North Dakota Code § 40-22-01

Power of municipalities to defray expense of improvements by special
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assessments.
Any municipality, upon complying with the provisions of this chapter, may defray the 
expense of any or all of the following types of improvements by special assessments:
1. The construction of a water supply system, or a sewerage system, or both, or any part 
thereof, or any improvement thereto or extension or replacement thereof, including the 
construction and erection of wells, intakes, pumping stations, settling basins, filtration 
plants, standpipes, water towers, reservoirs, water mains, sanitary and storm sewer 
mains and outlets, facilities for the treatment and disposal of sewage and other 
municipal, industrial, and domestic wastes, and all other appurtenances, contrivances, 
and structures used or useful for a complete water supply and sewerage system.
2. The improvement of the municipal street system and any part thereof, including any 
one or more of the processes of acquisition, opening, widening, grading, graveling, 
paving, repaving, surfacing with tar, asphalt, bituminous, or other appropriate material, 
resurfacing, resealing, and repairing of any street, highway, avenue, alley, or public 
place within the municipality, and the construction and reconstruction of overhead 
pedestrian bridges, pedestrian tunnels, storm sewers, curbs and gutters, sidewalks, 
and service connections for water and other utilities, and the installation, operation, 
and maintenance of streetlights and all types of decorative streetlighting, including but 
not restricted to Christmas streetlighting decorations.
3. The improvement of boulevards and other public places by the planting of trees, the 
construction of grass plots and the sowing of grass seed therein, and the maintenance 
and preservation of such improvements by the watering of such trees and grass, the 
cutting of such grass, and the trimming of such trees, or otherwise in any manner 
which may appear necessary and proper to the governing body of the municipality.
4. The acquiring of the necessary land and easements and the construction of the 
necessary works, within and without the municipality, for flood protection of properties 
within the municipality.
5. The acquiring or leasing of the necessary property and easements and the 
construction of parking lots, ramps, garages, and other facilities for motor vehicles.
In planning an improvement project of a type specified in any one of the foregoing subsections, 
the governing body may include in such plans any and all items of work and materials which in 
its judgment are necessary or reasonably incidental to the completion of an improvement project 
of such type.

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