District treasurer to insert amount of improvements in county real estate book or other forms - Regulations governing
N.D. Cent. Code § 61-24.8-31
in effect61-24.8-31. District treasurer to insert amount of improvements in county real estate
book or other forms - Regulations governing.
The district treasurer shall notify the county auditor not later than August twentieth in each
year of any special assessments that were made in the improvement district in addition to those
reported in the previous year. The county auditor shall make and deliver to the district treasurer
on or before September twentieth each year a copy of the real estate assessment book or other
forms for the current year covering all additions in which any special assessments have existed
and where any will appear for the current year as advised by the district treasurer. The district
treasurer shall insert in the proper columns under the appropriate headings the amount of each
of the installments of the assessments on the lots or subdivisions of lots or tracts of land which
are to be extended upon the tax lists of the improvement district for the current year. The district
treasurer shall show the total amount of special assessments certified to the county auditor for
the current year. If a division of property has been made since the original assessment, the
district treasurer shall make or cause to be made the proper division of the special assessments
on the lots or tracts of land in the same manner as general taxes are divided and assessed as
furnished by the county auditor. The district treasurer shall certify the special assessments to
the county auditor by November first of each year.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t61c24-8.pdf#nameddest=61-24p8-31Fetched: 10/16/2026