North Dakota Century Code — Title 57 (Taxation)
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.
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.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 57-15-44 · City tax levy for acquiring real estate for public building
- 57-15-45 · Resolution and notice of election
- 57-15-46 · Form of ballot
- 57-15-47 · Conduct of election
- 57-15-48 · City levy for emergency purposes
- 57-15-49 · School district levy for school library fund
- 57-15-50 · County emergency medical service levy