1915 Act Bond is issued by a district to build infrastructure such as sewer trunk line, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the Infrastructure to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act direct assessment amount. The key contact for a 1915 Act assessment is the agency that had the assessment added to a tax bill.