North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-15-05
County tax levy
Official textlegis.nd.gov
The board of county commissioners, in levying county taxes, is limited to the amount necessary to meet the appropriations included in the county 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 on the bonded debt of the county and to provide a sinking fund to pay the principal at maturity. The county budget shall show the complete expenditure program of the county for the ensuing fiscal year and the sources of revenue from which it is to be financed.
Source: view the official PDF
In this chapter (40 sections)
- 57-15-01 · Levy in specific amounts - Exceptions
- 57-15-01.1 · Protection of taxpayers and taxing districts
- 57-15-01.2 · Limitation on levies by taxing districts without voter…
- 57-15-02 · Determination of rate
- 57-15-02.1 · Property tax levy increase notice and public hearing
- 57-15-02.2 · Budget hearing notice
- 57-15-03 · State tax levy
- 57-15-04 · State taxes - When levied - Certification
- 57-15-05 · County tax levy
- 57-15-06 · County general fund levy
- 57-15-06.1 · County tax levy for farm-to-market road - Election
- 57-15-06.2 · Farm-to-market roads' fund - Use
- 57-15-06.5 · Tax levy for planning purposes
- 57-15-06.6 · County capital projects levy
- 57-15-06.7 · Additional levies - Exceptions to tax levy limitations in…
- 57-15-06.8 · County tax levies and limitations not in addition to the…
- 57-15-06.9 · Tax levy for county parks and recreational facilities
- 57-15-06.10 · Optional consolidation of county mill levies
- 57-15-07 · City tax levies
- 57-15-08 · General fund levy limitations in cities
- 57-15-09 · Tax levy limitations in villages
- 57-15-10 · Exceptions to tax levy limitations in cities
- 57-15-10.1 · Counties and cities may levy for certain advertising…
- 57-15-10.2 · Tax levy for port purposes
- 57-15-11 · Park district tax levies
- 57-15-12 · General fund levy limitations in park districts
- 57-15-12.1 · City or park district tax funding for forestry activities
- 57-15-12.2 · Exceptions to tax levy limitations for park districts
- 57-15-13 · School district tax levies
- 57-15-14 · Voter approval of excess levies in school districts
- 57-15-14.1 · Levies for support of county agricultural and training…
- 57-15-14.2 · School district levies
- 57-15-14.3 · Mill levies requiring voter approval - Proceeds to general…
- 57-15-14.4 · School district mill levies for bonded indebtedness…
- 57-15-14.5 · Long-distance learning and educational technology levy
- 57-15-15 · Exceptions to tax levy limitations in school districts
- 57-15-15.1 · Tax levy for school safety plan fund
- 57-15-16 · Tax levy for building fund in school districts
- 57-15-17 · Disposition of building fund tax
- 57-15-17.1 · Discontinuation of special funds - Required transfers