North Dakota § 61-24.8-30 Certification of assessments to county auditor

North Dakota Statutes

§ 61-24.8-30 — Certification of assessments to county auditor

North Dakota § 61-24.8-30

Title 61Waters

Ch. 61-24.8Garrison Diversion Conservancy District Irrigation Special Assessments

This text of North Dakota § 61-24.8-30 (Certification of assessments to county auditor) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 61-24.8-30 (2026).

Text

When the board, by resolution, has caused special assessments to be levied to cover the
cost of constructing a project the board shall determine the rate of interest unpaid special
assessments are to bear, which rate may not exceed one and one-half percent above the bond
rate. Interest on unpaid special assessments commences on the date the assessments are
finally confirmed by the board. Special assessments may be certified and made payable in
equal annual installments, the last of which must be due and payable not more than thirty years
after the date of the bonds to be paid. The secretary of the district shall certify to the county
auditor of the county in which the improvement district is situated, or if the improvement district
embraces more than one county to the county auditor of eac

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When the board, by resolution, has caused special assessments to be levied to cover the
cost of constructing a project the board shall determine the rate of interest unpaid special
assessments are to bear, which rate may not exceed one and one-half percent above the bond
rate. Interest on unpaid special assessments commences on the date the assessments are
finally confirmed by the board. Special assessments may be certified and made payable in
equal annual installments, the last of which must be due and payable not more than thirty years
after the date of the bonds to be paid. The secretary of the district shall certify to the county
auditor of the county in which the improvement district is situated, or if the improvement district
embraces more than one county to the county auditor of each county in which improvement
district lands subject to such special assessments are situated, the total amount assessed
against each piece, parcel, lot, or tract of land. The secretary of the district also shall file with the
county auditor of each county in which district lands lie a statement showing the cost of the
project and the part of the project to be financed by special assessments. Funds needed to pay
the cost of maintaining a project may be raised in the same manner as funds were raised to
meet construction costs. If the project was financed in whole or in part through the use of
special assessments, the board shall prorate the cost of construction. The district treasurer
annually shall certify to the county auditor all uncertified installments of assessments which are
to be extended upon the tax lists of the improvement district for the current year, in the manner
provided in this section. The annual certification must continue until the amount of moneys on
deposit in the fund established under section 61-24.8-36 is sufficient to cover outstanding
principal of and interest on any obligations issued to fund the projects, and in addition, to repay
the district for any payments made by the district to fund deficiencies in the fund established
under section 61-24.8-36.