N.D.C.C. § 57-15-02 — Determination of rate

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 county
auditor shall extend only such amount of tax as the prescribed maximum legal rate of levy will
produce. The rate must be based and computed on the taxable valuation of taxable property in
the municipality or district levying the tax. The rate of all taxes must be calculated by the county
auditor in mills, tenths, and hundredths of mills.