The entire cost of furnishing gravel, together with the cost of the legal notices and engineering services involved, and including the cost of gravel used at street intersections, shall thereupon be assessed against the property adjoining such street upon a front foot basis by the city engineer. The city engineer shall return the assessments of such cost and file the same in the office of the city auditor, who shall cause such assessment, together with a notice of the time and place when and where the governing body will meet to consider the approval thereof, to be published in one issue of the official newspaper at least ten days prior to the meeting of the governing body at which the approval of such assessment will be considered. Upon such hearing, the decision of the board shall be final.
40-54-06. City auditor to deliver duplicate assessment rolls - Collection of assessments. On or before the first day of September of each year, 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. Such assessments shall be collected and the payment thereof enforced as county and state taxes are collected and enforced and such assessments shall constitute a lien against the property designated in the same manner and to the same extent as other special assessments. When collected, the assessments shall be paid over by the county treasurer to the city auditor in the same manner as other taxes.