| 57-15-01 |
Levy in specific amounts ‑ Exceptions
|
| 57-15-01.1 |
Protection of taxpayers and taxing districts
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| 57-15-02 |
Determination of rate
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| 57-15-02.1 |
Property tax levy increase notice and public hearing
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| 57-15-02.2 |
Estimated property tax and budget hearing notice
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| 57-15-03 |
State tax levy
|
| 57-15-04 |
State taxes ‑ When levied ‑ Certification
|
| 57-15-05 |
County tax levy
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| 57-15-06 |
County general fund levy
|
| 57-15-06.1 |
County tax levy for farm‑to‑market road ‑ Election
|
| 57-15-06.2 |
Farm‑to‑market roads' fund ‑ Use
|
| 57-15-06.3 |
County road program of farm‑to‑market and federal‑aid roads ‑ Tax levy ‑ Use of excess funds
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| 57-15-06.4 |
Levy authorized for county veterans' service officer's salary, traveling, and office expenses
|
| 57-15-06.5 |
Tax levy for planning purposes
|
| 57-15-06.6 |
County capital projects levy
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| 57-15-06.7 |
Additional levies ‑ Exceptions to tax levy limitations in counties
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| 57-15-06.8 |
County tax levies and limitations not in addition to the general fund levy
|
| 57-15-06.9 |
Tax levy for county parks and recreational facilities
|
| 57-15-06.10 |
Optional consolidation of county mill levies
|
| 57-15-07 |
City tax levies
|
| 57-15-08 |
General fund levy limitations in cities
|
| 57-15-09 |
Tax levy limitations in villages
|
| 57-15-10 |
Exceptions to tax levy limitations in cities
|
| 57-15-10.1 |
Counties and cities may levy for certain advertising purposes
|
| 57-15-10.2 |
Tax levy for port purposes
|
| 57-15-11 |
Park district tax levies
|
| 57-15-12 |
General fund levy limitations in park districts
|
| 57-15-12.1 |
City or park district tax funding for forestry activities
|
| 57-15-12.2 |
Exceptions to tax levy limitations for park districts
|
| 57-15-12.3 |
Park district levy for land acquisition and development of recreational facilities
|
| 57-15-13 |
School district tax levies
|
| 57-15-14 |
Voter approval of excess levies in school districts
|
| 57-15-14.1 |
Levies for support of county agricultural and training schools
|
| 57-15-14.2 |
School district levies (Effective for taxable years through December 31, 2024)
|
| 57-15-14.3 |
Mill levies requiring voter approval ‑ Proceeds to general fund account
|
| 57-15-14.4 |
School district mill levies for bonded indebtedness excepted
|
| 57-15-14.5 |
Long‑distance learning and educational technology levy
|
| 57-15-15 |
Exceptions to tax levy limitations in school districts
|
| 57-15-15.1 |
Tax levy for school safety plan fund
|
| 57-15-16 |
Tax levy for building fund in school districts
|
| 57-15-17 |
Disposition of building fund tax
|
| 57-15-17.1 |
Discontinuation of special funds - Required transfers
|
| 57-15-18 |
Penalty for unlawful withdrawal of building funds
|
| 57-15-18.1 |
Tax levy for rental of property
|
| 57-15-18.2 |
School district levy for unemployment compensation benefits
|
| 57-15-19 |
Township tax levies
|
| 57-15-19.1 |
Levies for surfacing highways in unorganized townships
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| 57-15-19.2 |
Township supervisors authority to transfer funds into special road fund ‑ Limitations ‑ Use
|
| 57-15-19.3 |
Funds not considered in determining budget
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| 57-15-19.4 |
Township levy for roads
|
| 57-15-19.5 |
Township funding for law enforcement ‑ Authorization ‑ Cooperation with other political subdivisions
|
| 57-15-19.6 |
Township funding for mowing or snow removal
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| 57-15-19.7 |
Township levy for emergency purposes
|
| 57-15-20 |
Township general fund levy - Approval of increased general fund levy authority
|
| 57-15-20.1 |
Excess levies in townships ‑ Authorization for more than one year
|
| 57-15-20.2 |
Exceptions to tax levy limitations in townships
|
| 57-15-20.3 |
Township levy for port purposes
|
| 57-15-20.4 |
Township levy for commerce authority purposes
|
| 57-15-21 |
Tax levies in unorganized townships
|
| 57-15-22 |
Tax levy limitations in unorganized townships
|
| 57-15-22.1 |
Board of county commissioners may transfer unexpended balance in road and bridge fund in unorganized townships
|
| 57-15-22.2 |
Township legal contingency funding
|
| 57-15-23 |
Per capita school tax ‑ Levy ‑ Apportionment
|
| 57-15-24 |
County mill levy for schools
|
| 57-15-25 |
County equalization fund ‑ How constituted
|
| 57-15-25.1 |
County high school equalization fund ‑ Tax levy
|
| 57-15-26 |
Apportionment of funds withheld for failure to maintain school
|
| 57-15-26.1 |
General tax levy of recreation service districts
|
| 57-15-26.2 |
Limitations in vector control districts
|
| 57-15-26.3 |
General tax levy of fire protection districts
|
| 57-15-26.4 |
General tax levy of hospital districts
|
| 57-15-26.5 |
General tax levy of rural ambulance service districts
|
| 57-15-26.6 |
Water resource district's general tax levy
|
| 57-15-26.7 |
West river water supply district general tax levy
|
| 57-15-26.8 |
Garrison Diversion Conservancy District general tax levy
|
| 57-15-27 |
Interim fund
|
| 57-15-27.1 |
Cemetery tax levies
|
| 57-15-27.2 |
Abandoned cemetery tax levies
|
| 57-15-28 |
Emergency fund ‑ County
|
| 57-15-28.1 |
Judgment or claim payment levy limitations in political subdivisions
|
| 57-15-29 |
War emergency fund ‑ Cities
|
| 57-15-29.1 |
War emergency fund may be transferred into general fund
|
| 57-15-30 |
When tax in townships and cities to be levied by county commissioners
|
| 57-15-30.1 |
Tax levy for township debt or debt existing upon dissolution ‑ Duty of county auditor ‑ Duty of county treasurer
|
| 57-15-30.2 |
Financial reporting requirements for taxing entities ‑ County auditor ‑ State auditor
|
| 57-15-31 |
Determination of levy
|
| 57-15-31.1 |
Deadline date for amending budgets and certifying taxes
|
| 57-15-32 |
Certification of levy
|
| 57-15-33 |
Penalty for failure to certify levy
|
| 57-15-34 |
Duty of county auditor upon certification of levy
|
| 57-15-35 |
Penalty for extending tax beyond levy limit
|
| 57-15-36 |
Tax levy for airport purposes
|
| 57-15-37 |
Tax levy for airport purposes in park districts
|
| 57-15-37.1 |
Township levy for airport purposes
|
| 57-15-38 |
City capital improvements fund levy
|
| 57-15-39 |
Disposition of construction fund tax
|
| 57-15-40 |
Penalty for unlawful withdrawal of construction fund
|
| 57-15-41 |
Political subdivision tax levies for payment of special assessments exempt from levy limitations
|
| 57-15-42 |
City fire department capital improvements and equipment acquisition funding
|
| 57-15-43 |
Tax levy for city having an organized firefighters relief association ‑ Limitations ‑ Disbursement
|
| 57-15-44 |
City tax levy for acquiring real estate for public building
|
| 57-15-45 |
Resolution and notice of election
|
| 57-15-46 |
Form of ballot
|
| 57-15-47 |
Conduct of election
|
| 57-15-48 |
City levy for emergency purposes
|
| 57-15-49 |
School district levy for school library fund
|
| 57-15-50 |
County emergency medical service levy
|
| 57-15-51 |
City emergency medical service funding
|
| 57-15-51.1 |
Funding for township emergency medical service
|
| 57-15-52 |
School district levy to equip and maintain two‑way radios for schoolbuses
|
| 57-15-52.1 |
School district levy for schoolbus costs
|
| 57-15-53 |
Police department stations and correctional facilities capital improvements funding
|
| 57-15-54 |
Destruction of weeds along highways ‑ Election to be held on question ‑ Tax levy
|
| 57-15-55 |
Tax levy for public transportation
|
| 57-15-55.1 |
City tax levy for transportation of public school students
|
| 57-15-56 |
Authorization of tax levy for services and programs for senior citizens ‑ Elections to authorize or remove the levy ‑ State bonding fund coverage ‑ State matching program for senior citizen services and programs
|
| 57-15-57 |
Levy for county welfare
|
| 57-15-58 |
Penalty for unlawful withdrawal from fund
|
| 57-15-59 |
Counties' and cities' authority to enter leases for court, corrections, and law enforcement facilities and dedicate mill levies
|
| 57-15-60 |
Authorization of tax levy for programs and activities for handicapped persons ‑ Elections to authorize or remove the levy ‑ Handicapped person programs and activities
|
| 57-15-61 |
Economic growth districts
|
| 57-15-62 |
Levy authorized for county automation and telecommunications
|
| 57-15-63 |
Mistake in levy ‑ Levy increase in later year ‑ Levy reverts
|
| 57-15-63.1 |
Mistake in levy ‑ Levy increase in later year ‑ Levy reverts
|
| 57-15-63.2 |
Mistake in township levy ‑ Levy increase in later year ‑ Levy reverts
|
