North Dakota Code § 57-15-56

Authorization of tax levy for services and programs for senior citizens -
Open in Lexace · Ask the AI about this section
Elections to authorize or remove the levy - State bonding fund coverage - State matching 
program for senior citizen services and programs.
1. The board of county commissioners of any county is hereby authorized to levy a tax, 
or if no levy is made by the board of county commissioners, the governing body of any 

city in the county is authorized to levy a tax, in addition to all levies now authorized by 
law, for the purpose of establishing or maintaining services and programs for senior 
citizens including the maintenance of existing senior citizen centers which will provide 
informational, health, welfare, counseling, and referral services for senior citizens, and 
assisting such persons in providing volunteer community or civic services. If the tax 
authorized by this section is levied by the board of county commissioners, any existing 
levy under this section by a city in the county becomes void for subsequent taxable 
years. The removal of the levy is not subject to the requirements of subsection 3. This 
tax may not exceed the limitation in subsection 12 of section 57 -15-06.7 or 
subsection 11 of section 57-15-10. The proceeds of the tax must be kept in a separate 
fund and used exclusively for the public purposes provided for in this section. This levy 
must be in addition to any moneys expended by the board of county commissioners 
pursuant to section 11-11-58 or by the governing body of any city pursuant to section 
40-05-16.
2. The levy authorized by this section may not be used to defray any expenses of any 
organization or agency until the organization or agency is incorporated under the laws 
of this state as a nonprofit corporation. Governing bodies may enter into contracts with 
county councils on aging or comparable representative groups in counties or cities that 
do not have a council on aging to determine jointly and to administer distribution of 
funds in accordance with the contract and the provisions of this section. To receive any 
funds under this section, an organization or agency must file with the governing body 
from which funds are being requested a report of its program for the fiscal year for 
which the funds are requested. The report must show all financial resources available 
to the organization or agency and its program, how those resources are budgeted or 
intended to be used in that fiscal year or in the future, and the purposes for which 
funds being requested under this section are to be used. An organization or agency 
and its program which receives funds under the provisions of this section must be 
reviewed or approved annually by the board of county commissioners or the governing 
body of the city to determine its eligibility to receive funds under the provisions of this 
section.
3. The levy authorized by this section may be imposed or removed only by a vote of a 
majority of the qualified electors of the county or city voting on the question directing 
the governing body to do so. The levy authorized by this section may not be increased 
to a levy of more than one mill under the authority of this section unless approved by a 
vote of a majority of the qualified electors of the county or city voting on the question. 
The governing body shall put the issue before the qualified electors either on its own 
motion or when a petition in writing, signed by qualified electors of the county or city 
equal in number to at least ten percent of the total vote cast in the county or city for the 
office of governor of the state at the last general election, is presented to the governing 
body.
4. The officers or employees of a nonprofit corporation under contract with the board of 
county commissioners or the governing body of the city, in regard to the manner in 
which the funds shall be expended and the services are to be provided, are authorized 
to receive, and shall be eligible for, bonding coverage through the state bonding fund.
5. The state treasurer shall provide matching funds as provided in this subsection for 
counties for senior citizen services and programs funded as required by this section. 
The grants must be made on or before March first of each year to each eligible county. 
A county receiving a grant under this section which has not levied a tax under this 
section shall transfer the amount received to a city within the county which has levied 
a tax under this section. A grant may not be made to any county that has not filed with 
the state treasurer a written report verifying that grant funds received in the previous 
year under this subsection have been budgeted for the same purposes permitted for 
the expenditure of proceeds of a tax levied under this section. The written report must 
be received by the state treasurer on or before February first of each year following a 
year in which the reporting county received grant funds under this subsection. A 
matching fund grant must be provided from the senior citizen services and programs 

fund to each eligible county equal to eighty-seven and one-half percent of the amount 
appropriated in dollars in the county under this section for the taxable year, but the 
matching fund grant applies only to an amount equal to a levy of up to one mill under 
this section.

‹ Prev All North Dakota sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.