Title 57 — Taxation
108 chapters · 1,217 sections in this title.
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Repealed by S.L. 2015, ch. 439, § 104.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Repealed by omission from this code.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Repealed by omission from this code.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…
N.D.C.C. § 57-15-55 Tax levy for public transportation
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The governing body of any city, upon approval by a majority vote of the qualified electors of the city voting on the question at any citywide election, may annually levy a tax not exceeding the limitation in subsection 10 of section 57-15-10 to provide funds for the provision and…
N.D.C.C. § 57-15-55.1 City tax levy for transportation of public school students
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Repealed by S.L. 2015, ch. 439, § 104. 57-15-56. Authorization of tax levy for services and programs for senior citizens - Elections to authorize or remove the levy - State bonding fund coverage - State matching program for senior citizen services and programs. 1. The board of co…
N.D.C.C. § 57-15-57 Levy for county welfare
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-58 Penalty for unlawful withdrawal from fund
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Every officer participating in the unlawful withdrawal from any fund established by this chapter is guilty of a class A misdemeanor. 57-15-59. Counties' and cities' authority to enter leases for court, corrections, and law enforcement facilities and dedicate mill levies. Repealed…
N.D.C.C. § 57-15-61 Economic growth districts
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In counties that are part of a joint job development authority, an economic growth district may be established by resolution approved by the board of county commissioners of each county that will be part of the economic growth district. The resolution approved by each board of co…
N.D.C.C. § 57-15-62 Levy authorized for county automation and telecommunications
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Repealed by S.L. 2015, ch. 439, § 104.
N.D.C.C. § 57-15-63 Mistake in levy - Levy increase in later year - Levy reverts
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Expired under S.L. 2003, ch. 517, § 2.
N.D.C.C. § 57-15-63.1 Mistake in levy - Levy increase in later year - Levy reverts
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Expired under S.L. 2007, ch. 508, § 2.
N.D.C.C. § 57-15-63.2 Mistake in township levy - Levy increase in later year - Levy reverts
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Expired under S.L. 2009, ch. 537, § 1.
N.D.C.C. § 57-19-01 School district - Establishment of special reserve fund
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Each school district in this state may establish and maintain a special reserve fund, subject to the limitations in section 57-15-14.2. The balance of moneys in the fund may not exceed that which could be produced by a levy of fifteen mills in that district for that year.
N.D.C.C. § 57-19-02 Special reserve fund - Transfer
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1. Moneys in the special reserve fund may be deposited, held, or invested in the same manner as the sinking fund of the district or in the purchase of shares or securities of federal savings and loan associations or state-chartered building and loan associations, within the limit…
N.D.C.C. § 57-19-03 Transfer of other funds to special reserve fund
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Any school district having on hand funds, other than sinking or building funds, which are not otherwise encumbered, and which are not required for the payment of the items contained in the current operating budget, by a resolution of the governing board of the school district, ma…
N.D.C.C. § 57-19-04 May levy tax beyond levy limitations
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Repealed by S.L. 2015, ch. 137, § 38.
N.D.C.C. § 57-19-05 Fund not considered in fixing budget
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Such special reserve fund and the funds therein may not be considered in determining the budget or the amount to be levied for each school fiscal year, for normal tax purposes, but must be shown in such budget as a special trust fund, and may not be deducted therefrom as otherwis…
N.D.C.C. § 57-19-06 Special reserve fund - How and when used
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Repealed by S.L. 1997, ch. 489, § 4. 57-19-07. Limitation on amount drawn from fund - Tax collections used to restore fund. Repealed by S.L. 1997, ch. 489, § 4.
N.D.C.C. § 57-19-08 When officers personally liable
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Repealed by S.L. 1997, ch. 489, § 4.
N.D.C.C. § 57-19-09 Special reserve fund -Correction of error
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If a school district considered all or part of its special reserve fund in determining its budget and deducted all or part of its special reserve fund from the amount necessary to be levied for a fiscal year, the district may transfer from its special reserve fund into its genera…
N.D.C.C. § 57-19-10 Special reserve funds - Transfer of control
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Repealed by S.L. 2013, ch. 13, § 64.