Title 21, Governmental Finance
15 chapters · 155 sections in this title.
N.D.C.C. § 21-01-01 Definitions
1.1K chars
1. The term "taxing district" when used in this chapter, unless the context thereof clearly requires otherwise, means any county, city, school district, township, park district, water conservation and flood control district, Garrison Diversion Conservancy District, county park di…
N.D.C.C. § 21-01-02 Warrant - Order of payment
0.5K chars
Any warrant upon the treasurer of any taxing district must be paid in the order of its presentation for payment, except as otherwise provided in this chapter. Such warrant must be so drawn that when signed by the treasurer in an appropriate place it becomes a check on the taxing …
N.D.C.C. § 21-01-03 Maximum amount of warrants or indebtedness - Violation of provisions - Liability - Penalty
1.2K chars
Except as otherwise provided in this chapter, no warrant purporting to be drawn upon the funds in the hands of the treasurer of any taxing district may be issued in excess of the amount of cash in the hands of the treasurer exclusive of sinking funds and funds for the payment of …
N.D.C.C. § 21-01-04 Warrants for current expenses
0.9K chars
In case any taxing district is unable to sell its certificates of indebtedness, it may issue warrants in payment of current expenses in excess of cash on hand, but not in excess of eighty-five percent of taxes levied for the fiscal year of issue but uncollected and not otherwise …
N.D.C.C. § 21-01-05 Warrants for salaries and official publications - Payable one-half in cash prior to other warrants
1.0K chars
The governing board of any political subdivision, in the event that there have not been funds in the treasury of such subdivision sufficient to pay the salaries and wages of the officials and employees, including publication fees for official printing by the official newspaper of…
N.D.C.C. § 21-01-06 Registration of warrants - Rate of interest
0.9K chars
Whenever the law authorizes the officers of any taxing district to issue warrants in excess of the amount of cash available in any fund upon which warrants are drawn for payment, the treasurer of that taxing district, when any warrant is presented to the treasurer for payment, if…
N.D.C.C. § 21-01-07 Warrant register - By whom kept - Form
0.6K chars
The treasurer of every taxing district shall keep a warrant register, which must show in columns appropriately arranged: 1. The number and registered number, date, and amount of each warrant presented. 2. The particular fund upon which the same is drawn. 3. The date of presentati…
N.D.C.C. § 21-01-08 Treasurer to notify holder to present warrant - Order of payment
0.6K chars
Whenever the treasurer of a taxing district has received money belonging to any particular fund sufficient to pay the warrant drawn against such fund which by the treasurer's warrant register appears to be next payable, such treasurer immediately shall notify by mail the person i…
N.D.C.C. § 21-01-09 Cashbook and register to be footed daily and closed annually - Penalty for failure
0.8K chars
The treasurer of every taxing district, daily, as moneys are received, shall foot the several columns of the treasurer's cashbook and register and carry the amounts forward. At the close of each year, in case the amount of money received by such treasurer is insufficient to pay t…
N.D.C.C. § 21-01-10 Cashbook and register open to inspection
0.2K chars
The cashbook and register of the treasurer of any taxing district must be open at all times to the inspection of any person in whose name any warrant is registered and unpaid.
N.D.C.C. § 21-01-11 Failure to register warrants - Liability of treasurer
0.3K chars
The treasurer of any taxing district who fails to register any warrant in the order of its presentation, or to pay the same in the order of its registration, is liable on the treasurer's official bond to each and every person the payment of whose warrant is postponed thereby, in …