§ 40-29-05 — Assessment of expense

The expense of constructing, repairing, or rebuilding sidewalks must be assessed against
the lots or parcels of land benefited by the sidewalk by the city engineer, or by the street

commissioner in cities having no city engineer, who shall return the assessment and file it in the
office of the city auditor. The city auditor shall cause such assessment, together with a notice of
the time when and place where the governing body will meet to consider the approval thereof, to
be published in one issue of the official newspaper of the city at least ten days prior to the
meeting of the governing body at which the approval of the assessment will be considered.