§ 57-15-28 — Emergency fund - County

North Dakota § 57-15-28

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

Text

The governing body of any county may levy a tax for emergency purposes not exceeding
the limitation in subsection 9 of section 57-15-06.7. The emergency fund may not be considered
in determining the budget or the amount to be levied for each fiscal year for normal tax
purposes but must be shown in the budget as an "emergency fund" and may not be deducted
from the budget as otherwise provided by law. Each county may create an emergency fund, and
all taxes levied for emergency purposes by any county, when collected, must be deposited in
the emergency fund, and must be used only for emergency purposes caused by the destruction
or impairment of any county property necessary for the conduct of the affairs of the county or
emergencies caused by nature. The emergency fund may not be used for the purchase of road
equipment. The emergency fund may not be used for any road construction or maintenance,
except for repair of roads damaged by nature within sixty days preceding the determination to
expend emergency funds; however, the emergency fund may be used to match federal funds
appropriated to mitigate damage to roads related to a federally declared disaster that occurred
more than sixty days preceding the determination. Any unexpended balance remaining in the
emergency fund at the end of any fiscal year must be kept in the fund. When the amount of
money in the emergency fund, plus the amount of money due the fund from outstanding taxes,
equals the amount produced by a levy of five mills on the taxable valuation of property in a
county with a population of thirty thousand or more, ten mills on the taxable valuation of property
in a county with a population of less than thirty thousand but more than five thousand, or fifteen
mills on the taxable valuation of property in a county with a population of five thousand or fewer,
the levy authorized by this section must be discontinued, and no further levy may be made until
required to replenish the emergency fund.