7-13-2303. Methods of assessment. (1) When the amount of money required for any purpose enumerated in 7-13-2302 has been determined, the county commissioners or board of directors may use one or any combination of the following methods of assessment:

(a) Each lot or parcel of land to be assessed may be assessed with that part of the amount of money required that its area bears to the total area of all of the lands to be assessed.

(b) The assessment may be based upon the taxable valuation as stated in the last-completed county assessment roll of the lots or parcels of land, exclusive of improvements, within the district. In that case, each lot or parcel of land to be assessed must be assessed with that part of the amount of money required that its taxable valuation bears to the total taxable valuation of all of the lands to be assessed.

(c) Each dwelling unit may be assessed a flat fee. For purposes of this subsection (1)(c), "dwelling unit" has the same meaning provided in 70-24-103.

(2) If the district lies in more than one county, the same method of assessment must be used in each county.