N.D.C.C. § 57-15-30 — When tax in townships and cities to be levied by county commissioners

Whenever any city or township having an existing liability or indebtedness is authorized to
levy taxes for the payment of the same and fails or refuses to elect proper officers for the
government of the municipality, the board of county commissioners of the county in which the
municipality is located, upon a proper showing by any person having a legal or subsisting claim
against the municipality that there are no legal officers in the municipality authorized to levy a
tax for the payment of such indebtedness, shall levy a tax as the governing body would be
authorized to levy the same for the payment of such indebtedness. Any person having a claim
against such municipality has the same right to enforce the levy of such tax by the board of
county commissioners that the person would have had to compel such levy by the officers of the
municipality had they been properly elected and qualified.
57-15-30.1. Tax levy for township debt or debt existing upon dissolution - Duty of
county auditor - Duty of county treasurer.
1. Whenever any township is indebted to the county in which such township is located
and such debt is more than one year past due, the county auditor, upon resolution of
the board of county commissioners, shall levy a tax on the property within the township
in an amount sufficient to pay the indebtedness, but in no case may the amount of the
levy cause the total levy for such township to exceed the maximum levy limitations,
including excess levy limitations, provided by law. The county treasurer shall place the
taxes collected to the credit of the county in payment or partial payment of the
township's indebtedness.
2. Upon the dissolution of a civil township, the board of county commissioners of the
county in which the township lies shall attach the territory embraced within such
township to such assessment district of the county as the board may deem advisable
for the purpose of assessment and taxation. In addition to the other levies provided by
law, the board shall levy on the taxable property in the township a sum sufficient to
discharge all debts and liabilities of the township. The county auditor shall enter the
levy on the county tax list to be collected by the county treasurer as other county taxes
are collected. The county treasurer shall credit the money derived from such levy to a
special fund to be used to pay the dissolved township's debts and liabilities. Any
balance remaining in the special fund after the payment of the debts and liabilities
must be transferred for use for road and bridge purposes within the assessment
district to which the territory is attached.
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57-15-30.2. Financial reporting requirements for taxing entities - County auditor -
State auditor.
1. The governing body of any county, city, township, school district, park district,
recreation service district, rural fire protection district, rural ambulance service district,
soil conservation district, conservancy district, water authority, or any other taxing
entity authorized to levy property taxes or have property taxes levied on its behalf, in
the year for which the levy will apply, shall file with the county auditor of each county in
which the taxing entity is located, at a time and in a format prescribed by the county
auditor, a financial report for the preceding calendar year showing the ending balances
of each fund or account held by the taxing entity during that year.
2. By March first of each year, the county auditor of each county shall provide to the state
auditor in an electronic format a financial report showing the ending balances of the
county general fund and county road and bridge fund for the preceding calendar year,
including the amount in each fund which is committed for a specific use. The county
auditor shall provide the report to the state auditor regardless of whether an audit is
complete.