Whenever in the judgment of the street commissioner the necessary repairs on curbing will not exceed in cost the sum of ten dollars for each twenty-five feet [7.62 meters] in front of land belonging to the same owner, the commissioner shall notify the city auditor thereof, and the city auditor forthwith shall prepare a written notice, which may be general as to the owners of the lots or parcels of land but which shall describe specifically the lots or parcels of land adjacent to which the curbing is ordered repaired, requiring such owners to repair such curbing to the satisfaction of the street commissioner within a time to be fixed in such notice. The street commissioner shall serve such notice by delivering a copy thereof to the occupant or owner of each parcel of occupied land or by leaving a copy thereof at the dwelling house upon such lot or parcel with some person over the age of fourteen years residing therein. If any lot or parcel of land is not occupied, the commissioner shall serve the notice by posting a copy thereof in a conspicuous place thereon or immediately in front thereof. If such curbing is not repaired within the time fixed in the notice, the street commissioner, as soon as practicable, shall repair the
same and certify the cost thereof, with the street commissioner's return of service of the notice, to the city auditor, and the cost of such repairs shall be paid out of the curbing special fund.
40-31-06. Assessment book for curbing repairs - Review of assessments - Extension - Collection. The city auditor shall keep in the city auditor's office a curbing repair assessment book and shall enter therein curbing costs certified by the street commissioner as an assessment against the lots or parcels of land fronting on or adjoining such curbing, and the name of the owner of such lots or parcels of land if known to the city auditor. At a regular meeting, the governing body shall review all assessments and hear all complaints against the same and approve the same as finally adjusted. The city auditor shall deliver to the county auditor a duplicate of all assessment rolls containing assessments made under the provisions of this chapter, and the county auditor shall extend the assessments in the proper column against the property assessed. Each assessment shall be collected and the payment thereof enforced as county and state taxes are collected and enforced. When collected, the assessment shall be paid over by the county treasurer to the city auditor in the same manner as other taxes.