North Dakota Statutes
§ 61-12-27 — Apportionment and enforcement of taxes
After fixing the cost of a flood irrigation project, the board of flood irrigation shall carry out
upon the assessment list the specific amount which each lot or tract of land benefited by the
project for which the tax is levied is liable to pay on account of procuring the same according to
the percentage which by section 61-12-22 it is required to fix and determine. Such list thereupon
shall be filed in the office of the county auditor of the county in which the lands benefited are
situated and the auditor shall extend upon the tax list as a special tax the several amounts
shown by such list, specifying in such tax list the particular flood irrigation project for the
construction or procurement of which the special tax is assessed. Such special tax shall be
collected and enforced in the s
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Nearby Sections
15
§ 61-01-01
Waters of the state - Public waters§ 61-01-01.1
Reciprocal rights of riparian owners§ 61-01-02
Right to use water - Basis - Waters appropriated for irrigation purposes - Priority in time§ 61-01-04
Eminent domain - Who may exercise§ 61-01-06
Watercourse and waterway - Definitions§ 61-01-07
Obstruction of watercourses - Penalty§ 61-01-08
Obstructing navigation - Penalty§ 61-01-09
Destruction of dams - Penalty§ 61-01-11
Removing or injuring piles - Penalty