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N.D. Cent. Code § 57-44-03

How tax computed and spread

After the board of county commissioners has levied such tax, the county auditor shall apply the consolidated mill levy for the year for which such levy is made to the taxable valuation of property involved and shall spread the proper tax charges upon the tax list of the county.

Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.