North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-15-19.7 — Township levy for emergency purposes
1. Upon approval of a majority of electors of the township voting on the question, a
township may levy the number of mills necessary for the purpose of addressing natural
disasters or other emergency conditions.
2. The levy under this section may be made only if notice of the question of the approval
of the levy has been included with the notice of the annual or special meeting provided
in chapter 58-04.
3. Approval by the electors of increased levy authority under this section may not be
effective for more than five taxable years.
57-15-20. Township general fund levy - Approval of increased general fund levy
authority.
The general fund levy in a civil township, exclusive of levies to pay interest on any bonded
debt and to provide a sinking fund to pay and discharge the principal of bonded debt at maturity,
may not exceed the amount produced by a levy of eighteen mills on the dollar of the taxable
valuation of property in the township.
Upon approval of a majority of electors of the township voting on the question, a civil
township general fund levy may be increased by an additional amount not to exceed the amount
produced by a levy of eighteen mills on the dollar of the taxable valuation of property in the
township. The increased levy under this section may be made only if notice of the question of
the approval of such levy has been included with or upon the notice of the annual meeting
provided for in section 58 -04-01. An excess levy approved by electors of a township under
chapter 57-17 before January 1, 2015, may continue to be imposed for five taxable years or the
period of time for which it was approved by the electors, whichever is less, under the provisions
of law in effect at the time it was approved. After January 1, 2015, approval by electors of
increased levy authority under this section may not be effective for more than five taxable years.
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Source: official text