Chapter 57-15 - TAX LEVIES AND LIMITATIONS
- Section 57-15-01 - Levy in specific amounts - Exceptions
- Section 57-15-01.1 - Protection of taxpayers and taxing districts
- Section 57-15-02 - Determination of rate
- Section 57-15-02.1 - [Repealed]
- Section 57-15-02.2 - Estimated property tax and budget hearing notice
- Section 57-15-03 - [Repealed]
- Section 57-15-04 - [Repealed]
- Section 57-15-05 - County tax levy
- Section 57-15-06 - County general fund levy
- Section 57-15-06.1 - [Repealed]
- Section 57-15-06.2 - [Repealed]
- Section 57-15-06.3 - [Repealed]
- Section 57-15-06.4 - Levy authorized for county veterans' service officer's salary, traveling, and office expenses
- Section 57-15-06.5 - [Repealed]
- Section 57-15-06.6 - County capital projects levy
- Section 57-15-06.7 - Additional levies - Exceptions to tax levy limitations in counties
- Section 57-15-06.8 - [Repealed]
- Section 57-15-06.9 - [Repealed]
- Section 57-15-06.10 - [Repealed]
- Section 57-15-07 - City tax levies
- Section 57-15-08 - General fund levy limitations in cities
- Section 57-15-09 - [Repealed]
- Section 57-15-10 - Exceptions to tax levy limitations in cities
- Section 57-15-10.1 - Counties and cities may levy for certain advertising purposes
- Section 57-15-10.2 - [Repealed]
- Section 57-15-11 - Park district tax levies
- Section 57-15-12 - General fund levy limitations in park districts
- Section 57-15-12.1 - City or park district tax funding for forestry activities
- Section 57-15-12.2 - [Repealed]
- Section 57-15-12.3 - Park district levy for land acquisition and development of recreational facilities
- Section 57-15-13 - School district tax levies
- Section 57-15-14 - Voter approval of excess levies in school districts
- Section 57-15-14.1 - [Repealed]
- Section 57-15-14.2 - [Effective Until 1/1/2025] School district levies
- Section 57-15-14.2 - [Effective 1/1/2025] School district levies
- Section 57-15-14.3 - [Repealed]
- Section 57-15-14.4 - [Repealed]
- Section 57-15-14.5 - [Repealed]
- Section 57-15-15 - [Repealed]
- Section 57-15-15.1 - Tax levy for school safety plan fund
- Section 57-15-16 - Tax levy for building fund in school districts
- Section 57-15-17 - Disposition of building fund tax
- Section 57-15-17.1 - [Repealed]
- Section 57-15-18 - [Repealed]
- Section 57-15-18.1 - [Repealed]
- Section 57-15-18.2 - [Repealed]
- Section 57-15-19 - Township tax levies
- Section 57-15-19.1 - [Repealed]
- Section 57-15-19.2 - Township supervisors authority to transfer funds into special road fund - Limitations - Use
- Section 57-15-19.3 - Funds not considered in determining budget
- Section 57-15-19.4 - Township levy for roads
- Section 57-15-19.5 - Township funding for law enforcement - Authorization - Cooperation with other political subdivisions
- Section 57-15-19.6 - Township funding for mowing or snow removal
- Section 57-15-19.7 - Township levy for emergency purposes
- Section 57-15-20 - Township general fund levy - Approval of increased general fund levy authority
- Section 57-15-20.1 - Excess levies in townships - Authorization for more than one year
- Section 57-15-20.2 - Exceptions to tax levy limitations in townships
- Section 57-15-20.3 - [Repealed]
- Section 57-15-20.4 - [Repealed]
- Section 57-15-21 - Tax levies in unorganized townships
- Section 57-15-22 - Tax levy limitations in unorganized townships
- Section 57-15-22.1 - Board of county commissioners may transfer unexpended balance in road and bridge fund in unorganized townships
- Section 57-15-22.2 - Township legal contingency funding
- Section 57-15-23 - [Repealed]
- Section 57-15-24 - [Repealed]
- Section 57-15-25 - [Repealed]
- Section 57-15-25.1 - [Repealed]
- Section 57-15-26 - [Repealed]
- Section 57-15-26.1 - General tax levy of recreation service districts
- Section 57-15-26.2 - Limitations in vector control districts
- Section 57-15-26.3 - [Repealed]
- Section 57-15-26.4 - General tax levy of hospital districts
- Section 57-15-26.5 - [Repealed]
- Section 57-15-26.6 - Water resource district's general tax levy
- Section 57-15-26.7 - [Repealed]
- Section 57-15-26.8 - Garrison Diversion Conservancy District general tax levy
- Section 57-15-27 - Interim fund
- Section 57-15-27.1 - Cemetery tax levies
- Section 57-15-27.2 - [Repealed]
- Section 57-15-28 - Emergency fund - County
- Section 57-15-28.1 - Judgment or claim payment levy limitations in political subdivisions
- Section 57-15-29 - [Repealed]
- Section 57-15-29.1 - [Repealed]
- Section 57-15-30 - When tax in townships and cities to be levied by county commissioners
- Section 57-15-30.1 - Tax levy for township debt or debt existing upon dissolution - Duty of county auditor - Duty of county treasurer
- Section 57-15-30.2 - Financial reporting requirements for taxing entities - County auditor - State auditor
- Section 57-15-31 - Determination of levy
- Section 57-15-31.1 - Deadline date for amending budgets and certifying taxes
- Section 57-15-32 - Certification of levy
- Section 57-15-33 - [Repealed]
- Section 57-15-34 - Duty of county auditor upon certification of levy
- Section 57-15-35 - Penalty for extending tax beyond levy limit
- Section 57-15-36 - [Repealed]
- Section 57-15-37 - [Repealed]
- Section 57-15-37.1 - [Repealed]
- Section 57-15-38 - City capital improvements fund levy
- Section 57-15-39 - Disposition of construction fund tax
- Section 57-15-40 - [Repealed]
- Section 57-15-41 - Political subdivision tax levies for payment of special assessments exempt from levy limitations
- Section 57-15-42 - City fire department capital improvements and equipment acquisition funding
- Section 57-15-43 - [Repealed]
- Section 57-15-44 - [Repealed]
- Section 57-15-45 - [Repealed]
- Section 57-15-46 - [Repealed]
- Section 57-15-47 - [Repealed]
- Section 57-15-48 - City levy for emergency purposes
- Section 57-15-49 - [Repealed]
- Section 57-15-50 - County emergency medical service levy
- Section 57-15-51 - City emergency medical service funding
- Section 57-15-51.1 - Funding for township emergency medical service
- Section 57-15-52 - [Repealed]
- Section 57-15-52.1 - [Repealed]
- Section 57-15-53 - Police department stations and correctional facilities capital improvements funding
- Section 57-15-54 - [Repealed]
- Section 57-15-55 - Tax levy for public transportation
- Section 57-15-55.1 - [Repealed]
- Section 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
- Section 57-15-57 - [Repealed]
- Section 57-15-58 - Penalty for unlawful withdrawal from fund
- Section 57-15-59 - [Repealed]
- Section 57-15-60 - [Repealed]
- Section 57-15-61 - Economic growth districts
- Section 57-15-62 - [Repealed]
- Section 57-15-63 - [Expired]
- Section 57-15-63.1 - [Expired]
- Section 57-15-63.2 - [Expired]