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North Dakota Century Code

Chapter 40-24

N.D. Cent. Code ch. 40-24

Special Assessment Funds and Disbursements Thereof

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