23.0630.01000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1330
of North Dakota
Introduced by
Representatives Roers Jones, Bosch, Hagert, Headland, Mock, D. Ruby
Senators Bekkedahl, Larsen
1 A BILL for an Act to amend and reenact section 40-23-07 of the North Dakota Century Code,
2 relating to the preferred methodology when determining special assessments.
3 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4 SECTION 1. AMENDMENT. Section 40-23-07 of the North Dakota Century Code is
5 amended and reenacted as follows:
6 40-23-07. Determination of special assessments by commission - Political
7 subdivisions not exempt.
8 1. Whenever the commission makes anya special assessment, the commission shall
9 determine the particular lots and parcels of land which, in the opinion of the
10 commission, will be especially benefited by the construction of the work for which the
11 assessment is to be made. The commission shall determine the amount in which each
12 of the lots and parcels of land will be especially benefited by the construction of the
13 work for which suchthe special assessment is to be made, and shall assess against
14 each of suchthe lots and parcels of land sucha sum, not exceeding the benefits, as is
15 necessary to pay its just proportion of the total cost of suchthe work, or of the part
16 thereofof the work which is to be paid by special assessment, including all expenses
17 incurred in making suchthe assessment and publishing necessary notices with
18 reference theretoto the assessment and the per diem of the commission. However, as
19 2. Notwithstanding subsection 1, the total area or front footage of a lot or parcel must be
20 the preferred method of determining the total benefit to each lot or parcel. Without first
21 obtaining written consent from a property owner, the commission may not consider:
22 a. The assessed value of a landowner's lot or parcel; or
23 b. The zoning classification or specific use of a lot or parcel, unless the lot or parcel
24 is used for agricultural purposes.
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 Sixty-eighth
Legislative Assembly
1 3. As an alternative to the procedurepreferred method provided in this
2 sectionsubsection 2, the special assessment commission may, in its discretion,
3 determine and allocate the cost of special assessments in accordance with the
4 method provided for in chapter 40-23.1. Property owned by a nonprofit entity and used
5 exclusively as a cemetery is exempt from collection of special assessments for
6 benefits conferred under this title and the city in which suchthe property is located
7 shall provide for the payment of special assessments, installments, and interest
8 against suchthe property by the levy of taxes according to law or by payment from
9 other funds available to the city which are derived from sources other than special
10 assessments. Benefited property belonging to counties, cities, school districts, park
11 districts, and townships is not exempt from suchthe assessment, and suchthe public
12 corporations whose property is so assessed shall provide for the payment of suchthe
13 assessments, installments thereof and interest thereon, by the levy of taxes according
14 to law. Nothing in this section may be deemed to amend other provisions of law with
15 reference to the levy of assessments on property sold for delinquent taxes.
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Statutes affected:
INTRODUCED: 40-23-07
FIRST ENGROSSMENT: 40-23-07