One-fifth of cost of improvement may be paid by general assessment within constitutional debt limit
N.D. Cent. Code § 40-24-10
in effect40-24-10. One-fifth of cost of improvement may be paid by general assessment within
constitutional debt limit.
Any municipality, at the option of its governing body, may provide for the payment by
general taxation of all the taxable property in the municipality of not more than one-fifth of the
cost of any improvement financed by the levying of special assessments other than the opening
and widening of streets or the laying of sewer or water connections from the main to the curb
line. Any amount which the municipality shall determine to pay by general assessment shall be
considered as a part of the debt of the municipality and shall not be valid unless such amount is
within the constitutional debt limit of such municipality. Any incorporated city, by a two-thirds vote
of the qualified voters thereof voting upon the question at a general or special election, may
increase its limit of indebtedness three percent on the assessed valuation of taxable property in
such city beyond five percent of the valuation thereof, and by a majority vote, in like manner,
may increase its limit of indebtedness four percent of such valuation without regard to the
existing indebtedness of such city for the purpose of constructing or purchasing waterworks for
furnishing a supply of water to the inhabitants of such city, or for the purpose of constructing
sewers; provided, that such increase or increases must be duly voted before the levy of any
general taxes exceeding the existing debt limit may be made to pay part of the cost of any such
improvement. In making any contract with reference to any special improvement, the governing
body may take into consideration such portion of the cost of the improvement as will be paid by
general assessment and may make appropriations and levy taxes and assessments therefor in
annual installments extending over the same period of time as is provided in the special
assessments for such improvement. The appropriation may be made at such time as occasion
may require and shall be included in the municipality's first annual tax levy thereafter. The
appropriation and levy, whether it is made as a part of the regular annual appropriation
ordinance or otherwise, shall state the specific improvement for which the assessment is made
and the tax levied, the amount thereof, and the district in which the improvement is made. The
amount of such assessment and the moneys collected thereon shall become a part of the
district fund upon which the warrants issued in payment for the improvement are to be drawn.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c24.pdf#nameddest=40-24-10Fetched: 10/16/2026