§ 40-23-18 — Assessments on property within the corporate limits

A subsequent assessment may not be levied for any improvement on any property that was
within the corporate limits of the municipality on the date of the execution of the first contract for
any part of the improvement, unless a special improvement district was originally created for the
improvement, and the property on which the subsequent assessment is to be levied was not
originally assessed for the improvement but is subsequently included within another
improvement district created to finance an improvement that will be connected directly or
indirectly with the original improvement. Assessments under this section may be included in a

separate column in the special assessment list prepared for the improvement district and levied
upon the properties included in the district at the same time and upon the same notices and
hearings as provided by law for the other assessments. A resolution determining the necessity
of the improvement must have been adopted in the manner prescribed by law, referring to the
designation of the district created for the original improvement and stating that a portion of the
cost of the improvement is proposed to be assessed upon property within the improvement
district.