Title 21 — Governmental Finance
15 chapters · 156 sections in this title.
N.D.C.C. § 21-01-01 Definitions
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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
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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. § 21-01-04 Warrants for current expenses
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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. § 21-01-06 Registration of warrants - Rate of interest
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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
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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
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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. § 21-01-10 Cashbook and register open to inspection
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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
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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 …