North Dakota Statutes
§ 57-19-03 — Transfer of other funds to special reserve fund
Any school district having on hand funds, other than sinking or building funds, which are not
otherwise encumbered, and which are not required for the payment of the items contained in the
current operating budget, by a resolution of the governing board of the school district, may set
aside a part or all of such surplus funds in such a special reserve fund, subject to the limitation
contained in section 57-19-01 on the size of such fund.
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Related
Reed v. Hillsboro Public School District No. 9
477 N.W.2d 237 (North Dakota Supreme Court, 1991)
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