11-09.1-05. Powers
After the filing with the secretary of state of a charter approved in reasonable conformity
with this chapter, the county and its citizens may, if included in the charter and implemented
through ordinances:
1. Acquire, hold, operate, and dispose of property within or without the county limits, and,
subject to chapter 32-15, exercise the right of eminent domain for those purposes.
2. Control its finances and fiscal affairs; appropriate money for its purposes, and make
payments of its debts and expenses; contract debts, borrow money, issue bonds,
warrants, and other evidences of indebtedness; establish charges for any county or
other services to the extent authorized by state law; and establish debt limitations.
3. Levy and collect property taxes and special assessments for benefits conferred, for its
public and proprietary functions, activities, operations, undertakings, and
improvements, and establish mill levy limitations. Notwithstanding any authority
granted under this chapter, all property must be assessed in a uniform manner as
prescribed by the state board of equalization and the state supervisor of assessments
and all taxable property must be taxed by the county at the same rate unless
otherwise provided by law. A charter or ordinance or act of a governing body of a home
rule county may not supersede any state law that determines what property or acts are
subject to, or exempt from, ad valorem taxes. A charter or ordinance or act of the
governing body of a home rule county may not supersede section 11-11-55.1 relating
to the sixty percent petition requirement for improvements and of section 40-22-18
relating to the barring proceeding for improvement projects.
4. Levy and collect an infrastructure fee. The fee must replace a general special
assessment on all property for payment of infrastructure maintenance costs through a
utility bill issued by the county. The money collected under this subsection may not be
used for any purpose other than infrastructure maintenance costs. If a home rule
county levies an infrastructure fee, the home rule county also may levy and collect
green field special assessments. As used in this subsection:
a. "General special assessments" means special assessments levied for the
purpose of maintaining existing roads and infrastructure and special assessments
levied for the construction or repair of arterial roads and infrastructure that
provide a benefit to the entire community.
b. "Green field special assessments" means special assessments levied for
infrastructure costs associated with the development of agricultural or
undeveloped property.
5. Levy and collect sales and use taxes, farm machinery gross receipts taxes, alcoholic
beverage gross receipts taxes, a county lodging tax, and a county restaurant tax.
Sales and use taxes and gross receipts taxes levied under this chapter:
a. Must conform in all respects with regard to the taxable or exempt status of items
under chapters 57-39.2, 57-39.5, 57-39.6, and 57-40.2 and may not be imposed
at multiple rates with the exception of sales of manufactured homes or mobile
homes.
b. May not be newly imposed or changed except to be effective on the first day of a
calendar quarterly period after a minimum of ninety days' notice to the tax
commissioner or, for purchases from printed catalogs, on the first day of a
calendar quarter after a minimum of one hundred twenty days' notice to the seller.
c. May not be limited to apply to less than the full value of the transaction or item as
determined for state sales and use tax, except for farm machinery gross receipts
tax purposes.
d. Must be subject to collection by the tax commissioner under an agreement under
section 57-01-02.1, with the exception of a county lodging or county restaurant
tax, and must be administered by the tax commissioner in accordance with the
relevant provisions of chapter 57-39.2, including reporting and paying
requirements, correction of errors, payment of refunds, and application of penalty
and interest.
After December 31, 2005, any portion of a charter or any portion of an ordinance or act
of a governing body of a home rule county passed pursuant to a charter which does
not conform to the requirements of this subsection is invalid to the extent that it does
not conform. The invalidity of a portion of a charter or ordinance or act of a governing
body of a home rule county because it does not conform to this subsection does not
affect the validity of any other portion of the charter or ordinance or act of a governing
body of a home rule county or the eligibility for a refund under section 57-01-02.1. Any
taxes imposed under this chapter on farm machinery, farm irrigation equipment, and
farm machinery repair parts used exclusively for agricultural purposes, or on alcoholic
beverages, which were in effect on December 31, 2005, become gross receipts taxes
after December 31, 2005. Ordinances enacted after August 1, 2017, may not allow for
the collection and levy of any tax not otherwise specified under this section.
6. Provide for county elected and appointed officers and employees, their selection,
powers, duties, qualifications, and compensation, and the terms of county appointed
officers and employees. However, after adoption of a home rule charter, a county
elected office may not be eliminated or combined with another office except upon
approval of a majority of the electors of the county voting upon the question at a
primary or general election or pursuant to the county officer combination, separation,
or redesignation procedures of chapter 11-10.2. A home rule charter may not diminish
the term of office for which a current county officer was elected, redesignate that
elected office during that term as appointed, or reduce the salary of the office for that
term. This subsection does not authorize a county to redesignate the elected offices of
sheriff and state's attorney as appointed, except as provided in section 11-10-02.3.
7. Provide for the adoption, amendment, repeal, initiative, referral, enforcement, and civil
and criminal penalties for violation of ordinances, resolutions, and regulations to carry
out its governmental and proprietary powers and to provide for public health, safety,
morals, and welfare. This subsection does not confer any authority to regulate any
industry or activity regulated by state law or by rules adopted by a state agency. This
subsection is subject to the provisions of section 62.1-01-03.
8. Lay out or vacate public grounds, and provide through its governing body for the
construction, use, operation, designation, and regulation of a county road system.
9. Provide for zoning, planning, and subdivision of public or private property within the
county limits but outside the zoning authority of any city or organized township. This
subsection is subject to the provisions of section 62.1-01-03.
10. Exercise in the conduct of its affairs all powers usually exercised by a corporation.
11. Contract with and receive grants from any other governmental entity or agency, with
respect to any local, state, or federal program, project, or works.
The people of all counties coming within this chapter have the full right of self-government in
all matters within the powers enumerated in this chapter. The statutes of this state, so far as
applicable, continue to apply to counties, except as superseded by the charters of the counties
or by ordinances passed pursuant to the charters.
