Title 40, Municipal Government
85 chapters · 1,001 sections in this title.
N.D.C.C. § 40-24-01 Lien of special assessment - Attaches on approval of assessment list - Subject only to general tax lien
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A special assessment, together with all interest and penalties which accrue thereon, shall be and remain a lien upon the property upon which the assessment is levied from the time the assessment list is approved by the governing body until the assessment is paid fully. Such lien …
N.D.C.C. § 40-24-02 Payment of special assessments - Interest
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All special assessments levied under this title may be paid without interest within ten days after they have been approved by the governing body and thereafter shall bear interest at an annual rate not exceeding one and one-half percentage points above the average net annual inte…
N.D.C.C. § 40-24-03 Lien between vendor and vendee of special assessments
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As between a vendor and vendee of real property, unless the purchase contract otherwise provides, the installments of all special assessments for local improvements which are required to be certified and returned to the county auditor in each year shall be and become a lien upon …
N.D.C.C. § 40-24-04 Sewer special assessments extended over a period of not more than thirty years
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Special assessments for the payment of the cost of constructing any sewer shall be payable in equal annual amounts, or in such annual amounts as will permit the annual increase in payment of principal to approximate the annual decrease in the interest on amounts remaining unpaid,…
N.D.C.C. § 40-24-05 Water main and waterworks special assessments extended over a period of not more than thirty years
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Special assessments for the payment of the cost of constructing or laying any water mains or constructing any waterworks shall be payable in equal annual amounts, or in such annual amounts as will permit the annual increase in payment of principal to approximate the annual decrea…
N.D.C.C. § 40-24-06 Paving and repaving special assessments extended over a period of not more than thirty years
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Special assessments for the payment of the cost of paving or repaving shall be payable in equal annual amounts, or in such annual amounts as will permit the annual increase in payment of principal to approximate the annual decrease in the interest on amounts remaining unpaid, ext…
N.D.C.C. § 40-24-07 Street improvement assessments extended over a period of not more than thirty years
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Special assessments for the expense of opening, widening, grading, graveling, or extending streets shall be payable in equal annual amounts, or in such annual amounts as will permit the annual increase in payment of principal to approximate the annual decrease in the interest on …
N.D.C.C. § 40-24-08 Assessments for street beautification extended over a period of not more than ten years
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Special assessments for maintaining grass plots or trees or for parking or other improvements for the beautification of the streets of the municipality shall be payable in equal annual installments or in such annual amounts as will permit the annual increase in payment of princip…
N.D.C.C. § 40-24-09 Payments in full of assessments - Payments to county treasurer or city auditor - Receipts
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The owner of any property against which an assessment shall have been made under this title for the cost of any improvement may pay in full or in part the amount remaining unpaid and the unpaid interest accumulated thereon. The payment in full shall discharge the lien of the asse…
N.D.C.C. § 40-24-10 One-fifth of cost of improvement may be paid by general assessment within constitutional debt limit
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Any municipality, at the option of its governing body, may provide for the payment by general taxation of all the taxable property in the municipality of not more than one-fifth of the cost of any improvement financed by the levying of special assessments other than the opening a…
N.D.C.C. § 40-24-11 Certification of assessments to county auditor
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Annually, the city auditor shall certify to the county auditor all uncertified installments of assessments which are to be extended upon the tax lists of the municipality for the current year in the manner provided in section 40-24-12. The annual certification shall continue unti…
N.D.C.C. § 40-24-12 City auditor to insert amount of improvements in county real estate book or other forms - Regulations governing
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The city auditor shall notify the county auditor not later than August twentieth in each year of any special assessments which were made in the municipality in addition to those reported in the previous year. The county auditor shall make and deliver to the city auditor on or bef…
N.D.C.C. § 40-24-13 Governing body to provide compensation for special assessment commission in making divisions of special assessments
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The governing body shall provide suitable compensation to the members of the municipal special assessment commission for services rendered in making the divisions of special assessments on property which was divided subsequent to the original assessment.
N.D.C.C. § 40-24-14 Extension of special assessments on tax lists - Collection - Payment over to municipality
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The county auditor shall extend the special assessments upon the tax lists of the municipality for the current year, and such assessments with interest and penalties shall be collected as general taxes are collected and paid over to the city auditor and shall be placed by the cit…
N.D.C.C. § 40-24-15 Special assessment record book kept by county auditor - Assessments certified for more than one year
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The county auditor shall keep in the county auditor's office a special assessment record. When any municipality causes the installments of special assessments for a period of more than one year to be certified, the county auditor shall cause the special assessments so certified t…
N.D.C.C. § 40-24-16 County treasurer to certify and receipt for amount of special assessments collected - Contents of certificate - Procedure for abatement
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Special assessments of any kind certified to the county auditor by the city auditor shall be paid to the county treasurer and included in the statement required by section 57-20-07.1 and the receipt required by section 57-20-08. If the county treasurer receives less than the full…
N.D.C.C. § 40-24-17 Interest and penalties added to special assessments - County treasurer to collect and pay over
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The county treasurer shall add to all special assessments the same interest and penalties that are added in the case of general taxes and at the same time. The county treasurer shall collect the interest and penalties with the special assessments and shall pay all such interest a…
N.D.C.C. § 40-24-18 Special improvement moneys to be kept separate - Designation and numbering of funds - Diversion of moneys prohibited
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All special assessments and taxes levied and other revenues pledged under the provisions of this title to pay the cost of an improvement shall constitute a fund for the payment of such cost, including all principal of and interest on warrants and other obligations issued by the m…
N.D.C.C. § 40-24-19 Warrants and improvement bonds - Issuance - When payable - Amounts - Temporary warrants and temporary improvement bonds - Interest - Interest coupons - Negotiability - Eligibility as investments
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The municipality, at any time after making a contract for the construction of any improvement to be financed in whole or in part by assessments, under authority of any chapter of this title, or prior thereto but after the period for filing protests against the making of such impr…
N.D.C.C. § 40-24-20 Contents of warrants
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Improvement warrants shall state upon their face for what purpose they were issued and the fund from which they are payable and shall be signed by the executive officer and countersigned by the city auditor under the seal of the municipality.
N.D.C.C. § 40-24-21 Warrants may be used as payment to contractor
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Special improvement warrants may be used in making payments on contracts for the improvements for which the special improvement fund was created at not less than the par value thereof.
N.D.C.C. § 40-24-22 Payment and cancellation of warrants by city auditor
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The city auditor shall pay special improvement warrants and the interest coupons appurtenant thereto as they mature and are presented for payment out of the district funds on which they are drawn respectively and shall cancel the warrants when paid, except that definitive improve…
N.D.C.C. § 40-24-23 Matured improvement warrants or interest coupons may be used to pay special assessments
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Any matured special improvement warrant or interest coupon may be used in the payment of special assessments levied for the payment of the improvement for which the warrant or interest coupons were issued. The warrants or coupons so used shall be canceled and retired by the city …