ND SB2280

Amends North Dakota Century Code sections 57-15-10 and 57-15-48 to modify city emergency levy tax rates based on population: cities with 30,000+ residents may levy up to 2.5 mills, cities with 5,000-30,000 residents may levy up to 4 mills, and cities with 5,000 or fewer residents may levy up to 6 mills.

Changes the threshold for discontinuing emergency levies from a previous standard to population-based limits: 5 mills for cities with 30,000+ residents, 10 mills for cities with 5,000-30,000 residents, or 15 mills for cities with 5,000 or fewer residents on taxable property valuation.

Requires city governing bodies to maintain emergency funds by discontinuing levies when unexpended funds plus outstanding tax collections equal the population-based mill threshold amounts.

Allows levies only for snow removal, natural disaster, or other emergency conditions and requires a two-thirds vote by the city governing body.

Effective for taxable years beginning after December 31, 2016.