N.D. Cent. Code § 15.1-09-48

Current through 2024 Legislative Session
Section 15.1-09-48 - Board of education of city of Fargo - Tax collection
1. The board of education of the city of Fargo may levy taxes within the boundaries of the Fargo public school district and cause the taxes to be collected in the same manner as other city taxes, provided the taxes meet the requirements or limitations of this title and title 57. The business manager of the board of education shall certify the rate for each purpose to the city auditor in time to be added to the annual tax list of the city.
2. The city auditor shall calculate and extend upon the annual assessment roll and tax list any tax levied by the board of education. The tax must be collected in the same manner as other city taxes.
3. If the city council fails to levy any tax for city purposes or fails to cause an assessment roll or tax list to be made, the board of education may make an assessment roll and tax list and submit the roll to the city auditor with a warrant for the collection of the tax. The board of education may cause the tax to be collected in the same manner as other city taxes are collected or as otherwise provided by resolution of the board.

N.D.C.C. § 15.1-09-48

Amended by S.L. 2015, ch. 137 (SB 2031),§ 5, eff. 7/1/2015.
Amended by S.L. 2013, ch. 13 (HB 1013),§ 67, eff. 1/1/2015.
Amended by S.L. 2013, ch. 13 (HB 1013),§ 28, eff. 1/1/2013.