108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-15-01 Levy in specific amounts - Exceptions
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With the exception of special assessment taxes and such general taxes as may be definitely fixed by law, all state, county, city, township, school district, and park district taxes must be levied or voted in specific amounts of money. For purposes of communicating with the public…
N.D.C.C. § 57-15-01.1 Protection of taxpayers and taxing districts
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Each taxing district may levy the lesser of the amount in dollars as certified in the budget of the governing body, or the amount in dollars as allowed in this section, subject to the following: 1. No taxing district may levy more taxes expressed in dollars than the amounts allow…
N.D.C.C. § 57-15-01.2 Limitation on levies by taxing districts without voter approval
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1. a. Notwithstanding that a taxing district may have unused or excess levy authority under any other provision of law, this section supersedes and limits that authority. This section may not be interpreted as authority to increase any property tax levy authority otherwise provid…
N.D.C.C. § 57-15-02 Determination of rate
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The tax rate of all taxes, except taxes the rate of which is fixed by law, must be calculated and fixed by the county auditor within the limitations prescribed by statute. If any municipality levies a greater amount than the prescribed maximum legal rate of levy will produce, the…