North Dakota Century Code

Chapter 40-40

Municipal Budget Law

Section Section Name
40-40-01 Short title
40-40-02 Definitions
40-40-03 Fiscal year of municipality
40-40-04 Municipality to prepare preliminary budget statement
40-40-05 Contents of preliminary budget statement
40-40-06 Notice of preliminary budget statement ‑ Contents ‑ How given
40-40-07 Copy of preliminary budget sent to county auditor ‑ Open to inspection
40-40-08 Hearing of protests and objections ‑ Changes in preliminary budget ‑ Preparation of final budget ‑ Contents
40-40-09 Determination of amount to be levied ‑ Adoption of levy ‑ Limitations
40-40-10 Certified copies of levy and final budget sent to county auditor
40-40-11 County auditor to calculate and reduce tax rates ‑ Extending tax levy
40-40-12 County auditor to transmit annual tax levy and final budget to state auditor
40-40-13 County treasurer to collect municipal taxes
40-40-14 Municipal taxes collected to be credited to appropriate funds
40-40-15 Expenditures made or liabilities incurred beyond appropriation ‑ Joint and several liability of members of governing body
40-40-16 State's attorney to sue for excessive expenditures
40-40-17 Transfer from other items of appropriation when appropriation insufficient
40-40-18 Amounts taken from various funds and borrowings to meet emergency ‑ Vote required ‑ Contents of resolution
40-40-19 Liabilities may be incurred after July first and before a new appropriation is made ‑ Exception
40-40-20 Contracts made prior to appropriation prohibited ‑ Contracts for water for fire protection excepted
40-40-21 Balance at end of fiscal year to become part of unappropriated balance ‑ When special appropriation to lapse