Title 57 — Taxation

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…

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…

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…

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…

Repealed by S.L. 2017, ch. 411, § 23.

1. On or before August tenth of each year, the governing body of a taxing district shall provide to the county auditor in each county in which the taxing district has taxable property the date, time, and location of the taxing district's public hearing on its property tax levy, w…

Repealed by S.L. 1981, ch. 567, § 2.

Repealed by S.L. 1981, ch. 567, § 2.

The board of county commissioners, in levying county taxes, is limited to the amount necessary to meet the appropriations included in the county budget for the ensuing fiscal year, and to provide a reserve fund as limited in this chapter, together with a tax sufficient in amount …

The board of county commissioners may levy property taxes for county general fund purposes at a tax rate not exceeding sixty mills per dollar of taxable valuation of property in the county. Unless a specific exception is provided by statute, the county general fund levy limitatio…

Repealed by omission from this code.

Repealed by S.L. 2015, ch. 439, § 104.

Repealed by omission from this code. 57-15-06.3. County road program of farm-to-market and federal-aid roads - Tax levy - Use of excess funds. Repealed by S.L. 2015, ch. 439, § 104. 57-15-06.4. Levy authorized for county veterans' service officer's salary, traveling, and office e…

Repealed by S.L. 2015, ch. 439, § 104.

1. The board of county commissioners of each county may levy an annual tax not exceeding ten mills plus any voter-approved additional levy as provided in subsection 8 of section 57-15-06.7 for the purpose of the following capital projects: a. Constructing, equipping, and maintain…

The tax levy limitations specified in section 57-15-06 do not apply to the following mill levies, which are expressed in mills per dollar of taxable valuation of property in the county: 1. A county supporting an airport or airport authority may levy a tax not exceeding four mills…

Repealed by S.L. 2015, ch. 439, § 104.

Repealed by S.L. 2015, ch. 439, § 104.

The governing body, in levying city taxes, is limited by the amount necessary to meet the appropriations included in the city budget for the ensuing fiscal year and to provide a reserve fund as limited in this chapter, together with a tax sufficient in amount to pay the interest …

The aggregate amount levied for city general fund purposes may not exceed an amount produced by a levy of one hundred five mills on the taxable valuation of property in the city. A city, when authorized by a majority vote of the electors of the city voting on the question at a re…

Repealed by S.L. 1967, ch. 323, § 285.

The tax levy limitations specified in section 57-15-08 do not apply to the following tax levies: 1. Taxes levied pursuant to law for a proportion of the cost of a special improvement project by general taxation. 2. Taxes levied pursuant to law for the purpose of paying a deficien…

The board of county commissioners of any county or the governing body of any city may provide funding for the purpose of advertising the resources and opportunities in the county or city and promoting industrial development from revenues derived from the county or city general fu…

Repealed by S.L. 2017, ch. 57, § 20.

The board of park commissioners, in levying park district taxes, is limited by the amount necessary to meet the appropriations included in the park district budget for the ensuing fiscal year, and to provide a reserve fund as limited in this chapter, together with a tax sufficien…

1. A park district may levy for general fund purposes up to thirty-eight mills on the taxable valuation of property in the district, subject to the higher of the number of mills determined under the following limitations: a. The general fund mill levy determined based upon the hi…

1. The governing body of a city or park district may provide funding from revenues derived from its general fund levy authority for the establishment, operation, and maintenance of forestry activities within the city or park district. The proceeds of any funding under this sectio…

Repealed by S.L. 2015, ch. 439, § 104. 57-15-12.3. Park district levy for land acquisition and development of recreational facilities. In addition to its general fund levy authority, a board of park commissioners established pursuant to chapter 40-49 may levy taxes annually not e…

School district taxes must be levied by the governing body of each school district on or before the tenth day of August of each year. The governing body of the school district may increase or decrease its tax levy and budget for the current fiscal year on or before the tenth day …

1. Unless authorized by the electors of the school district in accordance with this section, a school district may not impose greater levies than those permitted under section 57-15-14.2. a. In any school district having a total population in excess of four thousand according to …

Repealed by S.L. 1973, ch. 211, § 3.

1. The board of a school district may levy a tax up to an amount in dollars that would be generated by a levy of sixty mills on the taxable valuation of the district, for the school district's local contribution to the costs of education. The proceeds of this levy must be deposit…

Repealed by S.L. 1987, ch. 232, § 8.

Repealed by S.L. 2015, ch. 137, § 38.

Repealed by S.L. 2015, ch. 137, § 38.

Repealed by S.L. 1983, ch. 608, § 22.

The school board of a school district may levy taxes for a school safety plan fund, subject to the limitations in section 57-15-14.2, when authorized to do so by a majority of the qualified electors of a school district voting upon the question at any regular or special school di…

1. The governing body of any school district shall levy taxes annually for a school building fund, not in excess of twenty mills, which levy is in addition to and not restricted by the levy limitations prescribed by law, when authorized to do so by sixty percent of the qualified …

1. a. All revenue accruing from appropriations or tax levies for a school district building fund, together with any amount as may be realized for building purposes from all other sources, must be placed in a separate fund known as a building fund and must: (1) Be deposited, held,…

Repealed by S.L. 2015, ch. 137, § 38.

Repealed by S.L. 1975, ch. 106, § 673.

Repealed by S.L. 1983, ch. 608, § 22.

Repealed by S.L. 1983, ch. 608, § 22.

The electors of each township have power at the annual meeting to vote to raise such sums of money for the repair and construction of roads and bridges, and for all township charges and necessary expenses as they deem expedient, within the limitations prescribed in section 57-15-…

Repealed by S.L. 1961, ch. 347, § 3. 57-15-19.2. Township supervisors authority to transfer funds into special road fund - Limitations - Use. The board of supervisors, at the time of the annual township meeting, upon resolution, may transfer or set aside a part or all of any fund…

The special road fund may not be considered in determining the budget of the amount to be levied for each township fiscal year, for normal tax purposes, but must be shown in such budget as a special road fund and may not be deducted therefrom as otherwise provided by law.

1. The electors of each township at the annual meeting may levy a tax not to exceed the limitation in subsection 1 of section 57-15-20.2 for the purpose of cooperating with the county in constructing and maintaining roads and bridges that are part of the county road system and lo…

The budget of each township approved at the annual meeting may include provision of funding from revenues derived from the general fund levy authority of the township for the purpose of mowing or snow removal.

1. Upon approval of a majority of electors of the township voting on the question, a township may levy the number of mills necessary for the purpose of addressing natural disasters or other emergency conditions. 2. The levy under this section may be made only if notice of the que…

The board of township supervisors may submit the question of authorizing an excess levy for not to exceed a total of five years, provided the notice of election and the ballot upon which the authorization for the excess levy is submitted both contain the specific years for which …