N.D. Cent. Code § 11-23-05
11-23-05. Computing amount of levy
11-23-05. Computing amount of levy
The amount which the board of county commissioners shall levy as the county tax shall be
computed by adding together the amounts of the annual appropriation and of that part of any
special appropriation which is to be raised by taxation and deducting therefrom so much of the
probable receipts from all sources, except loans, and so much of the unappropriated balance in
the county treasury at the close of the auditor's books for the previous year as the board deems
advisable. The board, on or before the October meeting required by section 11-11-05, shall
determine the amount of taxes that shall be levied for county purposes and shall levy all such
taxes in specific amounts.