§1631. Tax levy for cost of work
After the list of lands, and other property, with the assessed benefits and the decree and judgment of court, have been certified by the district court clerk and transmitted to the secretary of the board of commissioners, then the board of commissioners shall without any unnecessary delay, levy a tax of the portion of the benefits on all lands, railroad, and other property in the district to which benefits have been assessed, which may be found necessary by the board of commissioners to pay the costs of the completion of the proposed works and improvements as shown in the plan for reclamation, and in carrying out the objects of the district, and plus ten percent of the total amount for emergencies. The tax shall be apportioned to and levied on each tract of land or other property in the district in proportion to the benefits assessed and not in excess thereof. In case bonds are issued, then the amount of the interest, as estimated by the board of commissioners plus ten per centum thereof for emergencies, which will accrue on the bonds shall be included and added to the tax, but the interest to accrue on account of the issuing of the bonds shall not be considered as a part of the cost of construction in determining whether or not the expenses and costs of making the improvements are or are not equal to or in excess of the benefits assessed. The secretary of the board of commissioners, as soon as the total tax is levied, shall, at the expense of the district, prepare a list of all taxes levied, in the form of a well bound book, which shall be endorsed and named "Drainage Tax Record of _____ Drainage District _____". This endorsement shall also be printed or written at the top of each page in the book, and shall be signed and certified by the president and secretary of the board of commissioners, attested by the seal of the district, and the book shall thereafter become a permanent record in the office of the secretary.