N.D.C.C. § 57-15-31 — Determination of levy

1. The amount to be levied by any county, city, township, school district, park district, or
other municipality authorized to levy taxes must be computed by deducting from the
amount of estimated expenditures for the current fiscal year as finally determined, plus
the required reserve fund determined upon by the governing board from the past
experience of the taxing district, the total of the following items:
a. The available surplus consisting of the free and unencumbered cash balance;
b. Estimated revenues from sources other than direct property taxes;
c. The total estimated collections from tax levies for previous years;
d. Expenditures that must be made from bond sources;
e. The amount of distributions received from an economic growth increment pool
under section 57-15-61; and
f. The estimated amount to be received from payments in lieu of taxes on a project
under section 40-57.1-03.
2. Allowance may be made for a permanent delinquency or loss in tax collection not to
exceed five percent of the amount of the levy.