North Dakota Code § 57-15-11

Park district tax levies
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The board of park commissioners, in levying park district taxes, is limited by the amount 
necessary to meet the appropriations included in the park district 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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