§ 21-02-01 — Definitions

In this chapter unless the context or subject matter otherwise requires:
1. "Political subdivision" means a local governmental unit created by statute or by the
Constitution of North Dakota for local governmental or other public purposes.
2. "Revenues" means any of the following:
a. Uncollected taxes.
b. Amounts to be received from a distribution of federal moneys, including currently
existing bureau of Indian affairs contracts.
c. Amounts to be received from a distribution of moneys pursuant to a state
appropriation or a state statutory or constitutional provision.
d. Amounts to be received from a grant or loan of state or federal funds.
e. Amounts to be received from the issuance and sale of obligations by a political
subdivision.
3. "Uncollected taxes" means taxes for the year during which a certificate of
indebtedness is issued and the preceding four years that have been levied but from
which moneys have not come into the public treasury by payment or by satisfaction of
tax lien, exclusive of tax levies dedicated to the payment of principal of and interest on
outstanding evidences of indebtedness.