Title 61 — Waters
57 chapters · 825 sections in this title.
N.D.C.C. § 61-09-04 Assessment of property not in name of owner not to invalidate assessment
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The assessment of any property in the name of a person not the owner thereof in no way shall invalidate the assessment of any unit or tract of land. 61-09-05. Assessor to determine amounts payable to United States' agencies and other persons or districts. The district assessor in…
N.D.C.C. § 61-09-06 When assessment roll completed - When board to equalize assessments
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On or before the fifteenth day of June in each year, the assessor shall complete the assessment roll and deliver it to the secretary of the district. The board of directors thereupon at its regular meeting in July shall proceed to equalize such assessments. At least ten days befo…
N.D.C.C. § 61-09-09 Board may levy assessment for general fund - Contents
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If the board finds it necessary it may levy an assessment for the expenses incurred in organizing the district, for the operation, maintenance, and repair of the irrigation works, for the payment of salaries of officers and employees, and for general expenses. Such assessment sha…
N.D.C.C. § 61-09-11 Assessments and taxes collected by county treasurer - Manner
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Assessments or taxes shall be collected by the county treasurer at the same time and in the same manner as other taxes are collected in the county, except that such county treasurer shall receive in payment to the general fund mentioned in this chapter, for the year in which the …
N.D.C.C. § 61-09-12 Refusal or failure of board to cause assessment to be made
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In case the board shall refuse, fail, or neglect to cause an assessment or levy to be made for the principal and interest of outstanding bonds, or improvement warrants, and for all payments due, or to become due, in the ensuing year to the United States, or to any department or a…
N.D.C.C. § 61-09-17 Abatement of assessments - Exception
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The board of county commissioners, with the approval of the tax commissioner, may abate any assessments made by irrigation districts if application therefor is approved by the board of the irrigation district. In case such assessments are made for the purpose of meeting payments …
N.D.C.C. § 61-09-19 Special election - Notice - Ballots
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The election provided for in section 61-09-18 shall be called upon the notice prescribed, and shall be held and the result thereof determined and declared in all respects in conformity with the provisions relating to bond elections. The notice must specify the amount of money pro…
N.D.C.C. § 61-09-20 How rate of special assessment determined
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The rate of assessment determined by a special election as provided in section 61-09-18 shall be ascertained and apportioned in the manner as provided in this chapter, specifically sections 61-09-01 through 61-09-03, for all special assessments which an irrigation district has th…