North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-15-22 — Tax levy limitations in unorganized townships
The total tax levied by the board of county commissioners in any unorganized township for
the construction, maintenance, and improvement of any roads and bridges may not exceed
eighteen mills on the dollar of the taxable valuation of the township or the amount in dollars that
the township would have been entitled to levy under section 57 -15-01.1 if the township had
remained organized, but this does not prohibit the levy of general county road and bridge taxes
in such unorganized township.
57-15-22.1. Board of county commissioners may transfer unexpended balance in road
and bridge fund in unorganized townships.
The board of county commissioners, by resolution, may transfer any unexpended balance
of the revenues produced under section 57-15-22 in any unorganized township to a special road
and bridge fund to the credit of such unorganized township. Such special road and bridge fund
may not be taken into consideration in determining the budget for the amount to be levied for
road and bridge purposes in an unorganized township for the current fiscal year.
Page No. 17
Source: official text