§ 40-23-05 — Notice to special assessment commission

At any time after the contract and bond for any work for which a special assessment is
required have been executed and approved by the governing body of the municipality and the
total cost of such work shall have been estimated as nearly as practicable, the governing body
may direct assessments to be levied for the payment of all or any part of such cost, and the city
auditor shall notify the chairman of the special assessment commission and shall certify to the
chairman the items of the total cost thereof so far as the same have been ascertained. The
chairman immediately shall call a meeting of the commission, which shall proceed as
expeditiously as possible to make and return the special assessment as provided in this
chapter. The total cost of the improvement which may be certified to the assessment
commission shall include the estimated construction cost under the terms of the contract, a

reasonable allowance as determined by the governing body for cost of extra work which may be
authorized under the plans and specifications, engineering, fiscal agent's and attorney's fees for
any services in connection with the authorization and financing of the improvement, cost of
publication of required notices and printing of improvement warrants, and all expenses incurred
in the making of the improvement and levy of assessments therefor. If any error is made in
estimating the cost, the governing body may direct a supplemental assessment to be made as
provided in section 40-26-02.