N.D. Cent. Code § 11-09.1-05

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
d 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.