Section 547.140 - Uniform charge to pay expenses of organizing district, surveys, assessing benefits and damages; collection; surplus funds; refunding in case of dissolution(1) The board of supervisors of any district organized under the provisions of the Drainage District Act shall, as soon as elected and qualified, impose a uniform charge of not more than $1 per acre upon the owner of each acre of land within the district, to be used for the purpose of paying expenses incurred or to be incurred in organizing the district, making surveys of the same, and assessing benefits and damages, and to pay other expenses necessary to be incurred before the board shall be empowered by other provisions of the Drainage District Act, to provide funds to pay the total cost of works and improvements of the district. In case the boundary lines of the district are extended so as to include lands not described and contained in the petition, the same uniform charge shall be imposed upon the owners of the included lands as soon as the lands are annexed and included in the district.(2) The charge shall be due and payable as soon as imposed and billed, and if not paid within 60 days after the billing date, the charge shall become delinquent.(3) In case the sums received from the charges exceed the total cost of items for which the charges are imposed, the surplus shall be placed in the general fund of the district and used to pay cost of construction. Upon dissolution of the district, any amount of surplus remaining shall be prorated and refunded to the landowners who paid the charges. Amended by 1991 c.459 §425c