7-14-2731. Assessment and lien upon lands benefited by road. (1) The board shall levy and cause to be collected an assessment upon all parcels of land specifically benefited by the laying out, opening, construction, or improvement, for paying the costs thereof.
     (2) The assessment shall be a first lien upon the liable land, prior and superior to all other liens and encumbrances.

     History: En. Sec. 5-401, Ch. 197, L. 1965; R.C.M. 1947, 32-3101(2), (3).