North Dakota Statutes
§ 57-15-02 — Determination of rate
The tax rate of all taxes, except taxes the rate of which is fixed by law, must be calculated
and fixed by the county auditor within the limitations prescribed by statute. If any municipality
levies a greater amount than the prescribed maximum legal rate of levy will produce, the county
auditor shall extend only such amount of tax as the prescribed maximum legal rate of levy will
produce. The rate must be based and computed on the taxable valuation of taxable property in
the municipality or district levying the tax. The rate of all taxes must be calculated by the county
auditor in mills, tenths, and hundredths of mills.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner