North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-19-09
Special reserve fund -Correction of error
Official textlegis.nd.gov
If a school district considered all or part of its special reserve fund in determining its budget and deducted all or part of its special reserve fund from the amount necessary to be levied for a fiscal year, the district may transfer from its special reserve fund into its general fund all or part of the amount that was so considered, contrary to section 57-19-05.
Source: view the official PDF
In this chapter (10 sections)
- 57-19-01 · School district - Establishment of special reserve fund
- 57-19-02 · Special reserve fund - Transfer
- 57-19-03 · Transfer of other funds to special reserve fund
- 57-19-04 · May levy tax beyond levy limitations
- 57-19-05 · Fund not considered in fixing budget
- 57-19-06 · Special reserve fund - How and when used
- 57-19-08 · When officers personally liable
- 57-19-09 · Special reserve fund -Correction of error
- 57-19-10 · Special reserve funds - Transfer of control
- 57-19-11 · Special reserve fund - Use