85 chapters · 759 sections in this title.
N.D.C.C. § 40-23.1-01 Improvement district - All property to be assessed - Basis
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All property included within the limits of a local improvement district shall be considered to be the property specially benefited by the local improvement and shall be the property to be assessed to pay the cost and expense thereof or such part thereof as may be chargeable again…
N.D.C.C. § 40-23.1-02 Improvement district - Zones
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For the purpose of ascertaining the amount to be assessed against each separate lot, tract, parcel of land, or other property therein, the local improvement district shall be divided into subdivisions or zones paralleling the margin of the street, avenue, lane, alley, boulevard, …
N.D.C.C. § 40-23.1-03 Assessment rate per square foot
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1. The rate of assessment per square foot [0.09 square meter] in each subdivision of an improvement district shall be fixed on the basis that the special benefits conferred on a square foot [0.09 square meter] of land in subdivisions first, second, third, fourth, and fifth, respe…
N.D.C.C. § 40-23.1-04 Levy of assessments - Items included in cost of improvement
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At any time after the contract and bond for any work for which a special assessment is required have been executed and approved by the governing body of the municipality and the total cost of such work shall have been estimated as nearly as practicable, the governing body may dir…
N.D.C.C. § 40-23.1-05 Parking lots - Ascertaining assessments
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Notwithstanding any section of chapter 40-23, the city auditor shall determine, on the basis that the special benefit conferred upon a lot, tract, or parcel of land in the improvement district, by the establishment of a parking lot, is proportionate to the need that the business …
N.D.C.C. § 40-23.1-06 Political subdivisions not exempt from special assessments
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Benefited property belonging to counties, cities, school districts, park districts, and townships shall not be exempt from assessment and such public corporations whose property is assessed shall provide for the payment of such assessments, installments thereof, and interest ther…
N.D.C.C. § 40-23.1-08 Publication of assessment list and notice of hearing of objections to list
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The city auditor shall cause the assessment list, which may not include the amount each lot, tract, or parcel is benefited by the improvement, to be published on the municipality's website and once each week for two consecutive weeks in the official newspaper of the municipality,…
N.D.C.C. § 40-23.1-09 Alteration of assessments at hearing - Limitations
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At the hearing, the city auditor may make such alterations in the assessments as in the city auditor's opinion may be just or necessary to correct any error in the assessment list. The city auditor may increase or diminish any assessment as may be just and necessary to make the a…
N.D.C.C. § 40-23.1-10 Confirmation of assessment list after hearing - Filing list
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The city auditor, after the hearing, shall confirm the list and attach thereto its further certificate certifying that the list is correct as confirmed. The city auditor thereafter shall file the assessment list in the city auditor's office. 40-23.1-11. Publication of notice of c…
N.D.C.C. § 40-23.1-12 Aggrieved person may file notice of appeal
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Prior to the meeting at which the governing body will act upon the assessment, any aggrieved person may appeal from the action of the city auditor by filing with the city auditor a written notice of the appeal, stating therein the grounds upon which the appeal is based. 40-23.1-1…