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 Repealed by SL 2005, ch 149, § 1.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 Repealed by SL 1992, ch 73, § 1.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 Repealed by SL 2003, ch 53, § 2.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 Repealed by SL 1985, ch 77, § 42.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 Repealed by SL 1982, ch 28, §§ 28, 29.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 Repealed by SL 1985, ch 77, § 42.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 Repealed by SL 2014, ch 55, § 1.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 Repealed by SL 1982, ch 28, §§ 32, 33.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.

10-12-22    10-12-22. Obsolete.

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 Repealed by SL 1982, ch 28, § 34.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 Repealed by SL 1978, ch 72, §§ 28, 29.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 of a 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    County auditor in school district to raise additional revenue from real property taxes to compensate for tax abatement, tax increment financing district, or discretionary formula.