Title 40 — Municipal Government
85 chapters · 759 sections in this title.
N.D.C.C. § 40-40-01 Short title
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This chapter shall be known and cited as the municipal budget law.
N.D.C.C. § 40-40-02 Definitions
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In this chapter, unless the context or subject matter otherwise requires: 1. "Governing body" means the city council, board of city commissioners, park commissioners, or city manager. 2. "Municipality" means any city or park district in this state.
N.D.C.C. § 40-40-03 Fiscal year of municipality
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The fiscal year of each municipality shall commence on the first day of January of each year and shall terminate on the thirty-first day of December of that same year.
N.D.C.C. § 40-40-04 Municipality to prepare preliminary budget statement
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The governing body of each municipality, annually on or before August tenth, shall make an itemized statement known as the preliminary budget statement showing the amounts of money which, in the opinion of the governing body, will be required for the proper maintenance, expansion…
N.D.C.C. § 40-40-05 Contents of preliminary budget statement
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The preliminary budget must include a detailed breakdown of the estimated revenues and appropriations requested for the ensuing year for the general fund, each special revenue fund, and each debt service fund of the municipality. The revenue and expenditure items for the precedin…
N.D.C.C. § 40-40-06 Notice of public budget hearing date
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On or before August tenth of each year, after the governing body has prepared the preliminary budget statement, the auditor of the municipality shall: 1. Set a public budget hearing date no earlier than September seventh and no later than October seventh for the purpose of adopti…
N.D.C.C. § 40-40-07 Copy of preliminary budget sent to county auditor - Open to inspection
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Repealed by S.L. 1965, ch. 291, § 1. 40-40-08. Hearing of protests and objections - Changes in preliminary budget - Preparation of final budget - Contents. The governing body shall meet at the time and place set pursuant to section 40-40-06 and shall hear any and all protests or …
N.D.C.C. § 40-40-09 Determination of amount to be levied - Adoption of levy - Limitations
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After completing the final budget on or before October seventh, the governing body shall proceed to make the annual tax levy in an amount sufficient to meet the expenses for the ensuing year as determined at the budget meeting. In determining the amount required to be levied, the…
N.D.C.C. § 40-40-10 Certified copies of levy and final budget sent to county auditor
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Immediately after the completion of the final budget and the adoption of the annual tax levy by the governing body of a municipality in accordance with the provisions of this chapter, and in no case later than October tenth, the auditor of the municipality shall send to the count…
N.D.C.C. § 40-40-11 County auditor to calculate and reduce tax rates - Extending tax levy
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After the county auditor has available the data showing the total taxable valuation of a municipality, the auditor shall calculate the necessary tax rates to produce the sums called for in the final budget. If the auditor finds that any amount or amounts called for in the levy ca…
N.D.C.C. § 40-40-12 County auditor to transmit annual tax levy and final budget to state auditor
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Repealed by S.L. 2001, ch. 122, § 11.
N.D.C.C. § 40-40-13 County treasurer to collect municipal taxes
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The county treasurer shall collect all municipal taxes, together with the interest and penalties thereon, if any, in the same manner as the general taxes are collected, and shall pay over to the city auditor, on or before the tenth working day of each calendar month, all taxes so…
N.D.C.C. § 40-40-14 Municipal taxes collected to be credited to appropriate funds
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The city auditor shall apportion the amounts received for taxes from the county treasurer and shall credit each fund with its proportion or share according to the levy made by the governing body of the municipality. The county treasurer, at the time of paying over such funds, sha…
N.D.C.C. § 40-40-16 State's attorney to sue for excessive expenditures
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Upon good and sufficient information presented to the state's attorney by any taxpayer in the municipality or obtained from any other source, the state's attorney of the county in which the municipality lies shall bring suit to recover from the members of the governing body, join…
N.D.C.C. § 40-40-17 Transfer from other items of appropriation when appropriation insufficient
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Repealed by S.L. 1987, ch. 497, § 3. 40-40-18. Amounts taken from various funds and borrowings to meet emergency - Vote required - Contents of resolution. Upon the happening of any emergency caused by the destruction or impairment of any municipal property necessary for the condu…