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