N.D. Cent. Code § 57-15-31.1
Current through the 2023 Legislative Sessions
No taxing district may certify any taxes or amend its current budget and no county auditor may accept a certification of taxes or amended budget after the tenth day of October of each year if such certification or amendment results in a change in the amount of tax levied. The current budget, except for property taxes, may be amended during the year for any revenues and appropriations not anticipated at the time the budget was prepared.
N.D.C.C. § 57-15-31.1