N.D.C.C. § 57-15-14.2 — School district levies

1. The board of a school district may levy a tax up to an amount in dollars that would be
generated by a levy of sixty mills on the taxable valuation of the district, for the school
district's local contribution to the costs of education. The proceeds of this levy must be
deposited into the school district's general fund and may be used for any purpose
related to the provision of educational services. The proceeds may not be transferred
into any other fund.
2. The board of a school district may levy no more than ten mills on the taxable valuation
of the district, for any purpose related to the provision of educational services. The
proceeds of this levy must be deposited into the school district's general fund and used
in accordance with this subsection. The proceeds may not be transferred into any
other fund. The levy authority under this subsection may not be considered new or
increased property tax levy authority for purposes of the levy limitation under section
57-15-01.2.
3. The board of a school district may levy no more than twelve mills on the taxable
valuation of the district, for miscellaneous purposes and expenses. The proceeds of
this levy must be deposited into a special fund known as the miscellaneous fund and
used in accordance with this subsection. The proceeds may not be transferred into any
other fund.
4. The board of a school district may levy no more than three mills on the taxable
valuation of the district for deposit into a special reserve fund, in accordance with
chapter 57-19.
5. The board of a school district may levy no more than the number of mills necessary, on
the taxable valuation of the district, for the payment of tuition, in accordance with
section 15.1-29-15. The proceeds of this levy must be deposited into a special fund
known as the tuition fund and used in accordance with this subsection. The proceeds
may not be transferred into any other fund.
6. The board of a school district may levy no more than five mills on the taxable valuation
of the district, pursuant to section 57 -15-15.1, for purposes of developing a school
safety plan in accordance with section 15.1 -09-60. The proceeds of this levy must be
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deposited into a special fund known as the school safety plan fund and used in
accordance with this subsection.
7. Nothing in this section limits the board of a school district from levying:
a. Mills for a building fund, as permitted in sections 15.1-09-49 and 57-15-16; and
b. Mills necessary to pay principal and interest on the bonded debt of the district,
including the mills necessary to pay principal and interest on any bonded debt
incurred under section 57-15-17.1 before July 1, 2013.