Title 40, Municipal Government

The expense of constructing, repairing, or rebuilding sidewalks must be assessed against the lots or parcels of land benefited by the sidewalk by the city engineer, or by the street commissioner in cities having no city engineer, who shall return the assessment and file it in the…

Bids for the construction of sidewalks in a city must be made in accordance with chapter 48-01.2.

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…

The city auditor shall keep in the city auditor's office a book called "sidewalk assessment book" and shall enter therein the cost certified by the street commissioner or the governing body as an assessment against the lots or parcels of land benefited by a sidewalk constructed, …

All assessments for sidewalks must be payable in equal annual amounts extending over a period not exceeding twenty years and must bear interest at an annual rate of not more than two percentage points above the average net annual interest rate on warrants for the total amount of …

Except as otherwise provided in this chapter, a municipality shall not be liable generally on any contract for the construction, rebuilding, or repairing of sidewalks and shall not be required to pay funds raised by general taxation upon any such contract.

All moneys received by a municipality from assessments for the construction, rebuilding, or repairing of sidewalks shall be kept in a separate fund designated as "sidewalk special fund". Warrants shall be drawn on such fund for the payment of the cost of constructing, rebuilding,…

All sidewalk assessment warrants shall be payable as specified and in such amounts as in the judgment of the governing body will be provided by the taxes and assessments. The warrants shall bear interest at a rate or rates and be sold at a price resulting in an average net intere…

The city auditor shall pay sidewalk assessment warrants and interest thereon at the time or times and in the manner designated by the governing body out of the sidewalk special fund.

If two-thirds of the resident owners in number or in value of the real estate bounding both sides of any street, not less than one block in area, shall petition the governing body of a municipality to have such street ditched for the purpose of draining the same or any property a…

If snow and ice are not removed from sidewalks within the time and in the manner provided by the ordinances of the municipality, the snow and ice may be removed by or under the direction of the street commissioner and the necessary expense thereof shall be chargeable against the …

The city auditor shall give notice of the hearing and confirmation of the report of snow and ice removal and of the assessment therefor at the regular June meeting of the governing body. Such notice shall notify all persons objecting to the report and assessment to appear and pre…

At the meeting of the governing body in June or at such later meeting as the hearing and confirmation of such assessment may be adjourned to, the governing body shall consider and hear any objection to the snow and ice removal assessment, or to any part thereof, and after revisin…

From the time any assessment list provided for in this chapter is approved by the governing body, the assessment, with interest and penalties thereon, shall be and remain a permanent lien upon the property upon which the assessment is levied until the assessment is paid in full, …