N.D.C.C. § 57-15-01 — Levy in specific amounts - Exceptions

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 and comparing the amount levied in the current taxable year to the amount levied in the
preceding taxable year, taxing districts shall express levies in terms of dollars rather than mills.