10-12-35. Judgment levies exempt from limitations–Levies to pay bonds–Levies authorized by voters. Nothing in this chapter shall prohibit the making of any levy directed by the order of any court for the purpose of paying a judgment or judgments against any taxing district for indebtedness created or existing prior to July 1, 1919. The levy […]
10-12-36. Special election on tax levy exceeding limitations–Vote required for approval–Maximum excess. If the governing body of any county, municipality, or township, determines that the amount of taxes which may be levied under the rates limited by this chapter will be insufficient to meet the needs of the taxing district for the current year, the […]
10-12-38. Equalizing assessment of all property between counties. The Department of Revenue may equalize the assessment of all property between counties: (1)If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization; (2)If a […]
10-12-39. Equalizing assessment of land and structures on property between counties. If assessments have been equalized pursuant to §10-12-38, the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which […]
10-12-4. Constitutional limitations on state levy to be observed. The amounts applied to the purposes enumerated in §10-12-3 including the amounts available from the general fund and the amounts raised through the annual tax levied against the taxable property in the state when combined shall not exceed the limitations in amount and in rates of […]
10-12-40. Addition to or deduction from valuation of lands, municipal lots and structures on land between counties. The Department of Revenue, in making such equalization, may add to or deduct from the aggregate assessed valuation of lands, municipal lots, and structures thereon, separately, or any class of personal property throughout the state as provided by […]
10-12-41. Certification of percent added to or deducted from valuation of property. On or before the second Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real and personal property in the several counties of […]
10-12-42. General fund of a school district–Annual levy. For taxes payable in 2023 and each year thereafter, the levy for the general fund of a school district shall be as follows: (1)The maximum tax levy shall be six dollars and thirty and eight-tenths cents per thousand dollars of taxable valuation subject to the limitations on […]
10-12-43. Excess tax levy authorized for school districts–Vote by governing body–Announcement requirements–Referendum election. The governing body of the school district may raise additional revenues for general fund purposes only, from property tax through the imposition of an excess tax levy. The governing body of a school district may impose the excess tax levy with an […]
10-12-43.1 . Excess tax levy–School district capital outlay fund–Restrictions. A school district subject to the tax limitation on each enrolled student pursuant to § 13-16-7.2 may raise additional revenues for capital outlay fund purposes through the imposition of an excess tax levy. A school district seeking to impose an excess tax levy pursuant to this […]
10-12-44. Tax abatement–Tax increment financing district–Discretionary formula–Additional revenue to be raised as compensation. The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a tax increment financing district, or a discretionary formula in accordance […]
10-12-5. State treasurer to transfer sums to interest and debt service funds. The state treasurer is hereby directed to transfer the sums available or to become available in the general fund of the state to the proper interest and debt service funds or other funds, when such sums have been allocated and included as a […]
10-12-7. Local levies in specific amounts–Certification to county auditor–Change in levy after certification. All county, township, municipal, sanitary district, and school taxes, except special assessments in municipalities, shall be levied or voted in specific amounts of money required and within the limitations fixed by law. The amount of such levies made by any of such […]
10-12-8. Annual county levy for general purposes–Estimate of expenses as basis for levy. On the first Tuesday in September of each year, or within ten days thereafter, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes shall be based upon […]
10-12-9. Purposes for levy of county taxes. The levy of county taxes pursuant to §10-12-8 shall include the following purposes: (1)For general county purposes; (2)For the support of the mentally ill pursuant to §27A-13-15 and developmentally disabled pursuant to chapter 27B-4; (3)For salaries; (4)For county roads, in addition to the road taxes levied by townships […]
10-12-9.2. Levy for library purposes–Certain municipalities exempted. If a county is taxing under the provisions of subdivision 10-12-9(19) for library purposes and such county contains within its geographical boundaries one or more municipalities which use public funds pursuant to §14-2-47, then the tax for library purposes shall be levied only outside the boundaries of the […]
