1. If the water resource board proposes to make any special assessment under this chapter, the board, before the hearing required under section 61-16.1-18, shall inspect all lots and parcels of land which may be subject to assessment and shall determine from the inspection the particular lots and parcels of lands which, in the opinion of the board, will be benefited by the construction of the work for which the assessment is made. The board shall determine the proportion of the total cost of acquiring right of way and constructing and maintaining the project in accordance with, but not
exceeding, the benefits received, against any county, township, or city, in its corporate capacity, which may be benefited directly or indirectly and any lot, piece, or parcel of land which is directly benefited by the project. 2. In determining benefits the board shall consider, among other factors, property values, degree of improvement of properties, and productivity. Property belonging to the United States is exempt from assessment under this chapter, unless the United States has provided for the payment of any assessment levied against the property for benefits received. Benefited property belonging to counties, cities, school districts, park districts, and townships is not exempt from assessment under this chapter, and political subdivisions whose property is assessed shall provide for the payment of the assessments, installments, and interest by the levy of taxes according to law. Any county, township, or city assessed in its corporate capacity for benefits received shall provide for the payment of the assessments, installments, and interest from the political subdivision's general fund or by levy of a general property tax against all the taxable property in the political subdivision in accordance with law. Tax limitations provided by any statute of this state do not apply to tax levies made by a political subdivision for the purpose of paying any special assessments under this chapter. 3. The board shall prepare a list identifying the assessments allocated to each lot and parcel of land for the project. A certificate signed by a majority of the members of the board must be attached to the list and state the assessment in the list is based on a correct determination of the benefits to the assessed land described to the best of the members' judgment. The certificate also must identify the several items of expense included in the assessment.
61-16.1-22. Assessment list to be published - Notice of hearing - Alteration of assessments - Confirmation of assessment list - Filing. 1. After entering an order establishing the project, the water resource board shall provide notice of a hearing at which the board will meet to hear objections to the proposed assessments from any interested party or agent for an interested party. The notice must: a. Include a copy of the order establishing the project; b. Specify the time and place of the hearing; c. Identify the beginning, terminus, and general course of the project as finally determined by the engineer and the board; d. Include the assessment list showing the percentage assessment against each parcel of land benefited by the proposed project and the approximate assessment in terms of money apportioned; e. Be mailed to each affected landowner at the landowner's address as shown by the tax rolls of the county in which the affected property is located. The board may send the assessment list and notice by regular mail attested by an affidavit of mailing signed by the attorney or secretary of the board; and f. Be published once a week for two consecutive weeks in the newspaper of general circulation in the area in which the affected lands are located. 2. The date set for the hearing must be at least twenty days after the notice is mailed. At the hearing, the board may alter the assessments as the board deems just and necessary to correct any error in the assessment but shall make the aggregate of all assessments equal to either the total amount required to pay the entire cost of the work for which the assessments are made, or the part of the cost to be paid by special assessment. An assessment may not exceed the benefit as determined by the board to the parcel of land or political subdivision assessed. The board then shall confirm the assessment list. The secretary shall attach to the list a certificate stating the list is correct as confirmed by the board and shall file the list in the office of the secretary.