§ 61-09-03 — Assessments spread in proportion to benefits received - Property subject to assessment for deficiency

assessment for deficiency.
Whenever any assessment is made within an irrigation district it must be apportioned to and
spread upon each unit or tract of land in the district in proportion to the benefits received, as
determined by the assessor in accordance with section 61-09-01. Bonds, district improvement
warrants, and other obligations incurred by the district must be the obligations of the district.
Only lands within the district benefited by irrigation or drainage provided by the district and
subject to assessment for irrigation or drainage benefits are subject to assessment for any fund
created for the payment of bonds, district improvement warrants, and other district obligations.
All assessments approved and levied by an irrigation district for any fund or purpose under the
authority of this title must be in the form of special assessments and levied against both
privately and publicly owned lands.