North Dakota § 57-15-30.1 Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer

North Dakota Statutes

§ 57-15-30.1 — Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer

North Dakota § 57-15-30.1

Title 57Taxation

Ch. 57-15Tax Levies and Limitations

This text of North Dakota § 57-15-30.1 (Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer) 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 § 57-15-30.1 (2026).

Text

county auditor - Duty of county treasurer.

1.Whenever any township is indebted to the county in which such township is located and such debt is more than one year past due, the county auditor, upon resolution of the board of county commissioners, shall levy a tax on the property within the township in an amount sufficient to pay the indebtedness, but in no case may the amount of the levy cause the total levy for such township to exceed the maximum levy limitations, including excess levy limitations, provided by law. The county treasurer shall place the taxes collected to the credit of the county in payment or partial payment of the township's indebtedness.

2.Upon the dissolution of a civil township, the board of county commissioners of the county in which the township lies shall attach t

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county auditor - Duty of county treasurer.
1. Whenever any township is indebted to the county in which such township is located
and such debt is more than one year past due, the county auditor, upon resolution of
the board of county commissioners, shall levy a tax on the property within the township
in an amount sufficient to pay the indebtedness, but in no case may the amount of the
levy cause the total levy for such township to exceed the maximum levy limitations,
including excess levy limitations, provided by law. The county treasurer shall place the
taxes collected to the credit of the county in payment or partial payment of the
township's indebtedness.
2. Upon the dissolution of a civil township, the board of county commissioners of the
county in which the township lies shall attach the territory embraced within such
township to such assessment district of the county as the board may deem advisable
for the purpose of assessment and taxation. In addition to the other levies provided by
law, the board shall levy on the taxable property in the township a sum sufficient to
discharge all debts and liabilities of the township. The county auditor shall enter the
levy on the county tax list to be collected by the county treasurer as other county taxes
are collected. The county treasurer shall credit the money derived from such levy to a
special fund to be used to pay the dissolved township's debts and liabilities. Any
balance remaining in the special fund after the payment of the debts and liabilities
must be transferred for use for road and bridge purposes within the assessment
district to which the territory is attached.