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New Opinions September 12th

Senske Rentals v. City of Grand Forks
Docket No.: 20230397
Filing Date: 9/12/2024
Case Type: Appeal - Civil - Administrative Proceeding
Author: Tufte, Jerod E.

Highlight: The statutes granting cities the power to make special assessments must be strictly construed, and the conditions imposed must be specifically observed and performed.

Section 40-23-07, N.D.C.C., requires a determination of special benefits to each lot. This determination of special benefits must be independent of and without consideration of the improvement project cost in order to satisfy the statutory requirement that the assessment against each lot is "not exceeding the benefits."

We have approved the use of formulas by special assessment commissions to determine the "just proportion" of assessment to each lot and as a factor in determining the amount of benefit received by each lot.

We overrule Holter v. City of Mandan, 2020 ND 152, 946 N.W.2d 524, because it misinterpreted N.D.C.C. § 40-23-07 to the extent it held the statute permitted use of the same formula to determine both the benefit received by a lot and the assessment of costs to that lot.

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