AGO 85-32.

• Court: North Dakota

North Dakota Attorney General Opinions 1985. AGO 85-32. Office of the Attorney GeneralState of North Dakota Opinion No. 85-32Date Issued: August 29, 1985Requested by: Terry W. Elhard McIntosh County State's Attorney--QUESTION PRESENTED-- Whether a municipality may cancel delinquent installments of special assessments and ad valorem taxes that have been properly levied and certified to the county auditor.--ATTORNEY GENERAL'S OPINION-- It is my opinion that a municipality may not cancel delinquent installments of special assessments and ad valorem taxes that have been properly levied and certified to the county auditor. --ANALYSIS-- The well settled rule is that where taxes are legally assessed, a taxing authority is without power to compromise, release, or abate them except as specifically authorized by statute. C. Rhyne, The Law of Local Government Operations § 28.19 (1980); See also Motor Freight System v. Donahue, 221 N.E.2d 711, 712 (Ohio 1966); State v. Pethtel, 106 N.E.2d 626, 628-29 (Ohio 1952); Annot., 28 A.L.R.2d 1425 (1953); Annot., 99 A.L.R. 1062 (1935) . This rule is consonant with the more general principle that municipalities are agencies of the state and possess only the power that is expressly conferred upon them by the Legislature or such powers as may be necessarily implied from the power expressly granted. Ujka v. Sturdevant, 65 N.W.2d 292, 293 (N.D. 1954). Municipal powers are prescribed in N.D.C.C. §§ 40-05-01 and 40-05-02. N.D.C.C. § 40-05-01(4) provides that municipalities should have the power '[ t] o levy and collect taxes on real and personal property for general and special purposes.' N.D.C.C. § 40-05-01(60) provides that municipalities shall have the following power:

40-05-01. POWERS OF

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