§ 40-23-19 — Assessments on annexed property for previous benefits

North Dakota § 40-23-19

• Jurisdiction: North Dakota
• Title 40: Municipal Government
• Ch. 40-23: Assessment of Benefits

Text

Any property that was outside the corporate limits of the municipality at the time of
contracting for an improvement, which is benefited by the improvement and is subsequently
annexed to the municipality, may be assessed for the improvement subject to the same
conditions and by the same procedure as provided in section 40-23-18. The property that is
benefited may also be assessed for any improvement, within or outside the corporate limits,
which is determined by the governing body and the special assessment commission to benefit
property that was outside the corporate limits at the time of contracting for the improvement,
whether or not an improvement district was previously created for the improvement. For this
purpose, the governing body may create one or more improvement districts comprising all or
part of the annexed territory. The governing body may provide for the levy of special
assessments upon such property in the manner provided in this title, but may dispense with the
requirements of this title as to the adoption of a resolution of necessity and the advertisement
and award of a contract for the improvement. Assessment proceedings under this section are
valid notwithstanding any failure of the previous proceedings to comply with the provisions of
law regarding improvements to be financed by special assessments. The governing body may
use a reasonable depreciation schedule for the improvement in determining the amount of any
special assessment subsequently levied under this section.