This text of North Dakota § 57-15-01.1 (Protection of taxpayers and taxing districts) 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.
Each taxing district may levy the lesser of the amount in dollars as certified in the budget of
the governing body, or the amount in dollars as allowed in this section, subject to the following:
1.No taxing district may levy more taxes expressed in dollars than the amounts allowed
by this section.
2.For purposes of this section:
a."Base year" means the taxing district's taxable year with the highest amount
levied in dollars in property taxes of the three taxable years immediately
preceding the budget year;
b."Budget year" means the taxing district's year for which the levy is being
determined under this section;
c."Calculated mill rate" means the mill rate that results from dividing the base year
taxes levied by the sum of the taxable value of the taxable property in the base
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Each taxing district may levy the lesser of the amount in dollars as certified in the budget of
the governing body, or the amount in dollars as allowed in this section, subject to the following:
1. No taxing district may levy more taxes expressed in dollars than the amounts allowed
by this section.
2. For purposes of this section:
a. "Base year" means the taxing district's taxable year with the highest amount
levied in dollars in property taxes of the three taxable years immediately
preceding the budget year;
b. "Budget year" means the taxing district's year for which the levy is being
determined under this section;
c. "Calculated mill rate" means the mill rate that results from dividing the base year
taxes levied by the sum of the taxable value of the taxable property in the base
year plus the taxable value of the property exempt by local discretion or
charitable status, calculated in the same manner as the taxable property; and
d. "Property exempt by local discretion or charitable status" means property
exempted from taxation as new or expanding businesses under chapter 40-57.1;
improvements to property under chapter 57-02.2; or buildings belonging to
institutions of public charity, new single-family residential or townhouse or
condominium property, property used for early childhood services, or pollution
abatement improvements under section 57-02-08.
3. A taxing district may elect to levy the amount levied in dollars in the base year. Any
levy under this section must be specifically approved by a resolution approved by the
governing body of the taxing district. Before determining the levy limitation under this
section, the dollar amount levied in the base year must be:
a. Reduced by an amount equal to the sum determined by application of the base
year's calculated mill rate for that taxing district to the final base year taxable
valuation of any taxable property and property exempt by local discretion or
charitable status which is not included in the taxing district for the budget year but
was included in the taxing district for the base year.
b. Increased by an amount equal to the sum determined by the application of the
base year's calculated mill rate for that taxing district to the final budget year
taxable valuation of any taxable property or property exempt by local discretion or
charitable status which was not included in the taxing district for the base year but
which is included in the taxing district for the budget year.
c. Reduced to reflect expired temporary mill levy increases authorized by the
electors of the taxing district. For purposes of this subdivision, an expired
temporary mill levy increase does not include a school district general fund mill
rate exceeding one hundred ten mills which has expired or has not received
approval of electors for an extension under subsection 2 of section 57-64-03.
d. Reduced by the amount of state aid under chapter 15.1-27, which is determined
by multiplying the budget year taxable valuation of the school district by the lesser
of the base year mill rate of the school district minus sixty mills or fifty mills, if the
base year is a taxable year before 2013.
4. In addition to any other levy limitation factor under this section, a taxing district may
increase its levy in dollars to reflect new or increased mill levies authorized by the
legislative assembly or authorized by the electors of the taxing district.
5. Under this section a taxing district may supersede any applicable mill levy limitations
otherwise provided by law, or a taxing district may levy up to the mill levy limitations
otherwise provided by law without reference to this section, but the provisions of this
section do not apply to the following:
a. Any irrepealable tax to pay bonded indebtedness levied pursuant to section 16 of
article X of the Constitution of North Dakota.
b. The one-mill levy for the state medical center authorized by section 10 of article X
of the Constitution of North Dakota.
6. A school district choosing to determine its levy authority under this section may apply
subsection 3 only to the amount in dollars levied for general fund purposes under
section 57-15-14 or, if the levy in the base year included separate general fund and
special fund levies under sections 57-15-14 and 57-15-14.2, the school district may
apply subsection 3 to the total amount levied in dollars in the base year for both the
general fund and special fund accounts. School district levies under any section other
than section 57-15-14 may be made within applicable limitations but those levies are
not subject to subsection 3.
7. Optional levies under this section may be used by any city or county that has adopted
a home rule charter unless the provisions of the charter supersede state laws related
to property tax levy limitations.