§ 21-01-01 — Definitions

1. The term "taxing district" when used in this chapter, unless the context thereof clearly
requires otherwise, means any county, city, school district, township, park district,
water conservation and flood control district, Garrison Diversion Conservancy District,
county park district, joint county park district, or irrigation district in the state.
2. The term "warrant" when used in this chapter means an order drawn by the proper
taxing district officials on the treasurer, or other person acting as treasurer, of said
taxing district, the warrant or order to be so drawn that when signed by the treasurer,
or person acting as treasurer, in an appropriate place it becomes a check on the taxing
district depository. No warrant upon the treasurer, or person acting as treasurer, may
be delivered or mailed to the payee or payee's agent or representative until such
warrant has been signed by the treasurer, or person acting as treasurer, and entered
on the books of the treasurer or person acting as treasurer as a check drawn on a
bank depository.