ND SB2200

County boards of commissioners may levy an annual tax not exceeding ten mills plus voter-approved additional levies for capital projects including corrections centers, parks, county buildings, fair facilities, and airports.

Voter-approved county capital project levies before January 1, 2015 remain effective through 2024 or the approved period, whichever is less; after January 1, 2015, increased levy authority cannot exceed ten taxable years.

Cities may levy capital improvements taxes up to ten mills with majority voter approval for specified purposes, or up to ten mills for general purposes with sixty percent voter approval.

Cities may levy an additional tax up to ten mills for capital improvements with sixty percent voter approval for specified purposes, or exceed ten mills but not exceed twenty mills for single purposes with sixty percent approval.

The effective date is January 1, 2017, for taxable years beginning after December 31, 2016.