N.D.C.C. § 57-15-06 — County general fund levy

The board of county commissioners may levy property taxes for county general fund
purposes at a tax rate not exceeding sixty mills per dollar of taxable valuation of property in the
county.
Unless a specific exception is provided by statute, the county general fund levy limitation
under this section applies to all property taxes the board of county commissioners is authorized
to levy for general county purposes.