§ 40-26-07 — Actions to restrain collection of special assessments, avoid tax judgments - Duty of court

North Dakota § 40-26-07

• Jurisdiction: North Dakota
• Title 40: Municipal Government
• Ch. 40-26: Correction, Reassessments, and Fund Deficiencies

Text

Duty of court.
The court shall determine the true and just amount which any property attempted to be
specially assessed for a special improvement should pay to make the same uniform with other
special assessments for the same purpose, whenever any action or proceeding shall be
commenced and maintained before the court to prevent or restrain the collection of any special
assessment or part thereof made or levied by the officers of any municipality for any purpose
authorized by law, if such assessment shall be held to be void by reason of noncompliance with
any provision of the laws of this state. Unless the action challenges the determination of benefits
and special assessments imposed for agricultural property, the amount of the assessment as
the same appears on the assessment list shall be prima facie evidence of the true and just
amount, and judgment must be rendered and given therefor against the party liable for such
special assessment without regard to the proceedings had for the levy thereof. The judgment
shall be a lien upon the property upon which a special assessment shall have been levied, of
the same force and effect as the lien of a special assessment, and the lien of such special
judgment shall be enforced by the court in such action. No action for said purposes shall be
maintained unless it is commenced within six months after the special assessment is approved.