North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-15-40
Penalty for unlawful withdrawal of construction fund
Repealed by S.L. 1975, ch. 106, § 673.
57-15-41. Political subdivision tax levies for payment of special assessments exempt from levy limitations.
No tax levy limitations provided by any statute of this state apply to tax levies by any county, city, school district, park district, or township for the purpose of paying any special assessments or paying debt service on bonds issued to prepay special assessments made in accordance with the provisions of title 40, against property owned by such county, city, school district, park district, or township. Any surplus in the special assessment fund after all of the special assessments for which the fund was created have been paid shall be placed in the general fund of the political subdivision.
57-15-42. City fire department capital improvements and equipment acquisition funding.
The governing body of any city may provide funding from revenues derived from the capital improvements fund levy under section 57-15-38 for a fire department capital improvements and equipment acquisition and maintaining structural and mechanical components for fire department stations. Any levy under this section approved by the electors of a city before January 1, 2015, remains effective for ten taxable years or the period of time for which it was approved by the voters, whichever is less, under the provisions of this section in effect at the time it was approved. When the authority to levy under this section expires in a city, any unobligated balance in the fire department reserve fund must be transferred to the city capital improvements fund.
57-15-43. Tax levy for city having an organized firefighters relief association -
Limitations - Disbursement.
Repealed by S.L. 2015, ch. 439, § 104.
Amendment history
S.L. 2015, ch. 439, § 104
Source: view the official PDF
In this chapter (40 sections)
- 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
- 57-15-51 · City emergency medical service funding
- 57-15-51.1 · Funding for township emergency medical service
- 57-15-52 · School district levy to equip and maintain two-way radios…
- 57-15-52.1 · School district levy for schoolbus costs
- 57-15-55 · Tax levy for public transportation
- 57-15-55.1 · City tax levy for transportation of public school students
- 57-15-57 · Levy for county welfare
- 57-15-58 · Penalty for unlawful withdrawal from fund
- 57-15-61 · Economic growth districts
- 57-15-62 · Levy authorized for county automation and telecommunications
- 57-15-63 · Mistake in levy - Levy increase in later year - Levy reverts
- 57-15-63.1 · Mistake in levy - Levy increase in later year - Levy…