§ 57-15-06.7 — Additional levies - Exceptions to tax levy limitations in counties

North Dakota § 57-15-06.7

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-15: Tax Levies and Limitations

Text

The tax levy limitations specified in section 57-15-06 do not apply to the following mill levies,
which are expressed in mills per dollar of taxable valuation of property in the county:
1. A county supporting an airport or airport authority may levy a tax not exceeding four
mills in accordance with section 2-06-15.
2. A county levying a tax for extension work as provided in section 11-38-01 may levy a
tax not exceeding two mills and if a majority of the electors of the county have

approved additional levy authority under section 11-38-01, the county may levy a
voter-approved tax not exceeding an additional tax of two mills.
3. A county levying a tax for historical works in accordance with section 11-11-53 may
levy a tax not exceeding one-quarter of one mill, except that if sixty percent of the
qualified electors voting on the question of a levy limit increase as provided in section
11-11-53 shall approve, the tax levy limitation may be increased to not exceeding
three-quarters of one mill.
4. A county levying a tax for a county or community hospital association as provided in
section 23-18-01 may levy a tax for not more than five years not exceeding eight mills
in any one year or, in the alternative, for not more than ten years at a mill rate not
exceeding five mills.
5. A county levying a tax for county roads and bridges as provided in section 24-05-01
may levy a tax at a tax rate not exceeding ten mills. When authorized by a majority of
the qualified electors voting upon the question at a primary or general election in the
county, the county commissioners may levy and collect an additional tax for road and
bridge purposes as provided in section 24-05-01, not exceeding a combined additional
tax rate of twenty mills.
6. A county levying a tax to establish and maintain a public library service as provided in
section 40-38-02 may levy a tax not exceeding four mills.
7. A county levying a tax for a county veterans' service officer's salary, traveling, and
office expenses in accordance with section 57-15-06.4 may levy a tax not exceeding
two mills.
8. A county levying a tax for capital projects under section 57-15-06.6 may levy a tax not
exceeding ten mills. When authorized by a majority of the qualified electors voting
upon the question of a specific capital project or projects at a primary or general
election in the county, the county commissioners may levy and collect an additional
voter-approved tax for capital projects under section 57-15-06.6 not exceeding a tax
rate of ten mills per dollar of the taxable valuation of property in the county. After
January 1, 2015, approval or reauthorization by electors of increased levy authority
under this subsection may not be effective for more than ten taxable years. Any
voter-approved levy in excess of ten mills for the purposes specified in section
57-15-06.6 approved by the electors before January 1, 2015, remains effective
through 2024 or the period of time for which it was approved by the electors,
whichever is less, under the provisions of law in effect at the time it was approved.
9. A county levying a tax for emergency purposes as provided in section 57-15-28 may
levy a tax not exceeding two mills in a county with a population of thirty thousand or
more, four mills in a county with a population under thirty thousand but more than five
thousand, or six mills in a county with a population of five thousand or fewer.
10. A county levying a tax for county emergency medical service according to section
57-15-50 may levy a tax not exceeding fifteen mills.
11. A county levying a tax for weed control as provided in section 4.1-47-14 may levy a tax
not exceeding four mills.
12. A county levying a tax for programs and activities for senior citizens according to
section 57-15-56 may levy a tax not exceeding two mills.
13. Tax levies made for paying the principal and interest on any obligations of the county
evidenced by the issuance of bonds.
14. A county levying a tax for a job development authority as provided in section
11-11.1-04 may levy a tax not exceeding four mills on the taxable valuation of property
within the county. However, if any city within the county is levying a tax for support of a
job development authority and the total of the county and city levies exceeds four mills,
the county tax levy within the city levying under subsection 12 of section 57-15-10
must be reduced so the total levy in the city does not exceed four mills.
15. A levy for an extraordinary expenditure under section 11-11-24 approved by the
electors of the county before January 1, 2015, may continue to be levied and collected
under provisions of law in effect when the levy was approved and for the term it was
approved by the electors. When the levy authority for an extraordinary expenditure

ends under this subsection, the fund must be closed out and any unobligated balance
in the fund must be transferred to the county general fund.
16. Levies dedicated under section 57-15-59 before January 1, 2015, for lease payments
may be continued to be levied and collected for the duration of the lease. When the
levy authority for lease payments ends under this subsection, the fund must be closed
out and any unobligated balance in the fund must be transferred to the county general
fund. A lease for county facilities effective after December 31, 2014, is subject to the
capital projects levy limitations of section 57-15-06.6.
Tax levy or mill levy limitations do not apply to any statute which expressly provides that taxes
authorized to be levied therein are not subject to mill levy limitations provided by law.