N.D.C.C. § 57-15-31.1 — Deadline date for amending budgets and certifying taxes

No taxing district may certify any taxes or amend its current budget and no county auditor
may accept a certification of taxes or amended budget after the tenth day of October of each
year if such certification or amendment results in a change in the amount of tax levied. The
current budget, except for property taxes, may be amended during the year for any revenues
and appropriations not anticipated at the time the budget was prepared.