North Dakota Code § 23-27-04.7

County reporting - Use of property tax levies
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The board of county commissioners of every county in this state shall conduct an annual 
review of the emergency medical services coverage within that county and shall submit an 
annual report in a format approved by the department of health and human services . A taxing 
district that levies a special emergency medical services or ambulance service levy shall 
allocate all of the special tax levy revenue collected in a particular township to the ambulance 
service that serves the largest area within that township.

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