North Dakota Statutes
§ 21-02-03 — Certificate of county auditor
A tax is deemed to have been levied when it has been voted by the tax levying board and
certified to the county auditor. Each certificate of indebtedness issued wholly or in part against
revenues that consist of levied and uncollected taxes must bear the certificate of the county
auditor to the effect that it, together with all other outstanding certificates issued wholly or in part
against revenues that consist of levied and uncollected taxes, is within the amount of
uncollected taxes that have been levied lawfully in the then present year, plus uncollected taxes
of the four preceding years. A county auditor who willfully signs a false certificate upon a
certificate of indebtedness is guilty of a class A misdemeanor.
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Nearby Sections
15
§ 21-01-01
Definitions§ 21-01-02
Warrant - Order of payment§ 21-01-03
Maximum amount of warrants or indebtedness - Violation of provisions - Liability - Penalty§ 21-01-04
Warrants for current expenses§ 21-01-05
Warrants for salaries and official publications - Payable one-half in cash prior to other warrants§ 21-01-07
Warrant register - By whom kept - Form§ 21-01-10
Cashbook and register open to inspection§ 21-02-01
Definitions§ 21-02-03
Certificate of county auditor§ 21-02-04
Signing false certificates - Penalty