ND HB1225

Counties may levy taxes for emergency purposes not exceeding two mills (population 30,000+), four mills (population 5,000-30,000), or six mills (population under 5,000)

Emergency funds may only be used for destruction or impairment of county property, natural disasters, or court-ordered damage judgments; prohibited uses include road equipment purchases and road construction except for repairs within 60 days of nature damage or matching federal disaster funds

Levy must be discontinued when emergency fund balance plus outstanding taxes equals five mills (30,000+ population), ten mills (5,000-30,000 population), or fifteen mills (under 5,000 population) of taxable property valuation

Legislative management shall study county and city emergency fund levies, expenditures, and jurisdictional responsibilities during the 2011-12 interim and report findings to the 63rd legislative assembly

Section 1 effective for taxable years after December 31, 2010; Section 2 effective for emergency fund expenditures after July 31, 2011