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EXPL;MlA T ION While researching the pertinent flood control and drainage laws, the authors made certain decisions as to the text. ThE'rE! are a number of items that are consistently omitted from the descriptions. They are as follows: o Differences between State home rule and that of other counties and cities, which are generally nonrelated for these purposes. o Assessment all cases. collection and levy of taxes by county treasurers who, in almost are charged with the actual administration of tax on behalf of the entities enpowered to leV';, a tax. o Description of normal operating powers for bodies created by statutory author i ty. such as the abi Ii ty to adopt a sea I, have an office. obtain secretarial assistance, and so forth. o Refunding authority for bond issues; this is almost always provided where authority is granted to use bond financing. o Bonds to cover costs of organization and formation of districts may be required in cases where the process is initiated by petition; they are not mentioned. o Enforcement, criminal sanctions. and jUdicial review are not mentioned. o Definitions are provided for the clarification of many statutes; however. they are ment ionedor given only WherE! the definition of a term is important in understanding the descl:iption of the law. The lack of definitions in this text does not imply the absence of definitions in any statute. The purpose of this manual is to increase acceS13 ibi 1 i ty of the statutes; therefore. a great dE,al of judgment is involved in the decisions to include or omit items that are included in the statutes. The intended users of this manual will have a wide range of career backgrounds and experience in local government, and will appreciate any help in making these topics as clear as possible. This manual is valid thru July 31, 1987. Intro-4