North Dakota Century Code Title 40. Municipal Government § 40-29-05. Assessment of expense

The expense of constructing, repairing, or rebuilding sidewalks must be assessed against the lots or parcels of land benefited by the sidewalk by the city engineer, or by the street commissioner in cities having no city engineer, who shall return the assessment and file it in the office of the city auditor. The city auditor shall cause such assessment, together with a notice of the time when and place where the governing body will meet to consider the approval thereof, to be published in one issue of the official newspaper of the city at least ten days prior to the meeting of the governing body at which the approval of the assessment will be considered.