North Dakota Code § 57-15-16

Tax levy for building fund in school districts
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1. The governing body of any school district shall levy taxes annually for a school 
building fund, not in excess of twenty mills, which levy is in addition to and not 
restricted by the levy limitations prescribed by law, when authorized to do so by sixty 
percent of the qualified electors voting upon the question at a regular or special 
election in any school district. The governing body of the school district may create the 
building fund by appropriating and setting up in its budget for an amount not in excess 
of twenty percent of the current annual appropriation for all other purposes combined, 
exclusive of appropriations to pay interest and principal of the bonded debt, and not in 
excess of the limitations prescribed by law. If a portion or all of the proceeds of the levy 
have been allocated by contract to the payment of rentals upon contracts with the 
state board of public school education as administrator of the state school construction 
fund, the levy must be made annually by the governing body of the school district until 
the full amount of all such obligations is fully paid. Any portion of a levy for a school 
building fund which has not been allocated by contract with the state board of public 
school education must be allocated by the governing body pursuant to section

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