School district reorganization - Proportionate tax rate on agricultural property
N.D. Cent. Code § 15.1-12-23
repealed15.1-12-23. School district reorganization - Proportionate tax rate on agricultural
property.
A school district that for school purposes imposed on agricultural property a proportionate
tax rate different from the school district levy on other taxable property, as permitted by repealed
sections 15-53.1-37 and 15-53.1-38 on December 31, 1984, shall continue to levy the
proportionate tax rate unless the school board is directed, by a majority of the district's qualified
electors voting on the question, to discontinue the proportionate tax rate. No other school board
may impose a proportionate tax rate on different classes of property within the district.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t15-1c12.pdf#nameddest=15p1-12-23Fetched: 10/16/2026
