North Dakota Code > Chapter 40-26 – Correction, Reassessments, and Fund Deficiencies


§ 40-26-01	Courts to review levy and apportionment of special assessments – De novo review for agricultural property assessments
§ 40-26-02	Correcting errors, mistakes, and deficiencies in special assessments
§ 40-26-03	Reassessment – Regulations governing – Enforcement and collection
§ 40-26-04	Reassessment made upon refusal of judgment for collection of special assessments or assessment declared void
§ 40-26-05	Supreme court setting aside judgment – Effect – Reassessment
§ 40-26-06	Error or omission does not vitiate assessment – Assessment altered if substantial injury has been done
§ 40-26-07	Actions to restrain collection of special assessments, avoid tax judgments – Duty of court
§ 40-26-08	Municipality liable generally for deficiencies in special improvement fund

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Lien: A claim against real or personal property in satisfaction of a debt.
Property: includes property, real and personal. See North Dakota Code 1-01-49
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
year: means twelve consecutive months. See North Dakota Code 1-01-33