Statutes, codes, and regulations
North Dakota Century Code
Title 40 - MUNICIPAL GOVERNMENT
Chapter 40-24 - SPECIAL ASSESSMENT FUNDS AND DISBURSEMENTS THEREOF
Section 40-24-14 - Extension of special assessments on tax lists - Collection - Payment over to municipality

N.D. Cent. Code § 40-24-14

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Current through 2024 Legislative Session
Section 40-24-14 - Extension of special assessments on tax lists - Collection - Payment over to municipality

The county auditor shall extend the special assessments upon the tax lists of the municipality for the current year, and such assessments with interest and penalties shall be collected as general taxes are collected and paid over to the city auditor and shall be placed by the city auditor in the respective funds for which they were collected.

N.D.C.C. § 40-24-14