Section 14-93-128 - Lien for preliminary expenses(a) In case, for any reason, the improvement contemplated by any district organized under this chapter is not made, the preliminary expense shall be a first lien upon all the land in the district and shall be paid by a levy of a tax thereon.(b) The levy shall be made by the chancery court of the county and shall be collected by a receiver to be appointed by the court.Acts 1983, No. 613, § 20; A.S.A. 1947, § 20-2420.