Chapter

Tax Levies and Limitations

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