Who receives the interest and penalties collected on special assessments?
The interest and penalties collected by the county treasurer on a city’s special assessments shall be paid over to the city auditor for deposit in the city’s special assessment fund. (NDCC 40-24-17)

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1. What happens when the county treasurer receives a partial payment of taxes on a lot on which special assessments are also due?
2. Who receives the interest and penalties collected on special assessments?
3. Are interest and penalties also added to special assessments?