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North Dakota Century Code
Title 61
Chapter 61-09
N.D. Cent. Code ch. 61-09
Assessments in Irrigation Districts
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61-09-01
District assessor to examine tracts of land to fix annual assessments levied thereon
61-09-02
District assessor to make list or prepare map to show apportionment of assessments - Filing
61-09-03
Assessments spread in proportion to benefits received - Property subject to assessment for deficiency
61-09-04
Assessment of property not in name of owner not to invalidate assessment
61-09-05
Assessor to determine amounts payable to United States' agencies and other persons or districts
61-09-06
When assessment roll completed - When board to equalize assessments
61-09-07
Meeting of board for equalization - Duties - Secretary to be present to note changes
61-09-08
Board to levy assessment against lands of district - Amount - How determined
61-09-09
Board may levy assessment for general fund - Contents
61-09-10
Secretary to enter sum assessed against each tract for each fund - Certifying to county auditor - Duty of auditor
61-09-11
Assessments and taxes collected by county treasurer - Manner
61-09-12
Refusal or failure of board to cause assessment to be made
61-09-13
Board may borrow additional funds if levy of annual assessment is insufficient for district - Limitations
61-09-14
Borrowing in excess of ninety percent of levy prohibited - Additional levy permissible - Transfer of balance in fund
61-09-15
Assessment made to be general tax - When due and delinquent - Tax lien to be preferred lien
61-09-16
Payment of assessments under protest - When refunding taxes or assessments
61-09-17
Abatement of assessments - Exception
61-09-18
Board may call special election to determine if special assessment shall be levied
61-09-19
Special election - Notice - Ballots
61-09-20
How rate of special assessment determined