Title 21 — Governmental Finance
15 chapters · 156 sections in this title.
N.D.C.C. § 21-02-01 Definitions
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In this chapter unless the context or subject matter otherwise requires: 1. "Political subdivision" means a local governmental unit created by statute or by the Constitution of North Dakota for local governmental or other public purposes. 2. "Revenues" means any of the following:…
N.D.C.C. § 21-02-03 Certificate of county auditor
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A tax is deemed to have been levied when it has been voted by the tax levying board and certified to the county auditor. Each certificate of indebtedness issued wholly or in part against revenues that consist of levied and uncollected taxes must bear the certificate of the county…
N.D.C.C. § 21-02-04 Signing false certificates - Penalty
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Repealed by S.L. 1997, ch. 221, § 10. 21-02-05. Record of certificates of indebtedness issued against levied and uncollected taxes. The county auditor shall keep a record in which must be entered, as to each certificate of indebtedness issued by a political subdivision and certif…
N.D.C.C. § 21-02-06 Certifying amount of uncollected taxes
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The county auditor, upon request of the officers of a political subdivision, shall certify to them the amount of uncollected taxes remaining upon the tax lists to the credit of the political subdivision on the last day of the preceding month, and annually shall certify such infor…
N.D.C.C. § 21-02-07 Authorizing resolution - Sinking fund
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When a political subdivision issues a certificate of indebtedness under this chapter, the political subdivision, by resolution authorizing the issuance of the certificate of indebtedness, shall establish a sinking fund for the retirement of the certificate of indebtedness, includ…
N.D.C.C. § 21-02-09 Certificates - Payable in order or before maturity
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Repealed by S.L. 1997, ch. 221, § 10.
N.D.C.C. § 21-02-10 Taxing districts exempt from certain provisions
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Repealed by S.L. 1997, ch. 221, § 10.
N.D.C.C. § 21-02-11 Advertising for bids - When required - Procedure similar to bond sales
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If the governing board of a political subdivision determines to borrow upon certificates of indebtedness, the governing board shall follow the procedure and is subject to the penalties prescribed in the provisions relating to the sale of bonds in chapter 21-03.
N.D.C.C. § 21-02-12 Unlawful for officer to accept compensation from bidder
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Repealed by S.L. 1997, ch. 221, § 10. 21-02-13. Certificates of indebtedness in anticipation of revenue to be received from the state. Repealed by S.L. 1997, ch. 221, § 10.
N.D.C.C. § 21-02-14 Presumption of validity
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After issuance by a political subdivision, a certificate of indebtedness that recites that it is issued under this chapter is conclusively presumed to be fully authorized and issued under the laws of the state, and any person or governmental unit is estopped from questioning its …