§ 57-15-12 — General fund levy limitations in park districts

North Dakota § 57-15-12

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

Text

1. A park district may levy for general fund purposes up to thirty-eight mills on the taxable
valuation of property in the district, subject to the higher of the number of mills
determined under the following limitations:

a. The general fund mill levy determined based upon the highest amount in dollars
the park district levied for general fund purposes for the three taxable years
immediately preceding the current year, plus twelve percent; or
b. The general fund mill levy determined by combining the highest number of mills
the park district levied for general fund purposes plus the number of mills levied
for employee pension contributions under section 40-49-22, old-age and
survivors' insurance under section 52-09-08, an employee retirement program
established by the governing body, and for forestry purposes for any one of the
three taxable years immediately preceding the current year.
2. Notwithstanding the limitation in subsection 1, if a city public recreation system
established under chapter 40-55 is merged with a park district, the park district may
levy up to thirty-eight mills on the taxable valuation of property in the district for general
fund purposes for the first taxable year in which mills are levied for the merged district.
3. A park district may increase its general fund levy under this section to any number of
mills approved by a majority of the electors of the park district voting on the question at
a regular or special park district election, up to a maximum levy under this section of
thirty-eight mills on the dollar of the taxable valuation of the district for the current year.
After January 1, 2015, approval or reauthorization by electors of voter-approved levy
authority under this section may not be effective for more than ten taxable years.