North Dakota Code § 57-15-07

City tax levies
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The governing body, in levying city taxes, is limited by the amount necessary to meet the 
appropriations included in the city budget for the ensuing fiscal year and to provide a reserve 
fund as limited in this chapter, together with a tax sufficient in amount to pay the interest on the 
bonded debt of the municipality, and to provide a sinking fund to pay the principal at maturity.

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