| 61-09-01 |
District assessor to examine tracts of land to fix annual assessments levied thereon
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| 61-09-02 |
District assessor to make list or prepare map to show apportionment of assessments ‑ Filing
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| 61-09-03 |
Assessments spread in proportion to benefits received ‑ Property subject to assessment for deficiency
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| 61-09-04 |
Assessment of property not in name of owner not to invalidate assessment
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| 61-09-05 |
Assessor to determine amounts payable to United States' agencies and other persons or districts
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| 61-09-06 |
When assessment roll completed ‑ When board to equalize assessments
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| 61-09-07 |
Meeting of board for equalization ‑ Duties ‑ Secretary to be present to note changes
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| 61-09-08 |
Board to levy assessment against lands of district ‑ Amount ‑ How determined
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| 61-09-09 |
Board may levy assessment for general fund ‑ Contents
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| 61-09-10 |
Secretary to enter sum assessed against each tract for each fund ‑ Certifying to county auditor ‑ Duty of auditor
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| 61-09-11 |
Assessments and taxes collected by county treasurer ‑ Manner
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| 61-09-12 |
Refusal or failure of board to cause assessment to be made
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| 61-09-13 |
Board may borrow additional funds if levy of annual assessment is insufficient for district ‑ Limitations
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| 61-09-14 |
Borrowing in excess of ninety percent of levy prohibited ‑ Additional levy permissible ‑ Transfer of balance in fund
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| 61-09-15 |
Assessment made to be general tax ‑ When due and delinquent ‑ Tax lien to be preferred lien
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| 61-09-16 |
Payment of assessments under protest ‑ When refunding taxes or assessments
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| 61-09-17 |
Abatement of assessments ‑ Exception
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| 61-09-18 |
Board may call special election to determine if special assessment shall be levied
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| 61-09-19 |
Special election ‑ Notice ‑ Ballots
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| 61-09-20 |
How rate of special assessment determined
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