Whenever the water resource board proposes to make any special assessment under the
provisions of this chapter, the board, prior to the hearing required under section 61-16.1-18, shall inspect any and all lots and parcels of land, which may be subject to assessment
and shall determine from the inspection the particular lots and parcels of lands which,
in the opinion of the board, will be especially benefited by the construction of the
work for which the assessment is made and shall assess the proportion of the total
cost of acquiring right of way and constructing and maintaining such improvement in
accordance with benefits received but not exceeding such benefits, against:
1. Any county, township, or city, in its corporate capacity, which may be benefited
directly or indirectly thereby.
2. Any lot, piece, or parcel of land which is directly benefited by such improvement.
In determining benefits the board shall consider, among other factors, property values,
degree of improvement of properties, productivity, and the water management policy
as expressed in section 61-16.1-15. Property belonging to the United States shall be exempt from such assessment, unless
the United States has provided for the payment of any assessment which may be levied
against its property for benefits received. Benefited property belonging to counties, cities, school districts, park districts,
and townships shall not be exempt from such assessment and political subdivisions
whose property is so assessed shall provide for the payment of such assessments, installments
thereof, and interest thereon, by the levy of taxes according to law. Any county, township, or city assessed in its corporate capacity for benefits received
shall provide for the payment of such assessments, installments thereof, and interest
thereon from its general fund or by levy of a general property tax against all the
taxable property therein in accordance with law. No tax limitation provided by any statute of this state shall apply to tax levies
made by any such political subdivision for the purpose of paying any special assessments
made in accordance with the provisions of this chapter. There shall be attached to the list of assessments a certificate signed by a majority
of the members of the board certifying that the same is a true and correct assessment
of the benefit therein described to the best of their judgment and stating the several
items of expense included in the assessment.
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