North Dakota Century Code Title 40. Municipal Government § 40-28-04. Assessments extended over period of from one year to five years--Certification of assessments

Assessments for improvements made under the provisions of this chapter shall be paid in equal payments extending over a period of not less than one year nor more than five years, as the governing body of the municipality may determine. Such assessments as may be approved by the governing body shall be certified by the city auditor to the county treasurer for collection, and such assessments shall be collected in the same manner as special assessments are collected.