§ 61-35-81 — County treasurer to certify and receipt for amount of special assessments collected - Contents of certificate - Procedure for abatement

North Dakota § 61-35-81

• Jurisdiction: North Dakota
• Title 61: Waters
• Ch. 61-35: Water Districts

Text

collected - Contents of certificate - Procedure for abatement.
Special assessments of any kind certified to the county auditor by the district treasurer must
be paid to the county treasurer and included in the receipt required by section 57-20-08. If the
county treasurer receives less than the full amount of taxes and special assessments due at any
time on any lot or tract of real estate, the county treasurer shall allocate the amount of such
payment between taxes and special assessments in proportion to the respective amounts of
taxes and special assessments which are then due. When prorating any tax payment received
before October fifteenth, the term "due", as it pertains to real estate taxes, includes only the first
installment of real estate taxes. Special assessments are not subject to abatement or refund by
proceedings under chapter 57-32 but may be reviewed and corrected only in the manner and
upon the conditions provided in chapter 40-26. The county treasurer, at the time set by law for
the payment to the district treasurer of all the taxes and special assessments collected during
the preceding month, shall certify the amounts of special assessments collected. The certificate
must state specifically the lot or known subdivision as it appears on the tax books of the county
treasurer, and the block, addition, amount collected, and amount credited to each lot or known
subdivision, and the year for which the sum was collected. The certificate must be furnished to
the district treasurer.