ND SB2232

Voter-approved levy authority for city public recreation systems cannot exceed six mills and must be reapproved by voters every ten taxable years after January 1, 2015.

A vote approving levy authority for a city public recreation system becomes invalid if that system merges with a park district.

No voter approval is required to discontinue a recreation system levy if it is no longer needed due to a merger between a park district and city public recreation system.

Park districts may levy up to 38 mills for general fund purposes, calculated as the higher of either the previous three years' highest dollar amount plus 12 percent, or the highest combined mills levied for general fund purposes plus employee benefits and forestry purposes.

For park districts that merge with a city recreation system that previously levied more than 38 mills combined in 2014, phased reductions apply in 2015-2018 before stabilizing at 38 mills for general fund purposes.