Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-47-02 County authorized to borrow - Term - Interest rate
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Whenever in the judgment of the board of county commissioners all taxes authorized to be levied in any one year for general or special county purposes are insufficient to carry on the primary governmental functions, or to pay the mandatory obligations imposed by law upon a county…
N.D.C.C. § 57-47-03 Application for loan - Contents
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Whenever the board of county commissioners desires to issue evidences of indebtedness for any of the purposes authorized in this chapter, it shall provide information to prospective purchasers, including the assessed valuation of the county, the amount of taxes levied for the cur…
N.D.C.C. § 57-47-04 Funding for loan repayment - Limitation
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Upon the issuance of the evidence of indebtedness, the board of county commissioners may provide funding from revenues derived from its general fund levy authority to repay a loan under this chapter and under the terms established with the lender. County revenue from any other so…
N.D.C.C. § 57-47-05 County loan fund established
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The board of county commissioners authorizing the levying of such tax shall establish a special fund in the county treasury designated as the county loan fund and all moneys collected from the general tax levied for the purpose of repaying any loans, with interest, must be deposi…