N.D. Cent. Code § 57-02.3-06
57-02.3-06. Allocation of revenue within counties
57-02.3-06. Allocation of revenue within counties
The revenue to which taxing districts are entitled under this chapter must be determined
according to the proportion that the taxing district's mill levy on other real property bears to the
total mill levies of all taxing districts on other real property in the taxing districts in which the
property subject to valuation is located. The revenue remaining after apportionment to the
county must be apportioned and distributed by the county treasurer among the various taxing
districts in which the property for which payments are made is located. The amount of revenue
allocated to each taxing district in which property subject to valuation is located must be divided
among the various funds of the district according to the proportion that the mill levy for any fund
bears to the total of all mill levies of the taxing district.