North Dakota Century Code

Chapter 40-24

Special Assessment Funds and Disbursements Thereof

Section Section Name
40-24-01 Lien of special assessment ‑ Attaches on approval of assessment list ‑ Subject only to general tax lien
40-24-02 Payment of special assessments ‑ Interest
40-24-03 Lien between vendor and vendee of special assessments
40-24-04 Sewer special assessments extended over a period of not more than thirty years
40-24-05 Water main and waterworks special assessments extended over a period of not more than thirty years
40-24-06 Paving and repaving special assessments extended over a period of not more than thirty years
40-24-07 Street improvement assessments extended over a period of not more than thirty years
40-24-08 Assessments for street beautification extended over a period of not more than ten years
40-24-09 Payments in full of assessments ‑ Payments to county treasurer or city auditor ‑ Receipts
40-24-10 One‑fifth of cost of improvement may be paid by general assessment within constitutional debt limit
40-24-11 Certification of assessments to county auditor
40-24-12 City auditor to insert amount of improvements in county real estate book or other forms ‑ Regulations governing
40-24-13 Governing body to provide compensation for special assessment commission in making divisions of special assessments
40-24-14 Extension of special assessments on tax lists ‑ Collection ‑ Payment over to municipality
40-24-15 Special assessment record book kept by county auditor ‑ Assessments certified for more than one year
40-24-16 County treasurer to certify and receipt for amount of special assessments collected ‑ Contents of certificate ‑ Procedure for abatement
40-24-17 Interest and penalties added to special assessments ‑ County treasurer to collect and pay over
40-24-18 Special improvement moneys to be kept separate ‑ Designation and numbering of funds ‑ Diversion of moneys prohibited
40-24-19 Warrants and improvement bonds ‑ Issuance ‑ When payable ‑ Amounts ‑ Temporary warrants and temporary improvement bonds ‑ Interest ‑ Interest coupons ‑ Negotiability ‑ Eligibility as investments
40-24-20 Contents of warrants
40-24-21 Warrants may be used as payment to contractor
40-24-22 Payment and cancellation of warrants by city auditor
40-24-23 Matured improvement warrants or interest coupons may be used to pay special assessments
40-24-24 Validation