disaster or emergency - Special assessments for costs. When any city has constructed any temporary emergency flood control protection devices or works to protect property located within a portion of a city from flood damage or expended funds for the protection of the city from flood or other peril under chapter 37 -17.1 or otherwise, the city may maintain and remove material used in the construction of the temporary emergency flood control protection devices or works and repair damages to land, buildings, or personal property caused by the operation of its equipment upon the property while in the process of installing or removing the temporary emergency flood protection systems. The city may create by resolution of its governing board a special assessment district encompassing the protected area. Special assessments against the property within the district must be imposed to cover the costs incurred by the city in constructing and maintaining the emergency flood protection devices or works and in removing the material used and in repairing the damages caused by the operation of equipment while installing or removing the temporary emergency flood protection systems. The amount to be assessed must be established by a resolution adopted by the governing board. Special assessments against any property in the district must be determined and made in the same manner as is provided for improvements by special assessments to the extent consistent herewith, and the certification and collection, including lien provisions, applicable to other special assessments are applicable hereto. Provided, however, that the provisions of sections 40 -22-15, 40-22-17, and 40 -22-18, relating to a resolution of necessity and protests against special assessments, sections 40-22-10, 40-22-11, and 40-22-29, relating to engineers' reports, plans, and estimates, and section 40-22-19, relating to contract proposals, do not apply to special assessment districts created under this section.
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