Liability of property included or excluded.

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All taxable property annexed to a district shall thereafter be subject to the levy of taxes for the payment of any indebtedness of the district outstanding at the time of the annexation. Real property excluded from a district shall thereafter be subject to the levy of taxes for the payment of any indebtedness of the district outstanding at the time of its exclusion in the same manner and to the same extent as if such property had not been excluded from the district.

History: 1941 Comp., § 77-3423, enacted by Laws 1943, ch. 80, § 23; 1953 Comp., § 75-18-23; Laws 1963, ch. 261, § 6.


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