{"data":{"id":"us-nd/n.d.-cent.-code-61-24.8-32","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 61-24.8-32","heading":"Extension of special assessments on tax lists - Collection - Payment over to district","body":"The county auditor shall extend the special assessments upon the improvement tax lists of the district for the current year and the assessments with interest and penalties must be collected as general taxes are collected and paid over to the district treasurer and shall be placed by the district treasurer in the respective funds for which they were collected.","path":["Title 61 Waters","Chapter 61-24.8 Garrison Diversion Conservancy District Irrigation Special Assessments"],"source_url":"https://ndlegis.gov/cencode/t61c24-8.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"436d5d606c88b554b498c72e6196d2325e439bc7d099cc9c66d5ca648668e2fe","source_id":"us-nd","stale":false,"prev":"us-nd/n.d.-cent.-code-61-24.8-31","next":"us-nd/n.d.-cent.-code-61-24.8-33"},"notice":"GroundRules: Original legal text. Not legal advice."}