Special assessments of any kind certified to the county auditor by the district treasurer
must be paid to the county treasurer and included in the receipt required by section 57-20-08. If the county treasurer receives less than the full amount of taxes and special
assessments due at any time on any lot or tract of real estate, the county treasurer
shall allocate the amount of such payment between taxes and special assessments in
proportion to the respective amounts of taxes and special assessments which are then
due. When prorating any tax payment received before October fifteenth, the term “due”,
as it pertains to real estate taxes, includes only the first installment of real estate
taxes. Special assessments are not subject to abatement or refund by proceedings under
chapter 57-32 but may be reviewed and corrected only in the manner and upon the conditions
provided in chapter 40-26. The county treasurer, at the time set by law for the payment to the district treasurer
of all the taxes and special assessments collected during the preceding month, shall
certify the amounts of special assessments collected. The certificate must state specifically the lot or known subdivision as it appears
on the tax books of the county treasurer, and the block, addition, amount collected,
and amount credited to each lot or known subdivision, and the year for which the sum
was collected. The certificate must be furnished to the district treasurer.
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