N.D.C.C. § 57-15-28.1 — Judgment or claim payment levy limitations in political subdivisions

A political subdivision, except a school district, levying a tax for the payment of a judgment
or a settlement of a claim in accordance with section 32 -12.1-11 may levy a tax not exceeding
five mills. If the political subdivision held a liability insurance policy or insurance contract,
purchased by a political subdivision or a government self -insurance pool in which the political
subdivision participates pursuant to chapter 32 -12.1, which provides coverage to at least the
liability limits under section 32 -12.1-03 and that coverage was in force at the time of the
occurrence that gave rise to the claim of relief, the political subdivision may levy a tax not
exceeding a total of ten mills for the payment of a judgment or a settlement of a claim in
accordance with section 32-12.1-11. The tax levy limitations specified by law do not apply to mill
levies under this section , expressed in mills per dollar of taxable valuation of property in the
political subdivision.