N.D. Cent. Code ch. 57-15 – Tax Levies and Limitations | Midpage

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North Dakota Century Code

Chapter 57-15

N.D. Cent. Code ch. 57-15

Tax Levies and Limitations

57-15-01Levy in specific amounts - Exceptions 57-15-01.1Protection of taxpayers and taxing districts 57-15-01.2Limitation on levies by taxing districts without voter approval 57-15-02Determination of rate 57-15-02.1Property tax levy increase notice and public hearing 57-15-02.2Budget hearing notice 57-15-03State tax levy 57-15-04State taxes - When levied - Certification 57-15-05County tax levy 57-15-06County general fund levy 57-15-06.1County tax levy for farm-to-market road - Election 57-15-06.2Farm-to-market roads' fund - Use 57-15-06.3County road program of farm-to-market and federal-aid roads - Tax levy - Use of excess funds 57-15-06.4Levy authorized for county veterans' service officer's salary, traveling, and office expenses 57-15-06.5Tax levy for planning purposes 57-15-06.6County capital projects levy 57-15-06.7Additional levies - Exceptions to tax levy limitations in counties 57-15-06.8County tax levies and limitations not in addition to the general fund levy 57-15-06.9Tax levy for county parks and recreational facilities 57-15-06.10Optional consolidation of county mill levies 57-15-07City tax levies 57-15-08General fund levy limitations in cities 57-15-09Tax levy limitations in villages 57-15-10Exceptions to tax levy limitations in cities 57-15-10.1Counties and cities may levy for certain advertising purposes 57-15-10.2Tax levy for port purposes 57-15-11Park district tax levies 57-15-12General fund levy limitations in park districts 57-15-12.1City or park district tax funding for forestry activities 57-15-12.2Exceptions to tax levy limitations for park districts 57-15-12.3Park district levy for land acquisition and development of recreational facilities 57-15-13School district tax levies 57-15-14Voter approval of excess levies in school districts 57-15-14.1Levies for support of county agricultural and training schools 57-15-14.2School district levies 57-15-14.3Mill levies requiring voter approval - Proceeds to general fund account 57-15-14.4School district mill levies for bonded indebtedness excepted 57-15-14.5Long-distance learning and educational technology levy 57-15-15Exceptions to tax levy limitations in school districts 57-15-15.1Tax levy for school safety plan fund 57-15-16Tax levy for building fund in school districts 57-15-17Disposition of building fund tax 57-15-17.1Discontinuation of special funds - Required transfers 57-15-18Penalty for unlawful withdrawal of building funds 57-15-18.1Tax levy for rental of property 57-15-18.2School district levy for unemployment compensation benefits 57-15-19Township tax levies 57-15-19.1Levies for surfacing highways in unorganized townships 57-15-19.2Township supervisors authority to transfer funds into special road fund - Limitations - Use 57-15-19.3Funds not considered in determining budget 57-15-19.4Township levy for roads 57-15-19.5Township funding for law enforcement - Authorization - Cooperation with other political subdivisions 57-15-19.6Township funding for mowing or snow removal 57-15-19.7Township levy for emergency purposes 57-15-20Township general fund levy - Approval of increased general fund levy authority 57-15-20.1Excess levies in townships - Authorization for more than one year 57-15-20.2Exceptions to tax levy limitations in townships 57-15-20.3Township levy for port purposes 57-15-20.4Township levy for commerce authority purposes 57-15-21Tax levies in unorganized townships 57-15-22Tax levy limitations in unorganized townships 57-15-22.1Board of county commissioners may transfer unexpended balance in road and bridge fund in unorganized townships 57-15-22.2Township legal contingency funding 57-15-23Per capita school tax - Levy - Apportionment 57-15-24County mill levy for schools 57-15-25County equalization fund - How constituted 57-15-25.1County high school equalization fund - Tax levy 57-15-26Apportionment of funds withheld for failure to maintain school 57-15-26.1General tax levy of recreation service districts 57-15-26.2Limitations in vector control districts 57-15-26.3General tax levy of fire protection districts 57-15-26.4General tax levy of hospital districts 57-15-26.5General tax levy of rural ambulance service districts 57-15-26.6Water resource district's general tax levy 57-15-26.7West river water supply district general tax levy 57-15-26.8Garrison Diversion Conservancy District general tax levy 57-15-27Interim fund 57-15-27.1Cemetery tax levies 57-15-27.2Abandoned cemetery tax levies 57-15-28Emergency fund - County 57-15-28.1Judgment or claim payment levy limitations in political subdivisions 57-15-29War emergency fund - Cities 57-15-29.1War emergency fund may be transferred into general fund 57-15-30When tax in townships and cities to be levied by county commissioners 57-15-30.1Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer 57-15-30.2Financial reporting requirements for taxing entities - County auditor - State auditor 57-15-31Determination of levy 57-15-31.1Deadline date for amending budgets and certifying taxes 57-15-32Certification of levy 57-15-33Penalty for failure to certify levy 57-15-34Duty of county auditor upon certification of levy 57-15-35Penalty for extending tax beyond levy limit 57-15-36Tax levy for airport purposes 57-15-37Tax levy for airport purposes in park districts 57-15-37.1Township levy for airport purposes 57-15-38City capital improvements fund levy 57-15-39Disposition of construction fund tax 57-15-40Penalty for unlawful withdrawal of construction fund 57-15-41Political subdivision tax levies for payment of special assessments exempt from levy limitations 57-15-42City fire department capital improvements and equipment acquisition funding 57-15-43Tax levy for city having an organized firefighters relief association - Limitations - Disbursement 57-15-44City tax levy for acquiring real estate for public building 57-15-45Resolution and notice of election 57-15-46Form of ballot 57-15-47Conduct of election 57-15-48City levy for emergency purposes 57-15-49School district levy for school library fund 57-15-50County emergency medical service levy 57-15-51City emergency medical service funding 57-15-51.1Funding for township emergency medical service 57-15-52School district levy to equip and maintain two-way radios for schoolbuses 57-15-52.1School district levy for schoolbus costs 57-15-53Police department stations and correctional facilities capital improvements funding 57-15-54Destruction of weeds along highways - Election to be held on question - Tax levy 57-15-55Tax levy for public transportation 57-15-55.1City tax levy for transportation of public school students 57-15-56Authorization of tax levy for services and programs for senior citizens - Elections to authorize or remove the levy - State bonding fund coverage - State matching program for senior citizen services and programs 57-15-57Levy for county welfare 57-15-58Penalty for unlawful withdrawal from fund 57-15-59Counties' and cities' authority to enter leases for court, corrections, and law enforcement facilities and dedicate mill levies 57-15-60Authorization of tax levy for programs and activities for handicapped persons - Elections to authorize or remove the levy - Handicapped person programs and activities 57-15-61Economic growth districts 57-15-62Levy authorized for county automation and telecommunications 57-15-63Mistake in levy - Levy increase in later year - Levy reverts 57-15-63.1Mistake in levy - Levy increase in later year - Levy reverts 57-15-63.2Mistake in township levy - Levy increase in later year - Levy reverts