The Daily Banner, Greencastle, Putnam County, 9 September 1964 — Page 14

Page 14 WEDNESDAY, SEPTEMBER 9,1964

GREENCASTLE, INDIANA

THE DAILY BANNER

BIG RACOON WATERSHED TENTH in a Senes of Questions and Answers on the Big Raccoon Watershed Q. What kinds of taxes are used by a Convervancv District? A. There are two kinds of assessments in the usual watershed situation. 1. Special Benefits tax is a tax applied at a uniform rate on all the real property

with in the conservancy dis- 2. trict. The rate is set each year by the same procedure used by a city or town. Each year the board of directors must prepare a budget estimating expenses and income for the next year. Public notice must be given and a hearing held annually on the tax levy. The budget is also reveiwed by the county tax adjustment board and the state Board of Tax Commissioners. The tax is collected by the county treasurer.

The Exceptional Benefit assessment is an assessment against real property in the District which gives exceptional benefits over and above the special benefits. For example, the entire area will have special benefits from a reduction in road and bridge damage, less interreuption of traffic and a benefit from public recreation facilities and the overall economic boost to the community. In addition to the above, those farms which have flooding and

drainage problems will eventually have less crop and pasture loss, less fence damage, less debris cleanup, less scour damage, and more intensive land use and therefore more earning power and an increased land value. The Floodplain real property will probably have an exceptional benefits assessment over and above the special benefits. The court appoints 3 appraisers who shall study the District’s plan and view the

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land. These appraisers make a report to the court whether or not exceptional benefits exist. They also determine the location and amounts of exceptional benefits. These payments may be made in a lump sum or spread in installments over 10 to 20 years with a 6 percent interest charge.

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THE DANIEL BOONE, first Polaris firing submarine assigned to the U S. Pacific: Fleet, passes through the Panama Canal en route to West Coast after missile tests at Cape Kennedy.

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