North Dakota Statutes
§ 57-15-41 — Political subdivision tax levies for payment of special assessments exempt from levy limitations
from levy limitations.
No tax levy limitations provided by any statute of this state apply to tax levies by any county,
city, school district, park district, or township for the purpose of paying any special assessments
or paying debt service on bonds issued to prepay special assessments made in accordance
with the provisions of title 40, against property owned by such county, city, school district, park
district, or township. Any surplus in the special assessment fund after all of the special
assessments for which the fund was created have been paid shall be placed in the general fund
of the political subdivision.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-15-41 (Political subdivision tax levies for payment of special assessments exempt from levy limitations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 commissioner