§ 40-31-06 — Assessment book for curbing repairs - Review of assessments - Extension - Collection

Collection.
The city auditor shall keep in the city auditor's office a curbing repair assessment book and
shall enter therein curbing costs certified by the street commissioner as an assessment against
the lots or parcels of land fronting on or adjoining such curbing, and the name of the owner of
such lots or parcels of land if known to the city auditor. At a regular meeting, the governing body
shall review all assessments and hear all complaints against the same and approve the same
as finally adjusted. The city auditor shall deliver to the county auditor a duplicate of all
assessment rolls containing assessments made under the provisions of this chapter, and the
county auditor shall extend the assessments in the proper column against the property
assessed. Each assessment shall be collected and the payment thereof enforced as county and
state taxes are collected and enforced. When collected, the assessment shall be paid over by
the county treasurer to the city auditor in the same manner as other taxes.