40-23.1 Alternative Allocation of Special Assessments
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<![CDATA[CHAPTER 40-23.1ALTERNATIVE ALLOCATION OF SPECIAL ASSESSMENTS40-23.1-01. Improvement district - All property to be assessed - Basis. All propertyincluded within the limits of a local improvement district shall be considered to be the property<br>specially benefited by the local improvement and shall be the property to be assessed to pay the<br>cost and expense thereof or such part thereof as may be chargeable against the property<br>specially benefited. The cost and expense shall be assessed upon all the property in accordance<br>with the special benefits conferred thereon in proportion to area and distance back from the<br>marginal line of the public way or area improved.Page No. 140-23.1-02. Improvement district - Zones. For the purpose of ascertaining the amountto be assessed against each separate lot, tract, parcel of land, or other property therein, the local<br>improvement district shall be divided into subdivisions or zones paralleling the margin of the<br>street, avenue, lane, alley, boulevard, park drive, parkway, public place, or public square to be<br>improved, numbered respectively first, second, third, fourth, and fifth.The first subdivision shall include all lands within the district lying between the streetmargins and lines drawn parallel therewith and thirty feet [9.14 meters] therefrom.The second subdivision shall include all lands within the district lying between lines drawnparallel with and thirty and sixty feet [9.14 and 18.29 meters] respectively from the street<br>margins.The third subdivision shall include all lands within the district lying between lines drawnparallel with and sixty and ninety feet [18.29 and 27.43 meters] respectively from the street<br>margins.The fourth subdivision shall include all lands, if any, within the district lying between linesdrawn parallel with and ninety and one hundred twenty feet [27.43 and 36.58 meters]<br>respectively from the street margins.The fifth subdivision shall include all lands, if any, within the district lying between a linedrawn parallel with and one hundred twenty feet [36.58 meters] from the street margin and the<br>outer limit of the improvement district.Page No. 240-23.1-03. Assessment rate per square foot.1.The rate of assessment per square foot [0.09 square meter] in each subdivision of<br>an improvement district shall be fixed on the basis that the special benefits conferred<br>on a square foot [0.09 square meter] of land in subdivisions first, second, third,<br>fourth, and fifth, respectively, are related to each other as are the numbers forty-five,<br>twenty-five, twenty, ten, and five, respectively, and shall be ascertained in the<br>following manner:a.The products of the number of square feet [0.09 square meter] in subdivisions<br>first, second, third, fourth, and fifth, respectively, and the numbers forty-five,<br>twenty-five, twenty, ten, and five, respectively, shall be ascertained;b.The aggregate sum thereof shall be divided into the total cost and expense of<br>the improvement; andc.The resultant quotient multiplied by forty-five, twenty-five, twenty, ten, and five,<br>respectively, shall be the respective rate of assessment per square foot [0.09<br>square meter] for subdivisions first, second, third, fourth, and fifth.2.Provided, that in lieu of the above formula the rate of assessment per square foot<br>[0.09 square meter] in each subdivision of an improvement district may be fixed on<br>the basis that the special benefits conferred on a square foot [0.09 square meter] of<br>land in subdivisions first, second, third, fourth, and fifth, respectively, are related to<br>each other as the numbers 0.015000, 0.008333, 0.006666, 0.003333, and 0.001666,<br>respectively, and the method of determining the assessment on each lot, tract, or<br>parcel of land in the improvement district may be ascertained in the following<br>manner:a.The products of the number of square feet [0.09 square meter] in subdivisions<br>first, second, third, fourth, and fifth, respectively, for each lot, tract, or parcel of<br>land in the improvement district and the numbers 0.015000, 0.008333,<br>0.006666, 0.003333, and 0.001666, respectively, shall be ascertained.Thesum of all such products for each such lot, tract, or parcel of land shall be the<br>number of "assessable units of frontage" therein;b.The rate for each assessable unit of frontage shall be determined by dividing<br>that portion of the total cost of the improvement representing special benefits by<br>the aggregate sum of all assessable units of frontage; andc.The assessment for each lot, tract, or parcel of land in the improvement district<br>shall be the product of the assessable units of frontage therefor, multiplied by<br>the rate per assessable unit of frontage.Page No. 340-23.1-04. Levy of assessments - Items included in cost of improvement. At anytime after the contract and bond for any work for which a special assessment is required have<br>been executed and approved by the governing body of the municipality and the total cost of such<br>work shall have been estimated as nearly as practicable, the governing body may direct<br>assessments to be levied for the payment of all or any part of such cost, and the city auditor shall<br>ascertain and return, as provided in this chapter, the total assessment against each separate lot,<br>tract, or parcel of land in the improvement district.The total cost of the improvement shallinclude the estimated construction cost under the terms of the contract; a reasonable allowance<br>as determined by the governing body for cost of extra work which may be authorized under the<br>plans and specifications; engineering, fiscal agent's, and attorney's fees for any services in<br>connection with the authorization and financing of the improvement; cost of publication of<br>required notices and printing of improvement warrants; and all expenses incurred in the making<br>of the improvement and levy of assessment therefor. In the event that any error is made in<br>estimating the cost, the governing body may direct a supplemental assessment to be made as<br>provided in section 40-26-02.Page No. 440-23.1-05. Parking lots - Ascertaining assessments. Notwithstanding any section ofchapter 40-23, the city auditor shall determine, on the basis that the special benefit conferred<br>upon a lot, tract, or parcel of land in the improvement district, by the establishment of a parking<br>lot, is proportionate to the need that the business conducted thereon has for a parking lot, the<br>amount which each lot, tract, or parcel of land will be especially benefited by the construction of<br>the work for which such special assessment is to be made, and shall assess against each lot,<br>tract, or parcel of land such sum, not exceeding the benefits, as shall be necessary to pay its just<br>proportion of the total cost of such work, or of the part thereof which is to be paid by special<br>assessment, including all expenses incurred in making such assessment and publishing<br>necessary notices with reference thereto. Such action shall be subject to the final approval of the<br>governing body which may increase or diminish any of such assessments as it may deem just.Page No. 540-23.1-06. Political subdivisions not exempt from special assessments. Benefitedproperty belonging to counties, cities, school districts, park districts, and townships shall not be<br>exempt from assessment and such public corporations whose property is assessed shall provide<br>for the payment of such assessments, installments thereof, and interest thereon by the levy of<br>taxes according to law. Nothing in this section shall be deemed to amend other provisions of law<br>with reference to the levy of assessments on property sold for delinquent taxes.Page No. 640-23.1-07.Assessment list to be prepared - Contents - Certificate attached toassessment list. The city auditor shall make or cause to be made a complete list of the benefits<br>and assessments setting forth, by legal description or street address or both, each lot, tract, or<br>parcel benefited by the improvement, and the amount assessed against each. There must be<br>attached to the list of assessments a certificate signed by the city auditor certifying that the same<br>is a true and correct assessment of the property therein described to the best of just judgment<br>and stating the several items of expense included in the assessment.Page No. 740-23.1-08. Publication of assessment list and notice of hearing of objections tolist. The city auditor shall cause the assessment list, which list shall not include the amount each<br>lot, tract, or parcel is benefited by the improvement, to be published once each week for two<br>consecutive weeks in the official newspaper of the municipality, together with a notice of the time<br>when and the place where the city auditor will meet to hear objections made to any assessment<br>by any interested party or interested party's agent or attorney.In lieu of publication of anassessment list, if it includes more than five thousand lots, tracts, or parcels, the city auditor may<br>cause it to be filed and made available for public inspection at all times after the first publication<br>of the notice, during reasonable business hours, at such place as shall be designated in the<br>published notice. The date set for such hearing shall be not less than fifteen days after the first<br>publication of the notice.Page No. 840-23.1-09. Alteration of assessments at hearing - Limitations. At the hearing, thecity auditor may make such alterations in the assessments as in the city auditor's opinion may be<br>just or necessary to correct any error in the assessment list. The city auditor may increase or<br>diminish any assessment as may be just and necessary to make the aggregate of all<br>assessments equal to the total amount required to pay the entire cost of the work for which such<br>assessments are made or the part of such cost to be paid by special assessment.Noassessment shall exceed the benefits to the parcel of land assessed.Page No. 940-23.1-10.Confirmation of assessment list after hearing - Filing list.The cityauditor, after the hearing, shall confirm the list and attach thereto its further certificate certifying<br>that the list is correct as confirmed. The city auditor thereafter shall file the assessment list in the<br>city auditor's office.Page No. 1040-23.1-11. Publication of notice of confirmation of assessment list and meetingfor action upon assessments.The city auditor shall publish at least once in the officialnewspaper of the municipality a notice stating that the assessment list has been confirmed by the<br>city auditor and filed in the city auditor's office and is open to public inspection. The notice also<br>shall state the time when and the place where the governing body will act upon such assessment<br>list. The assessment list shall be acted upon by the governing body at a regular or special<br>meeting occurring more than fifteen days after the publication of such notice.Page No. 1140-23.1-12. Aggrieved person may file notice of appeal. Prior to the meeting at whichthe governing body will act upon the assessment, any aggrieved person may appeal from the<br>action of the city auditor by filing with the city auditor a written notice of the appeal, stating therein<br>the grounds upon which the appeal is based.Page No. 1240-23.1-13.Governing body to hear and determine appeals and objections toassessments - Altering assessments - Limitations. At the regular meeting of the governing<br>body at which the assessment list is to be acted upon, any person aggrieved by the<br>determination of the city auditor in regard to any assessment, who has appealed therefrom as<br>provided in section 40-23.1-12, may appear before the governing body and present that person's<br>reasons why the action of the city auditor should not be confirmed. The governing body shall<br>hear and determine the appeals and objections and may increase or diminish any of such<br>assessments as the governing body may deem just, in the event that the formula provided for in<br>sections 40-23.1-02 and 40-23.1-03 proves to be inapplicable.The governing body mayincrease or diminish any assessment as may be just and necessary to make the aggregate of all<br>assessments equal to the total amount required to pay the entire cost of the work for which such<br>assessments are made or the part of such cost to be paid by special assessment.Noassessment may exceed the benefits as determined, in accordance with this chapter by the city<br>auditor, to the parcel of land assessed.Page No. 13Document Outlinechapter 40-23.1 alternative allocation of special assessments]]>