Determination of special assessments by commission - Political subdivisions not exempt
N.D. Cent. Code § 40-23-07
in effect40-23-07. Determination of special assessments by commission - Political
subdivisions not exempt.
Whenever the commission makes any special assessment, the commission shall determine
the particular lots and parcels of land which, in the opinion of the commission, will be especially
benefited by the construction of the work for which the assessment is to be made. The
commission shall determine the amount in which each of the lots and parcels of land will be
especially benefited by the construction of the work for which such special assessment is to be
made, and shall assess against each of such lots and parcels of land such sum, not exceeding
the benefits, as is necessary to pay its just proportion of the total cost of such work, or of the
part thereof which is to be paid by special assessment, including all expenses incurred in
making such assessment and publishing necessary notices with reference thereto and the per
diem of the commission. However, as an alternative to the procedure provided in this section,
the special assessment commission may, in its discretion, determine and allocate the cost of
special assessments in accordance with the method provided for in chapter 40-23.1. Property
owned by a nonprofit entity and used exclusively as a cemetery is exempt from collection of
special assessments for benefits conferred under this title and the city in which such property is
located shall provide for the payment of special assessments, installments, and interest against
such property by the levy of taxes according to law or by payment from other funds available to
the city which are derived from sources other than special assessments. Benefited property
belonging to counties, cities, school districts, park districts, and townships is not exempt from
such assessment, and such public corporations whose property is so assessed shall provide for
the payment of such assessments, installments thereof and interest thereon, by the levy of
taxes according to law. Nothing in this section may be deemed to amend other provisions of law
with reference to the levy of assessments on property sold for delinquent taxes.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c23.pdf#nameddest=40-23-07Fetched: 10/16/2026