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40-26 Correction, Reassessments, and Fund Deficiencies

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CHAPTER 40-26CORRECTION, REASSESSMENTS, AND FUND DEFICIENCIES40-26-01. Courts to review levy and apportionment of special assessments. Thecourts shall review the levy and apportionment of the special assessments in all actions and<br>proceedings involving the validity or apportionment of any special assessment for local or special<br>improvements. An appeal taken under this section must be in accordance with the procedure<br>provided in section 28-34-01.40-26-02. Correcting errors, mistakes, and deficiencies in special assessments. Iferrors or mistakes occur in making an assessment in respect to the total cost of the improvement<br>or otherwise, or if there was a deficiency in any assessment, the governing body shall cause<br>additional assessments to be made in the manner provided in section 40-26-03 to supply such<br>deficiencies or correct such errors or mistakes.The total of all special assessments for animprovement shall not exceed the benefits to the property derived from such improvement. An<br>additional assessment shall be a lien upon the lots and lands on which it is levied, shall be<br>payable in the same manner and in the same installments, shall draw interest at the same rate,<br>and shall be enforced through the same procedure as the original assessment.40-26-03.Reassessment - Regulations governing - Enforcement and collection.When a special assessment, or any part thereof, as to any lot, lots, or parcels of land assessed<br>under any of the provisions of the laws of this state shall be set aside or declared void by any<br>court for any cause, the governing body, without unnecessary delay, shall cause a reassessment<br>or new assessment to be made to defray the expense of such improvement.Suchreassessment or new assessment shall comply as closely as possible with the making of the<br>assessment in the first instance and may bear interest from the date of the approval of the<br>assessment so set aside. When the reassessment or new assessment shall have been made<br>and confirmed by the governing body, it shall be enforced and collected in the same manner that<br>other special assessments are enforced and collected.40-26-04. Reassessment made upon refusal of judgment for collection of specialassessments or assessment declared void. When judgment for the collection or enforcement<br>of any special assessment shall be refused or denied by any court, or when any court shall set<br>aside any special assessment upon any lot or parcel of land or declare the same to be void for<br>any cause, such lot or parcel of land may be reassessed or newly assessed from time to time<br>until each separate lot, piece, or parcel of land has paid its proportionate part of the costs and<br>expenses of such improvement.40-26-05. Supreme court setting aside judgment - Effect - Reassessment. Whenany special assessment shall be declared void or shall be set aside by the judgment of the<br>supreme court for a cause affecting other like assessments, all assessments affected may be<br>vacated by a resolution of the governing body of the municipality in which any such assessment<br>was spread. A reassessment of the property affected thereby shall be made and may bear<br>interest as is provided in section 40-26-03.40-26-06. Error or omission does not vitiate assessment - Assessment altered ifsubstantial injury has been done.No error or omission which may be made in theproceedings of the governing body, or of any officer of a municipality in referring, reporting upon,<br>ordering, or otherwise acting upon any local improvement to be financed by special assessments<br>or in making or certifying any such assessment shall vitiate or in any way affect the assessment.<br>If it shall appear that by reason of any such error or omission substantial injury has been done to<br>any party or parties claiming to be aggrieved thereby, the court shall alter such assessment as<br>may be just, and the same then shall be enforced.40-26-07.Actions to restrain collection of special assessments, avoid taxjudgments - Duty of court. The court shall determine the true and just amount which any<br>property attempted to be specially assessed for a special improvement should pay to make the<br>same uniform with other special assessments for the same purpose, whenever any action orPage No. 1proceeding shall be commenced and maintained before the court to prevent or restrain the<br>collection of any special assessment or part thereof made or levied by the officers of any<br>municipality for any purpose authorized by law, if such assessment shall be held to be void by<br>reason of noncompliance with any provision of the laws of this state.The amount of theassessment as the same appears on the assessment list shall be prima facie evidence of the<br>true and just amount, and judgment must be rendered and given therefor against the party liable<br>for such special assessment without regard to the proceedings had for the levy thereof. The<br>judgment shall be a lien upon the property upon which a special assessment shall have been<br>levied, of the same force and effect as the lien of a special assessment, and the lien of such<br>special judgment shall be enforced by the court in such action. No action for said purposes shall<br>be maintained unless it is commenced within six months after the special assessment is<br>approved.40-26-08.Municipality liable generally for deficiencies in special improvementfund. Whenever all special assessments and all utility revenues and taxes, if any, appropriated<br>and theretofore collected for a special improvement, made under authority of any law authorizing<br>the payment of the cost thereof in whole or in part from special assessments, are insufficient to<br>pay principal or interest then due on the special improvement warrants issued against such<br>improvement, the governing body shall levy a tax upon all of the taxable property in the<br>municipality for the payment of such deficiency. If at any time a deficiency is likely to occur within<br>one year in such special improvement fund for the payment of principal and interest due on such<br>warrants, the governing body, in its discretion, may levy a general tax upon all the taxable<br>property in the municipality for the payment of such deficiency.In case a balance remainsunexpended in such special improvement fund after the payment of all warrants drawn thereon<br>with interest, it shall be paid over or transferred to the general fund of the municipality.Page No. 2Document Outlinechapter 40-26 correction, reassessments, and fund deficiencies