North Dakota Statutes
§ 57-19-05 — Fund not considered in fixing budget
Such special reserve fund and the funds therein may not be considered in determining the
budget or the amount to be levied for each school fiscal year, for normal tax purposes, but must
be shown in such budget as a special trust fund, and may not be deducted therefrom as
otherwise provided by law.
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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