CHAPTER 10-12
STATE AND LOCAL PROPERTY TAX LEVIES
10-12-1 Levy of state tax--Purposes covered by levy.
10-12-2 Maximum state levy.
10-12-3 Determination of rate of state levy--Certification and deduction of amounts available from other sources.
10-12-4 Constitutional limitations on state levy to be observed.
10-12-5 State treasurer to transfer sums to interest and debt service funds.
10-12-6 10-12-6. Repealed by SL 2005, ch 149, § 1.
10-12-7 Local levies in specific amounts--Certification to county auditor--Change in levy after certification.
10-12-7.1 10-12-7.1. Repealed by SL 1992, ch 73, § 1.
10-12-7.2 10-12-7.2. Repealed by SL 2003, ch 53, § 2.
10-12-8 Annual county levy for general purposes--Estimate of expenses as basis for levy.
10-12-9 Purposes for levy of county taxes.
10-12-9.1 10-12-9.1. Repealed by SL 1985, ch 77, § 42.
10-12-9.2 Levy for library purposes--Certain municipalities exempted.
10-12-10 10-12-10, 10-12-11. Repealed by SL 1982, ch 28, §§ 28, 29.
10-12-12 10-12-12. Repealed by SL 1985, ch 77, § 42.
10-12-13 County levy for maintenance, repair, and construction of roads and bridges--Reserve fund.
10-12-13.1 Authorization of increased tax levy--Publication.
10-12-14 Payment to municipalities from federal matching-aid levy.
10-12-15 County highway and bridge reserve fund exempt from budget law.
10-12-16 Use of unexpended balances in county road and bridge funds--Reversion to general fund prohibited.
10-12-17 Use of general road and bridge funds for matching aid permitted.
10-12-18 10-12-18. Repealed by SL 2014, ch 55, § 1.
10-12-19 10-12-19, 10-12-20. Repealed by SL 1982, ch 28, §§ 32, 33.
10-12-21 Maximum county levy for all purposes.
10-12-21.1 Levies in addition to limit.
10-12-23 10-12-23. Repealed by SL 1982, ch 28, § 34.
10-12-24 10-12-24, 10-12-25. Repealed by SL 1978, ch 72, §§ 28, 29.
10-12-26 Annual levy of organized township--Certification to county auditor.
10-12-27 Township levy for bond interest and debt service fund--Surplus transferred to general fund.
10-12-28 Maximum rate of township levy.
10-12-28.1 Additional township levy for fire protection and emergency medical services.
10-12-28.2 Authorization of tax levy for secondary road capital improvement fund.
10-12-29 Annual school district levy--Report to county auditor--Spread against property.
10-12-30 10-12-30, 10-12-31. Repealed by SL 1995, ch 57, §§ 35, 36; SL 1995, ch 59.
10-12-31.1 Adjusting level of assessment for school districts.
10-12-31.2 10-12-31.2. Repealed by SL 1986, ch 88, § 2A.
10-12-31.3 10-12-31.3, 10-12-31.4. Repealed by SL 1995, ch 57, §§ 39, 40.
10-12-32 Maximum rate of levy in municipalities.
10-12-32.1 Municipalities incorporated after January 1, 1984.
10-12-33 10-12-33. Repealed by SL 1989, ch 87, § 8.
10-12-34 10-12-34. Repealed by SL 1982, ch 86, § 12.
10-12-34.1 Tax levies based on true and full valuation.
10-12-35 Judgment levies exempt from limitations--Levies to pay bonds--Levies authorized by voters.
10-12-36 Special election on tax levy exceeding limitations--Vote required for approval--Maximum excess.
10-12-37 10-12-37. Repealed by SL 1989, ch 91, § 2.
10-12-38 Equalizing assessment of all property between counties.
10-12-39 Equalizing assessment of land and structures on property between counties.
10-12-40 Addition to or deduction from valuation of lands, municipal lots and structures on land between counties.
10-12-41 Certification of percent added to or deducted from valuation of property.
10-12-42 General fund--School district--Annual levy.
10-12-42.1 10-12-42.1. Repealed by SL 2002, ch 52, § 2.
10-12-43 Excess tax levy authorized for school districts--Vote by governing body--Announcement requirements--Referendum election.
10-12-43.1 Excess tax levy--School district capital outlay fund--Restrictions.
10-12-44 Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue to be raised as compensation.
10-12-45 Rejected by referendum.