21-07 Sinking Fund Levy and Collection Records

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CHAPTER 21-07SINKING FUND LEVY AND COLLECTION RECORDS21-07-01. County auditor to deliver to county treasurer schedule of municipal taxlevies for sinking funds. Each county auditor shall deliver to the county treasurer of the county<br>at the time the tax lists are delivered to the county treasurer as provided by section 57-20-06, a<br>separate detailed schedule showing separately the amount of tax and the mill rate of levy<br>therefor for each separate levy for sinking fund certified to the county auditor by the various<br>municipalities partly or wholly within the county, including levies for sinking funds for bonds<br>issued by the county, each stated separately. A true and correct duplicate thereof must be kept<br>by such county auditor among the permanent records of the county auditor's office.21-07-02.County treasurer to keep record of each separate municipal levy forsinking fund. Each county treasurer, at the close of each month, shall make a permanent office<br>record showing separately and distinctly the amount of each separate municipal levy for sinking<br>fund purposes included in the taxes collected. Such record at all times must show the amount of<br>each annual levy for each separate interest and sinking fund, as shown by the schedule delivered<br>to the county treasurer by the county auditor, which has been collected by the county treasurer.21-07-03. County treasurer to deliver to municipal treasurer statement showingamount remitted to sinking fund of municipality. Each county treasurer, when remitting taxes<br>to the treasurers of the various municipalities of the county as required by law, shall deliver to the<br>municipal treasurer, and county treasurer as custodian, to whom remittance is made, a<br>statement showing definitely the amount included in the sum remitted properly belonging to each<br>separate sinking fund levied by the municipality to whose treasurer remittance is made.21-07-04. Penalty. Repealed by S.L. 1975, ch. 106,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of Connecticut</a></li><li><a href="https://state-laws.laws.com/state-of-delaware">The State Laws of Delaware</a></li><li><a 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t21/pdf/t21c07.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 21-07SINKING FUND LEVY AND COLLECTION RECORDS21-07-01. County auditor to deliver to county treasurer schedule of municipal taxlevies for sinking funds. Each county auditor shall deliver to the county treasurer of the county\u003cbr\u003eat the time the tax lists are delivered to the county treasurer as provided by section 57-20-06, a\u003cbr\u003eseparate detailed schedule showing separately the amount of tax and the mill rate of levy\u003cbr\u003etherefor for each separate levy for sinking fund certified to the county auditor by the various\u003cbr\u003emunicipalities partly or wholly within the county, including levies for sinking funds for bonds\u003cbr\u003eissued by the county, each stated separately. A true and correct duplicate thereof must be kept\u003cbr\u003eby such county auditor among the permanent records of the county auditor's office.21-07-02.County treasurer to keep record of each separate municipal levy forsinking fund. Each county treasurer, at the close of each month, shall make a permanent office\u003cbr\u003erecord showing separately and distinctly the amount of each separate municipal levy for sinking\u003cbr\u003efund purposes included in the taxes collected. Such record at all times must show the amount of\u003cbr\u003eeach annual levy for each separate interest and sinking fund, as shown by the schedule delivered\u003cbr\u003eto the county treasurer by the county auditor, which has been collected by the county treasurer.21-07-03. County treasurer to deliver to municipal treasurer statement showingamount remitted to sinking fund of municipality. Each county treasurer, when remitting taxes\u003cbr\u003eto the treasurers of the various municipalities of the county as required by law, shall deliver to the\u003cbr\u003emunicipal treasurer, and county treasurer as custodian, to whom remittance is made, a\u003cbr\u003estatement showing definitely the amount included in the sum remitted properly belonging to each\u003cbr\u003eseparate sinking fund levied by the municipality to whose treasurer remittance is made.21-07-04. Penalty. Repealed by S.L. 1975, ch. 106,"])</script><script>self.__next_f.push([1,"3c:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/\",\"className\":\"article-category\",\"children\":[\"North Dakota\",\" Statutes\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"21-07 Sinking Fund Levy and Collection Records\"}]]}],[\"$\",\"div\",null,{\"className\":\"article-body statute-content\",\"dangerouslySetInnerHTML\":{\"__html\":\"$3e\"}}],false]}]\n"])</script><script>self.__next_f.push([1,"3d:[\"$\",\"aside\",null,{\"className\":\"right-sidebar\",\"children\":[\"$\",\"div\",null,{\"className\":\"related-sidebar\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"⚖️\"}],\" State 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