# Title 40 — Municipal Government

## Chapter 40-25 — Collection of Special Assessments - Obligations of Municipality

### § 40-25-01. Sale of real property to enforce collections of delinquent special

assessments.
Real property shall be sold to enforce the collection of special assessments or installments
of special assessments which have become delinquent at the same time and in the same
manner as is provided in title 57 for the sale of real property for delinquent general taxes. The
sale shall be made by the same officer and upon like notice and subject to the same provision in
relation to redemption, and the same record thereof shall be kept by the officer making the sale
as in the case of the sale of real property for delinquent general taxes.
### § 40-25-02. Sale of property if both general and special assessment taxes are

delinquent - Absence of private bid.
If any real property is subject to sale at the same time for delinquent general taxes and also
for delinquent special assessments or installments thereof, the delinquent general taxes and the
delinquent special assessments or installments thereof shall be advertised and sold together in
one sum and one certificate shall be issued therefor. If the real estate is sold for both delinquent
general taxes and delinquent special assessments or installment of special assessments and
there shall be no bidder therefor, the county auditor shall strike off the parcel of land to the
county and one certificate of sale shall cover both general taxes and special assessments which
are delinquent.
### § 40-25-03. Foreclosure of property if only special assessment is delinquent.

If there is no delinquent general tax against any parcel of real estate and it is foreclosed for
special assessments alone, the notice of foreclosure of tax lien must contain a statement to the
effect that the foreclosure is for special assessments. If the foreclosure is made only for special
assessments assessed by a municipality or by a taxing district other than the county, the county
auditor shall issue a tax deed to the municipality or taxing district which assessed such special
assessments in the usual course of procedure.
### § 40-25-04. Owners of tax sale certificates issued prior to March 17, 1937, not affected.

Repealed by S.L. 1999, ch. 503, § 47.
### § 40-25-05. Failure to have general taxes and special assessments sold separately not

negligence of municipality.
Repealed by S.L. 1999, ch. 503, § 47.
### § 40-25-06. Negligence must be proved as fact.

In order to obligate such municipality or other taxing district on any issue of special
assessment warrants, on the ground of negligence, the negligence of such municipality or other
taxing district must be established and proved as a matter of fact, and in determining such
question, the county auditor making the sale shall not be held to be the agent of the municipality
or other taxing district which spread the special assessment so as to charge such municipality
or taxing district with responsibility for any failure of such county auditor to perform the county
auditor's statutory duties in connection with such sale.
### § 40-25-07. Measure of damages when negligence of taxing district shown.

If it is shown that any municipality or other taxing district has been guilty of negligence
which will amount to a breach of its duty to holders of special assessment warrants, such
municipality or taxing district shall be liable in damages to the holders of the special assessment
warrants. Such damages, however, shall be limited to the actual damages sustained by the
warrant holder or holders as the direct and proximate result of such negligence. If the damage
for negligence is predicated upon any act of the municipality or other taxing district which
resulted in the loss of any special assessment lien upon real property, the measure of damages

shall be limited to the value at the time of trial of the property upon which the lien was lost over
and above the amount of the general taxes delinquent against such property at the time that the
county acquired title thereto. The face amount of the warrants involved in any action shall be
considered only as a limitation of the amount which may be recovered in such action on said
special assessment warrants.
### § 40-25-08. Retroactive effect of sections 40-25-05, 40-25-06, and 40-25-07.

Repealed by S.L. 1999, ch. 503, § 47.
### § 40-25-09. Purchase of tax sale certificate by municipality from county - Assignment

and redemption.
Repealed by S.L. 1999, ch. 503, § 47.
### § 40-25-10. Tax deed to municipality holding tax sale certificate for general taxes.

Repealed by S.L. 1999, ch. 503, § 47.
