North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-15-27
Interim fund
The governing body of any county, city, park district, or municipality, other than a school district, which is authorized to levy taxes may include in its budget an item to be known as the "interim fund" which must be carried over to the next ensuing fiscal year to meet the cash requirements of all funds or purposes to which the credit of the municipality may be legally extended, for that portion of such fiscal year prior to the receipt of taxes therein. In no case may the interim fund be in excess of the amount reasonably required to finance the municipality for the first nine months of the next ensuing fiscal year. The interim fund may not be in excess of three-fourths of the current annual appropriation for all purposes other than debt retirement purposes and appropriations financed from bond sources.
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In this chapter (40 sections)
- 57-15-20.1 · Excess levies in townships - Authorization for more than…
- 57-15-20.2 · Exceptions to tax levy limitations in townships
- 57-15-20.3 · Township levy for port purposes
- 57-15-20.4 · Township levy for commerce authority purposes
- 57-15-21 · Tax levies in unorganized townships
- 57-15-22 · Tax levy limitations in unorganized townships
- 57-15-22.2 · Township legal contingency funding
- 57-15-23 · Per capita school tax - Levy - Apportionment
- 57-15-24 · County mill levy for schools
- 57-15-25 · County equalization fund - How constituted
- 57-15-25.1 · County high school equalization fund - Tax levy
- 57-15-26 · Apportionment of funds withheld for failure to maintain…
- 57-15-26.1 · General tax levy of recreation service districts
- 57-15-26.2 · Limitations in vector control districts
- 57-15-26.3 · General tax levy of fire protection districts
- 57-15-26.4 · General tax levy of hospital districts
- 57-15-26.5 · General tax levy of rural ambulance service districts
- 57-15-26.6 · Water resource district's general tax levy
- 57-15-26.7 · West river water supply district general tax levy
- 57-15-26.8 · Garrison Diversion Conservancy District general tax levy
- 57-15-27 · Interim fund
- 57-15-27.1 · Cemetery tax levies
- 57-15-27.2 · Abandoned cemetery tax levies
- 57-15-28 · Emergency fund - County
- 57-15-28.1 · Judgment or claim payment levy limitations in political…
- 57-15-29 · War emergency fund - Cities
- 57-15-29.1 · War emergency fund may be transferred into general fund
- 57-15-30 · When tax in townships and cities to be levied by county…
- 57-15-31 · Determination of levy
- 57-15-31.1 · Deadline date for amending budgets and certifying taxes
- 57-15-32 · Certification of levy
- 57-15-33 · Penalty for failure to certify levy
- 57-15-34 · Duty of county auditor upon certification of levy
- 57-15-35 · Penalty for extending tax beyond levy limit
- 57-15-36 · Tax levy for airport purposes
- 57-15-37 · Tax levy for airport purposes in park districts
- 57-15-37.1 · Township levy for airport purposes
- 57-15-38 · City capital improvements fund levy
- 57-15-39 · Disposition of construction fund tax
- 57-15-40 · Penalty for unlawful withdrawal of construction fund