Section 73-16-2 - Preliminary fundA. As soon as any district shall have been organized under this act and a board shall have been appointed and qualified, such board shall have the power and authority to fix the amount of a uniform assessment upon the property within the district not to exceed six (6) mills for every dollar of assessed valuation thereof, as a level rate to be used for the purpose of paying the expenses of organization, of assessing benefits and damages, for surveys and plans and for other incidental expenses which may have been incurred prior to the time when money is received from the sale of bonds or otherwise. B. The said assessment shall be levied by resolution of the board; shall be known as the preliminary fund assessment; and the amount of assessment shall be certified to the boards of county commissioners of the various counties in which the district, or any portion thereof, is located, and by them included in their next annual levy for state and county purposes. Said amount shall be collected for the use of such district in the same manner as are taxes for county purposes, and the revenue laws of the state for the levy and collection of taxes for county purposes, except as herein modified, shall be applicable for the levy and collection of the amount certified by the board of such district as aforesaid, including the enforcement of penalties and forfeiture for delinquent taxes. All collections made by the county treasurer pursuant to such levy shall be paid to the treasurer of the district on or before the tenth day of the next succeeding calendar month and a list of the payers, the amounts paid by each and the property covered thereby shall accompany such remittance. C. If such items of expense have already been paid in whole or in part from other sources, they may be repaid from the receipts of such levy, and such levy may be made although the work proposed may have been found impracticable or for other reasons is abandoned. D. In case the proceeds of such assessment, including those of any other assessment previously made for the preliminary fund, exceeds, [exceed] the total amount of money borrowed for the preliminary fund or the amount needed to complete the preliminary expenses, the surplus shall be placed in the general fund of the district and used to pay cost of construction, except that the same may be refunded or adjusted as hereinafter provided if deemed more just and so ordered by the court; provided, however, that if the district be dissolved the amount of surplus, if there be any, shall be prorated and refunded to the landowners paying such assessment. E. The information collected by the necessary surveys, the appraisals of benefits and damages and other information and data are hereby declared to constitute benefits for which said assessment may be levied. In case a district is dissolved or abandoned, before the work is constructed, the data, plans and estimates which have been secured shall be filed with the clerk of the court in which the district was organized, and shall be matters of public record available to anyone interested. Laws 1927, ch. 45, § 502; C. S. 1929, § 30-502; 1941 Comp., § 77-2902; 1953 Comp., § 75-30-2.