Form Sfn 24754 - Maximum Levy Worksheet - School District General Fund - 2011

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MAXIMUM LEVY WORKSHEET - For Tax Years Beginning With 2011
SCHOOL DISTRICT GENERAL FUND
OFFICE OF STATE TAX COMMISSIONER
SFN 24754 (6-11)
School District
Tax Year
Calculation 1 (North Dakota Century Code § 57-15-14)
1. Taxes levied last year
2. Current year taxable value
3. Levy at 185 mills (No. 2 times 0.185)
4. 12 percent increase (No. 1 times 0.12)
5. Intentionally left blank
6. Levy with 12% increase (No. 1 + No. 4)
7. Levy with 12% increase, maximum 185 mills (No. 3 or No. 6, whichever is less)
8. Specifi ed mill rate approved by voters
9. Levy at specifi ed mills (No. 2 times No. 8)
Calculation 2 (N.D.C.C. § 57-15-01.1)
10. Taxes levied last year (Same as No. 1)
11. Taxes levied two years ago
12. Taxes levied three years ago
13. Base year (Largest of 10, 11 or 12)
14. Expired temporary levies (See instr.)
15. Base year taxes (No. 13 minus No. 14)
16. Base year taxable value of taxable and exempt
property.
17. Calculated mill rate for
18. Taxable value of taxable and exempt property removed since the base year 19. Adjustment for property no longer in the taxing
taxes levied in the base
district (No. 17 times No. 18)
year (No. 15 ÷ No. 16)
20. Taxable value of taxable and exempt property added since the base year
21. Adjustment for property added to the taxing
district. (No. 17 times No. 20)
22. New or increased mills authorized by legislature or electors
23. New mills increase (No. 2 times No. 22)
24. Amount by which the budget year mill levy reduction grant under § 57-64-02 exceeds the amount of the base year mill levy reduction grant
25. Adjusted base year taxes (No. 15 minus No. 19 + No. 21 + No. 23 minus No. 24)
Maximum Levy Calculation (N.D.C.C. § 57-15-01.1)
26. Max levy (Greatest of No. 7, 9, 25)
27. School district certifi ed general fund levy
28. Final levy (Lesser of No. 26 or No. 27)
29. General fund mill rate (No. 28 ÷ No. 2)
ATTENTION COUNTY AUDITOR: In accordance with N.D.C.C. § 57-64-03, if the general fund rate shown in No. 29 is greater than 110 mills, the School
District should authorize the County Auditor to perform one of the following actions:
1. Approve the school district certifi ed general fund levy shown in No. 27, which does not exceed the maximum levy approved by voters. ........... 
2. Reduce the fi nal levy shown in No. 28 to a dollar amount that represents 110.00 mills; ......................................................................................... 
3. If No. 9 is less than No. 27, set the fi nal levy at no more than the dollar amount shown in No. 9, which has been approved by the voters; .......... 
4. Set the fi nal levy at the dollar amount shown in No. 27, because the higher levy is the result of a school reorganization in
compliance with ch. 15.1-12; .................................................................................................................................................................................... 
5. Approve the fi nal levy calculated in No. 28 because the higher levy does not produce an amount in dollars exceeding the amount
allowed under § 57-15-01.1 (no. 25 above) _______________ reduced by the amount of the school district's mill levy
______________________ ........... 
reduction grant under § 57-64-02 for the budget year _______________.
6. Approve the amount in No. 7 or No. 25, whichever is greater, because a ballot measure for approval of extension of levy authority
was not approved. ...................................................................................................................................................................................................... 

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