N.D.C.C. § 57-15-51 — City emergency medical service funding

The governing body of a city may provide funding from revenues derived from its general
fund levy authority for the purpose of subsidizing city emergency medical services. Whenever a
tax for county emergency medical services is levied by a county, any city subsidizing city
emergency medical services, shall upon written application to the county board of such county
be exempted from such county tax levy. The city may set aside, as a depreciation expense, up
to ten percent of its annual emergency medical service operating or subsidization budget in a
dedicated emergency medical services sinking fund, deposited with the auditor for replacement
of equipment and ambulances. The ten percent emergency medical services sinking fund may
be in addition to the actual annual emergency medical services budget.