North Dakota Code § 57-15-01

Levy in specific amounts - Exceptions
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With the exception of special assessment taxes and such general taxes as may be 
definitely fixed by law, all state, county, city, township, school district, and park district taxes 
must be levied or voted in specific amounts of money. For purposes of communicating with the 
public and comparing the amount levied in the current taxable year to the amount levied in the 
preceding taxable year, taxing districts shall express levies in terms of dollars rather than mills.

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