North Dakota § 15.1-09-48 Board of education of city of Fargo - Tax collection

North Dakota Statutes

§ 15.1-09-48 — Board of education of city of Fargo - Tax collection

North Dakota § 15.1-09-48

Title 15.1Elementary and Secondary Education

Ch. 15.1-09School Boards

This text of North Dakota § 15.1-09-48 (Board of education of city of Fargo - Tax collection) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 15.1-09-48 (2026).

Text

1.The board of education of the city of Fargo may levy taxes within the boundaries of the Fargo public school district and cause the taxes to be collected in the same manner as other city taxes, provided the taxes meet the requirements or limitations of this title and title 57. The business manager of the board of education shall certify the rate for each purpose to the city auditor in time to be added to the annual tax list of the city.

2.The city auditor shall calculate and extend upon the annual assessment roll and tax list any tax levied by the board of education. The tax must be collected in the same manner as other city taxes.

3.If the city council fails to levy any tax for city purposes or fails to cause an assessment roll or tax list to be made, the board of education may make a

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1. The board of education of the city of Fargo may levy taxes within the boundaries of the
Fargo public school district and cause the taxes to be collected in the same manner as
other city taxes, provided the taxes meet the requirements or limitations of this title and
title 57. The business manager of the board of education shall certify the rate for each
purpose to the city auditor in time to be added to the annual tax list of the city.
2. The city auditor shall calculate and extend upon the annual assessment roll and tax list
any tax levied by the board of education. The tax must be collected in the same
manner as other city taxes.
3. If the city council fails to levy any tax for city purposes or fails to cause an assessment
roll or tax list to be made, the board of education may make an assessment roll and
tax list and submit the roll to the city auditor with a warrant for the collection of the tax.
The board of education may cause the tax to be collected in the same manner as
other city taxes are collected or as otherwise provided by resolution of the board.