When a vector control district has been created and a board of commissioners has been organized, the board shall estimate the expenses of the district from the date of its
establishment until the end of the ensuing fiscal year and before July first in each year and thereafter shall estimate district expenses for the fiscal year ensuing. Estimates of district expenses may include all outlays necessary to carry out the powers of the board herein provided for. Upon adoption of a budget, the board of commissioners shall send a copy of such budget to the county auditor of each county in the district. If a district is situated in more than one county, the estimate must be apportioned to the counties affected. Such county auditor shall transmit the same to the board of commissioners of the auditor's county. In the year for which the levy is sought, a vector control district seeking approval of a property tax levy under this chapter must file with the county auditor of each county within the vector control district, at a time and in a format prescribed by the county auditors, a financial report for the preceding calendar year showing the ending balances of each fund held by the vector control district during that year. The board of county commissioners of each county in which the district is situated may by resolution levy, authorize, and direct their county auditor to extend and spread upon the tax roll of the county a tax not exceeding the limitation in section 57-15-26.2. Funds produced each year by such tax levy must be available until expended and if such tax levy in any year will not produce sufficient revenue to cover district expenses a fund sufficient to pay the same may be accumulated.
23-24-10. District may issue warrants in anticipation of taxes levied to pay current expenses. After a vector control district has been established and a board of commissioners has been appointed and organized, the board of commissioners may, in order to pay current district expenses including per diem compensation and expenses of commissioners and wages and salaries of officers or employees, by resolution authorize and issue district warrants in anticipation of impending collection and receipt of taxes levied. The warrants must bear such rate of interest as the board may determine, not to exceed twelve percent per annum. There is no interest rate ceiling on warrant issues sold to the state of North Dakota or any of its agencies or instrumentalities. The district treasurer shall keep a register in which to enter each warrant issued showing the date and amount of each warrant, the date of payment, and the amount paid in redemption thereof. All warrants must be paid in order of their presentation for payment to the district treasurer. The warrants must be drawn to the claimant or bearer in the same manner as a county warrant and must be signed by the chairman of the board of commissioners and countersigned by the treasurer of the district. The total amount of warrants issued in any year to pay current district expenses may not exceed eighty percent of the district's tax levy for such year.
23-24-11. County treasurer to collect and remit taxes to district treasurer - Deposit of district funds. The treasurer of each county in which a vector control district or a part of such district is situated shall collect all district taxes, together with penalty and interest thereon, if any, in the same manner as county taxes are collected and shall within twenty days after the close of each month pay to the treasurer of the district taxes collected during the preceding month and shall notify the secretary of the district of such payment. The district treasurer shall on or before the twentieth day of each month report to the chairman of the board the amount of money in the district treasury, the amount of receipts in the preceding month and items and amounts of expenditures. At each meeting of the board the treasurer shall submit to the board a statement of the district's finances. All collections received by the treasurer of the district must be deposited in the Bank of North Dakota or such other state or national bank in the state as the board shall direct to the credit of the district. No claim may be paid by the treasurer until approved by the board of commissioners and then only upon warrants signed by the chairman and countersigned by the treasurer of the board. All claims against the district must be verified in the same manner as claims against a county.