Section 14-92-238 - Lien for preliminary expenses(a) In case, for any reason, the improvement contemplated by any suburban improvement district organized under this subchapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon upon the assessed value for county and state taxation.(b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.Acts 1941, No. 41, § 22; A.S.A. 1947, § 20-722.