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Chapter 57-15

Tax Levies and Limitations
Section Section Name
57-15-01 Levy in specific amounts ‑ Exceptions
57-15-01.1 Protection of taxpayers and taxing districts
57-15-02 Determination of rate
57-15-02.1 Property tax levy increase notice and public hearing
57-15-02.2 Estimated property tax and budget hearing notice
57-15-03 State tax levy
57-15-04 State taxes ‑ When levied ‑ Certification
57-15-05 County tax levy
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
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
57-15-06.7 Additional levies ‑ Exceptions to tax levy limitations in counties
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
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
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
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
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

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