N.D. Cent. Code § 40-62-06
A pedestrian mall or skyway established pursuant to this chapter may be maintained and the cost of such maintenance may be paid by all means permitted by law for streets. The governing body may also annually cause an estimate to be made of the probable cost of the maintenance during the current fiscal year, in excess of the cost of maintenance of streets of similar length, width, and location not used as a mall, and may assess the excess cost of maintenance on properties within the improvement district; provided, that the assessments may not exceed the special benefits determined to be received by the properties from the maintenance. The assessment list approved by the governing body must be filed in the office of the city auditor, who must mail to the street address of each lot and parcel proposed to be assessed, and to any other address as may be requested in writing by the owner or occupant of a lot or parcel, a notice stating the amount proposed to be assessed upon the lot or parcel, and that any objection thereto may be made in writing filed with the city auditor on or before a specified date, not less than twenty days after the mailing, on which date, at a time and place specified in the notice, the governing body will consider all objections. At this meeting, or any adjournment thereof, the governing body shall review all assessments and hear all persons desiring to be heard, and may amend the assessments in such manner as it determines to be just and reasonable, and may confirm the same and direct the assessment list to be filed with the county auditor, and the assessments made therein to be extended upon the tax lists of the city for the current year and collected with interest and penalties as general taxes are collected and paid over to the city auditor and placed by the auditor in a special fund to be used only for the purpose of current, reasonable and necessary expenses of the operation and maintenance of the mall or skyway.
N.D.C.C. § 40-62-06