ND HB1157

Allows townships to levy additional mills upon majority voter approval to address natural disasters or other emergency conditions, with no specific mill cap specified.

Emergency levy approval requires notice included with the annual or special township meeting notice under chapter 58-04.

Emergency levy authority expires after five taxable years and requires voter re-approval if continued.

Adds emergency levies under section 57-15-19.7 as an exception to standard tax levy limitations in townships, alongside existing exceptions for road/bridge cooperation (5 mills) and airport purposes (4 mills).

Effective for taxable years beginning after December 31, 2020.