85 chapters · 1,001 sections in this title.
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…