ND HB1307

Defines "special benefit" as an increase in market value of assessed property due to an improvement, establishing this as the limiting factor for special assessment amounts across multiple sections of North Dakota law.

Requires special assessments to be uniform upon the same class of property within a single improvement district and prohibits assessments from exceeding the special benefit received by each parcel.

Establishes that a special assessment violating the uniform application and special benefit limitations constitutes a taking, with the assessment list serving as prima facie evidence that assessments do not exceed special benefits, shifting burden of proof to the contesting party.

Applies the special benefit definition and limitation requirements consistently across multiple assessment procedures including those handled by special assessment commissions, city auditors, and in situations involving annexed property.

Modifies provisions governing condemnation proceedings, protest procedures, and correction of assessment errors to align with the new special benefit standards and uniform application requirements.