be placed on all property in that district to cover the shortfall.

This law states that when making an additional, or supplemental, levy, the process should mostly follow the same steps as the initial levy. However, unlike the first time, you don't need to submit a petition to start this additional process.

If there's a need for more work or property in an improvement district, a new expense can be added. This requires agreement from two-thirds of the property owners, and it's done similarly to the first assessment.