Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-15-20.2 Exceptions to tax levy limitations in townships
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1. The tax levy limitations specified in section 57-15-20 do not apply to the following mill levies, which are expressed in mills per dollar of taxable valuation of property in the township: a. A township levying a tax for the purpose of cooperating with the county in constructin…
N.D.C.C. § 57-15-20.3 Township levy for port purposes
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-20.4 Township levy for commerce authority purposes
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-21 Tax levies in unorganized townships
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The board of county commissioners has the same jurisdiction in an unorganized township as the board of township supervisors has in an organized township. Such board may levy taxes in an unorganized township for road and bridge purposes and shall make such levy on the fourth Tuesd…
N.D.C.C. § 57-15-22 Tax levy limitations in unorganized townships
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The total tax levied by the board of county commissioners in any unorganized township for the construction, maintenance, and improvement of any roads and bridges may not exceed eighteen mills on the dollar of the taxable valuation of the township or the amount in dollars that the…
N.D.C.C. § 57-15-22.2 Township legal contingency funding
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The board of township supervisors of an organized township or the board of county commissioners for an unorganized township, may provide funding from revenue derived from the general fund levy authority for the township levy on property within the township for a legal contingency…
N.D.C.C. § 57-15-23 Per capita school tax - Levy - Apportionment
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Repealed by S.L. 1969, ch. 528, § 24.
N.D.C.C. § 57-15-24 County mill levy for schools
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Repealed by S.L. 1981, ch. 198, § 18.
N.D.C.C. § 57-15-25 County equalization fund - How constituted
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Repealed by omission from this code.
N.D.C.C. § 57-15-25.1 County high school equalization fund - Tax levy
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Repealed by S.L. 1959, ch. 170, § 25.
N.D.C.C. § 57-15-26 Apportionment of funds withheld for failure to maintain school
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Repealed by S.L. 1959, ch. 170, § 25.
N.D.C.C. § 57-15-26.1 General tax levy of recreation service districts
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The board of recreation service district commissioners of a recreation service district created under chapter 11-28.2 may, upon resolution of the board, levy a tax for general purposes in addition to all other levies permitted by law, not exceeding one mill on the taxable valuati…
N.D.C.C. § 57-15-26.2 Limitations in vector control districts
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Vector control district levies are limited to a tax levy not exceeding one mill on the dollar of taxable valuation in the district in accordance with sections 23-24-08 and 23-24-09.
N.D.C.C. § 57-15-26.3 General tax levy of fire protection districts
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-26.4 General tax levy of hospital districts
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The board of directors of a hospital district may annually certify to the proper county auditor or county auditors the probable expense for operating the hospital district. The auditor or auditors may levy a tax not exceeding five mills on the taxable valuation of property within…
N.D.C.C. § 57-15-26.5 General tax levy of rural ambulance service districts
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-26.6 Water resource district's general tax levy
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The board of directors of a water resource district shall estimate expenses of the district and transmit them to the board of county commissioners according to section 61-16.1-06. The board of county commissioners may, by resolution, levy and authorize the county auditor to exten…
N.D.C.C. § 57-15-26.7 West river water supply district general tax levy
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Repealed by S.L. 1993, ch. 607, § 2.
N.D.C.C. § 57-15-26.8 Garrison Diversion Conservancy District general tax levy
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The board of directors of the Garrison Diversion Conservancy District may levy a tax not exceeding one mill on the taxable valuation of property within the district according to sections 61-24-08 and 61-24-09.
N.D.C.C. § 57-15-27 Interim fund
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The governing body of any county, city, park district, or municipality, other than a school district, which is authorized to levy taxes may include in its budget an item to be known as the "interim fund" which must be carried over to the next ensuing fiscal year to meet the cash …
N.D.C.C. § 57-15-27.1 Cemetery tax levies
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A city may levy a tax, not exceeding the limitation in subsection 14 of section 57-15-10 to be used exclusively for the care, maintenance, and improvement of established cemeteries, owned and maintained by the city. An organized township may provide funding from revenues derived …
N.D.C.C. § 57-15-27.2 Abandoned cemetery tax levies
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-28 Emergency fund - County
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The governing body of any county may levy a tax for emergency purposes not exceeding the limitation in subsection 9 of section 57-15-06.7. The emergency fund may not be considered in determining the budget or the amount to be levied for each fiscal year for normal tax purposes bu…
N.D.C.C. § 57-15-28.1 Judgment or claim payment levy limitations in political subdivisions
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A political subdivision, except a school district, levying a tax for the payment of a judgment or a settlement of a claim in accordance with section 32-12.1-11 may levy a tax not exceeding five mills. If the political subdivision held a liability insurance policy or insurance con…
N.D.C.C. § 57-15-29 War emergency fund - Cities
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Repealed by omission from this code.
N.D.C.C. § 57-15-29.1 War emergency fund may be transferred into general fund
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Repealed by omission from this code.
N.D.C.C. § 57-15-30 When tax in townships and cities to be levied by county commissioners
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Whenever any city or township having an existing liability or indebtedness is authorized to levy taxes for the payment of the same and fails or refuses to elect proper officers for the government of the municipality, the board of county commissioners of the county in which the mu…
N.D.C.C. § 57-15-31 Determination of levy
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1. The amount to be levied by any county, city, township, school district, park district, or other municipality authorized to levy taxes must be computed by deducting from the amount of estimated expenditures for the current fiscal year as finally determined, plus the required re…
N.D.C.C. § 57-15-31.1 Deadline date for amending budgets and certifying taxes
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No taxing district may certify any taxes or amend its current budget and no county auditor may accept a certification of taxes or amended budget after the tenth day of October of each year if such certification or amendment results in a change in the amount of tax levied. The cur…
N.D.C.C. § 57-15-32 Certification of levy
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The taxes levied or voted by any city, township, school district, park district, or other municipality authorized to levy taxes must be certified by the officer acting as business manager or clerk of the governing body of such municipality to the county auditor immediately follow…
N.D.C.C. § 57-15-33 Penalty for failure to certify levy
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Repealed by S.L. 1975, ch. 106, § 673.
N.D.C.C. § 57-15-34 Duty of county auditor upon certification of levy
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The county auditor of each county, upon receipt of tax levies certified to the county auditor by the proper authorities of the state or any taxing district or municipality shall acknowledge receipt thereof to the official so certifying them immediately upon receiving such levies.
N.D.C.C. § 57-15-35 Penalty for extending tax beyond levy limit
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Any county auditor who extends taxes in excess of the limitations prescribed by the terms of this chapter shall forfeit a sum of not less than twenty-five dollars and not more than one thousand dollars, the amount to be determined by the court in an action brought in district cou…
N.D.C.C. § 57-15-36 Tax levy for airport purposes
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-37 Tax levy for airport purposes in park districts
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Repealed by S.L. 2001, ch. 510, § 13.
N.D.C.C. § 57-15-37.1 Township levy for airport purposes
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-38 City capital improvements fund levy
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1. The governing body of any city may levy a tax for a capital improvements fund not exceeding ten mills under section 57-15-10, to be used for one of the purposes specified under subsection 5, when authorized to do so by a majority of the electors voting upon the question at a p…
N.D.C.C. § 57-15-39 Disposition of construction fund tax
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Revenues raised for construction purposes must be disposed of as follows: 1. All revenues accruing from appropriations or tax levies for a construction fund, together with such amounts as may be realized for construction purposes from all other sources, must be placed in a separa…
N.D.C.C. § 57-15-40 Penalty for unlawful withdrawal of construction fund
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Repealed by S.L. 1975, ch. 106, § 673. 57-15-41. Political subdivision tax levies for payment of special assessments exempt from levy limitations. No tax levy limitations provided by any statute of this state apply to tax levies by any county, city, school district, park district…
N.D.C.C. § 57-15-44 City tax levy for acquiring real estate for public building
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-45 Resolution and notice of election
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Repealed by S.L. 1967, ch. 430, § 2.
N.D.C.C. § 57-15-46 Form of ballot
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Repealed by S.L. 1967, ch. 430, § 2.
N.D.C.C. § 57-15-47 Conduct of election
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Repealed by omission from this code.
N.D.C.C. § 57-15-48 City levy for emergency purposes
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The governing body of any city by a two-thirds vote may levy a tax annually for snow removal, natural disaster, or other emergency conditions not exceeding the limitation in subsection 9 of section 57-15-10. No city may make this levy after the amount of the unexpended funds rais…
N.D.C.C. § 57-15-49 School district levy for school library fund
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Repealed by S.L. 1983, ch. 608, § 22.
N.D.C.C. § 57-15-50 County emergency medical service levy
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Upon petition of ten percent of the number of qualified electors of the county voting in the last election for governor or upon its own motion, the board of county commissioners of each county shall levy annually a tax not exceeding the limitation in subsection 10 of section 57-1…
N.D.C.C. § 57-15-51 City emergency medical service funding
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The governing body of a city may provide funding from revenues derived from its general fund levy authority for the purpose of subsidizing city emergency medical services. Whenever a tax for county emergency medical services is levied by a county, any city subsidizing city emerge…
N.D.C.C. § 57-15-51.1 Funding for township emergency medical service
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The qualified electors of an organized township may authorize the township to provide funding from revenues derived from its general fund levy authority for the purpose of subsidizing township emergency medical service. In providing for emergency medical service, the board of sup…
N.D.C.C. § 57-15-52 School district levy to equip and maintain two-way radios for schoolbuses
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Repealed by S.L. 1983, ch. 608, § 22.
N.D.C.C. § 57-15-52.1 School district levy for schoolbus costs
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Repealed by S.L. 1983, ch. 608, § 22. 57-15-53. Police department stations and correctional facilities capital improvements funding. The governing body of any city may provide funding from revenues derived from the capital improvements fund levy authority under section 57-15-38 f…