North Dakota Statutes
§ 57-19-09 — Special reserve fund -Correction of error
If a school district considered all or part of its special reserve fund in determining its budget
and deducted all or part of its special reserve fund from the amount necessary to be levied for a
fiscal year, the district may transfer from its special reserve fund into its general fund all or part
of the amount that was so considered, contrary to section 57-19-05.
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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