76-6A-12: Agricultural land assessment; enforced collection.

Payment of the special assessment levied by a local cotton boll weevil control committee against a cotton producer shall be due and payable upon the cotton producer's receipt of an assessment statement from the local cotton boll weevil control committee. The committee's statement shall indicate:

A. the total number of acres treated within the cotton boll weevil control district during the control program;

B. the total acres treated, if any, that are under the control of the land user assessed;

C. the total amount of funds expended, or estimated to be spent, in the cotton boll weevil control district for the control program;

D. the total acres and yield per acre of lands under the control of the land user assessed; and

E. the amount assessed against the land user.