The expenses of maintaining the service provided by the service district shall be assessed against the parcels of land properly chargeable therewith, in amounts to be determined by and in accordance with the provisions of section 40-23-05. For the purpose of assessing the expenses of a service district, the board of county park commissioners shall serve as the special assessment commission.
11-28.1-06. Assessment list to be prepared - Contents - Certificate attached to assessment list. The board of county park commissioners, serving as the special assessment commission, shall make or cause to be made a complete list of the annual benefits and assessments setting forth each lot or tract of land assessed, the amount each lot or tract is annually benefited by the service, and the amount annually assessed against each. There shall be attached to the list of assessments a certificate signed by a majority of the members of the special assessment commission certifying that the same is a true and correct assessment of the property therein described to the best of their judgment, and stating the several items of expense included in the assessment.