Special Assessment Policy

Overview

Special Assessments are the method the City of Mandan uses to defray the cost of public improvements in accordance with North Dakota Century Code (NDCC) Chapter 40-22. The costs of the improvements are allocated to parcels or lots that directly benefit from these improvements.  The policies and procedures are an effective tool for the management of municipal resources which support a highly functional and well maintained system of infrastructure that promotes economic development and growth. They also provide for and ensure consistent, uniform, fair and equitable treatment, insofar as is practical, lawful and possible for all property owners in regards to the assessment of cost for benefits to properties for the qualifying improvements as listed in the NDCC.

Special assessments respond to the community needs and desires for health, safety, welfare, accessibility and mobility thus reducing the burden on the property tax levy as provided by new infrastructure and the maintenance of existing assets. Property owners benefiting from public improvements have the opportunity for involvement with the Special Assessment Commission and City Commission through Public Hearings.

The majority of the improvement district types subject to special assessment as approved by the City Commission are:

• water and sewer districts,
• street paving districts for new development, reconstruction and rehabilitation of existing streets,
• storm sewer districts, and
• street lighting districts.

There may be other district types as outlined and allowable according to NDCC 40-22-01. The City of Mandan follows requirements of Chapter 40-22 in the creation of all special assessment districts.