County treasurer to certify and receipt for amount of special assessments collected - Contents of certificate - Procedure for abatement
N.D. Cent. Code § 40-24-16
in effect40-24-16. County treasurer to certify and receipt for amount of special assessments
collected - Contents of certificate - Procedure for abatement.
Special assessments of any kind certified to the county auditor by the city auditor shall be
paid to the county treasurer and included in the statement required by section 57-20-07.1 and
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 received between taxes and special assessments in
proportion to the respective amounts of taxes and special assessments due. When prorating
any tax payment received prior to October fifteenth, the term "due", as it pertains to real estate
taxes, shall include only the first installment of real estate taxes. Special assessments shall not
be subject to abatement or refund by proceedings under chapter 57-23, but shall 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 city auditor of all the taxes and
special assessments collected during the preceding month, shall certify the amounts of special
assessments collected. The certificate shall state specifically the lot or known subdivision
thereof as it appears on the tax books of the county treasurer, and the block, addition, amount
collected, and the amount credited to each lot or known subdivision thereof, and the year for
which the sum was collected. The certificate shall be furnished to the city auditor.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c24.pdf#nameddest=40-24-16Fetched: 10/16/2026