The bill amends section 57-15-41 of the North Dakota Century Code to clarify the exemption of certain tax levies from levy limitations. Specifically, it states that tax levy limitations imposed by state statutes will not apply to levies made by counties, cities, school districts, park districts, or townships for the purpose of paying special assessments.

Additionally, the bill introduces new language to include infrastructure fees in the exemptions from levy limitations. The specific sections referenced for these infrastructure fees are 11-09.1-05, 11-11-55.1, 40-05.1-06, and 40-22-01.3. The bill also stipulates that any surplus in the special assessment fund, after all assessments have been paid, should be transferred to the general fund of the political subdivision.

Statutes affected:
INTRODUCED: 57-15-41