N.D.C.C. § 57-19-11 — Special reserve fund - Use

If collections from taxes levied for the current budget are insufficient to meet the
requirements of the budget for teacher salaries, heat, light, and fuel, a majority of the school
board may direct the school district business manager to draw on funds in the special reserve
fund of the district. The school board, by resolution, may withdraw without repayment fifty
percent of the funds from the special reserve fund of the school district.
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