UNITED STATES DEPARTMENT OF AGRICULTURE 
DEPARTMENT BULLETIN No. 1207 
Washington, D. C. 
February, 1924 
DRAINAGE DISTRICT ASSESSMENTS 
A STUDY OF PRESENT PRACTICES IN ASSESSING BENEFITS 
UNDER THE STATE DRAINAGE LAWS 
By 
GEORGE R. BOYD, Senior Drainage Engineer, in Collaboration with 
R. A. HART, Senior Drainage Engineer 
Bureau of Public Roads 
contents 
Introduction 
Summary 
Assessments Defined 
The Underlying Principles of Special ksstt*' 
Limitations and Discretions of Legislative Power 
Drainage Assessment Laws ....*.. 
Kinds of Property Liable for Assessment . . . 
Definition 
Kinds of Benefits 
The Relation between Benefits and Assessments 
Methods of Apportionment 
The Board of Assessors and ks Duties .... 
Additional Assessments 
Roassesment of Benefits . 
Page 
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21 
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25 
Page 
Maintenance Assessments 25 
Assessment Subdistricts 26 
Assessments in Two Districts .......28 
Assessments against Incorporated Towns ... 30 
Railroad Assessments 32 
Elements of Railroad Benefits ..... 40 
Examples of Railroad Assessments ... 42 
Railroad Damages ...44 
Highway Assessments 46 
Assessment of Irrigation Canals ...... 48 
Assessments without Usual Benefits .... 48 
Damages to Agricultural Lands ...... 48 
Methods of Making Assessments 51 
The Percentage Method 52 
The Classification Method 56 
The Actual Value of the Benefits Method . 57 
WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1924 
