Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-15-07 City tax levies
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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 …
N.D.C.C. § 57-15-08 General fund levy limitations in cities
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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…
N.D.C.C. § 57-15-09 Tax levy limitations in villages
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Repealed by S.L. 1967, ch. 323, § 285.
N.D.C.C. § 57-15-10 Exceptions to tax levy limitations in cities
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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…
N.D.C.C. § 57-15-10.1 Counties and cities may levy for certain advertising purposes
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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…
N.D.C.C. § 57-15-10.2 Tax levy for port purposes
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Repealed by S.L. 2017, ch. 57, § 20.
N.D.C.C. § 57-15-11 Park district tax levies
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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…
N.D.C.C. § 57-15-12 General fund levy limitations in park districts
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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…
N.D.C.C. § 57-15-12.1 City or park district tax funding for forestry activities
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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…
N.D.C.C. § 57-15-12.2 Exceptions to tax levy limitations for park districts
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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…
N.D.C.C. § 57-15-13 School district tax levies
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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 …
N.D.C.C. § 57-15-14 Voter approval of excess levies in school districts
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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 …
N.D.C.C. § 57-15-14.1 Levies for support of county agricultural and training schools
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Repealed by S.L. 1973, ch. 211, § 3.
N.D.C.C. § 57-15-14.2 School district levies
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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…
N.D.C.C. § 57-15-14.3 Mill levies requiring voter approval - Proceeds to general fund account
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Repealed by S.L. 1987, ch. 232, § 8.
N.D.C.C. § 57-15-14.4 School district mill levies for bonded indebtedness excepted
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Repealed by S.L. 2015, ch. 137, § 38.
N.D.C.C. § 57-15-14.5 Long-distance learning and educational technology levy
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Repealed by S.L. 2015, ch. 137, § 38.
N.D.C.C. § 57-15-15 Exceptions to tax levy limitations in school districts
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Repealed by S.L. 1983, ch. 608, § 22.
N.D.C.C. § 57-15-15.1 Tax levy for school safety plan fund
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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…
N.D.C.C. § 57-15-16 Tax levy for building fund in school districts
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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 …
N.D.C.C. § 57-15-17 Disposition of building fund tax
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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,…
N.D.C.C. § 57-15-17.1 Discontinuation of special funds - Required transfers
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Repealed by S.L. 2015, ch. 137, § 38.
N.D.C.C. § 57-15-18 Penalty for unlawful withdrawal of building funds
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Repealed by S.L. 1975, ch. 106, § 673.
N.D.C.C. § 57-15-18.1 Tax levy for rental of property
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Repealed by S.L. 1983, ch. 608, § 22.
N.D.C.C. § 57-15-18.2 School district levy for unemployment compensation benefits
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Repealed by S.L. 1983, ch. 608, § 22.
N.D.C.C. § 57-15-19 Township tax levies
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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-…
N.D.C.C. § 57-15-19.1 Levies for surfacing highways in unorganized townships
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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…
N.D.C.C. § 57-15-19.3 Funds not considered in determining budget
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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.
N.D.C.C. § 57-15-19.4 Township levy for roads
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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…
N.D.C.C. § 57-15-19.6 Township funding for mowing or snow removal
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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.
N.D.C.C. § 57-15-19.7 Township levy for emergency purposes
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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…
N.D.C.C. § 57-15-20.1 Excess levies in townships - Authorization for more than one year
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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 …
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.