North Dakota Statutes
§ 57-15-05 — County tax levy
North Dakota § 57-15-05
This text of North Dakota § 57-15-05 (County tax levy) 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.
Bluebook
N.D. Cent. Code § 57-15-05 (2026).
Text
The board of county commissioners, in levying county taxes, is limited to the amount
necessary to meet the appropriations included in the county budget for the ensuing fiscal year,
and to provide a reserve fund as limited in this chapter, together with a tax sufficient in amount
to pay the interest on the bonded debt of the county and to provide a sinking fund to pay the
principal at maturity. The county budget shall show the complete expenditure program of the
county for the ensuing fiscal year and the sources of revenue from which it is to be financed.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-15-05, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-15-05.