ND HB1116

County commissioners may levy an annual tax not exceeding 10 mills (plus voter-approved additional levy) for county capital projects including corrections centers, parks, recreational facilities, county buildings, county fair buildings, and airports.

Adds county road system improvements as an authorized use of the county capital projects levy, including acquisition of land, construction of new roads and bridges, and maintenance and repair of existing infrastructure.

Counties may issue general obligation bonds backed by dedicated tax levies for purposes identified under the capital projects levy, subject to two-thirds vote by governing body and 60-day protest period for property owners.

Extends the maximum term for county borrowing to 20 years for loans issued under section 6-09-49, and conditionally extends it to 20 years for loans issued under section 6-09-49.1 if that section is approved by the legislature.

Provisions are effective for taxable years beginning after December 31, 2020, with contingent effectiveness for section 4 dependent on approval of House Bill No. 1425.