Maximum Levy Worksheet School District General Fund (Page 3 of 3) in pdf

Maximum Levy Worksheet School District General Fund Page 3

School District General Fund Maximum Levy

School districts are permitted the following alternatives to calculate the maximum levy for the

general fund:

1. The amount levied in dollars for the last school year plus 18 percent but not to exceed 185

mills. See North Dakota Century Code § 57-15-14. No. 7 on the worksheet.

2. The amount raised by voter approved unlimited levy or speciﬁ ed number of mills applied

to the current year taxable value. See N.D.C.C. § 57-15-14(1) and 57-15-14(2). No. 9 on

the worksheet.

3. The amount of dollars levied in the base year (adjusted for expired temporary levies

and property added to or removed from the assessment rolls) plus any new mill levies

authorized by the legislature or the electors that were not in effect in the base year. See

N.D.C.C. §§ 57-15-01.1(3) and 57-15-01.1(5). No. 24 on the worksheet.

May 2007

Maximum Levy Worksheet School District General Fund Page 3