N.D. Cent. Code § 11-28.3-04

11-28.3-04. If the board wishes to levy a tax in excess of that approved by the electors,

the board, upon its own motion, may place the question of increasing the maximum

allowable mill levy for the electors to approve at a regular or special election. The

amount levied under this section may not exceed a mill rate of fifteen mills upon the

taxable property within the district for the maintenance of the rural ambulance service

district for the fiscal year as provided by law.

2. The tax levied for a rural ambulance service district must be:

a. Collected as other taxes are collected in the county.

b. Deposited by the secretary-treasurer in a bank or credit union account.

c. Paid out upon warrants drawn upon the district account by authority of the board

of directors of the district, bearing the signature of the secretary-treasurer and the

countersignature of the president.

3. The amount of the tax levy may not exceed the amount of funds required to defray the

expenses of the district for a period of one year as embraced in the annual estimate of

expense, including the amount of principal and interest upon the indebtedness of the

district for the ensuing year. The district may include in its operating budget no more

than ten percent of its annual operating budget as a depreciation expense to be set

aside in a dedicated emergency medical services sinking fund deposited with the

treasurer for the replacement of equipment and ambulances. The ten percent

emergency medical services sinking fund may be in addition to the actual annual

operating budget, but the total of the annual operating budget and the annual

ten percent emergency medical services sinking fund shall not exceed the amount of

revenue that would be generated by application of the maximum mill levy approved by

the electors.

4. If an ambulance operations area identified by the department of health and human

services under section 23-27-01 is situated, in whole or in part, within the boundaries

of a rural ambulance service district formed under this chapter, and the district does

not provide emergency medical services to the territory in the ambulance operations

area, whether directly or through a contract under section 11-28.3-12, the property

situated in the ambulance operations area which does not receive emergency medical

services from the district is exempt from the district's tax levy under this section.

Changes to the ambulance operations area will not impact the district under this

section until the subsequent tax year. The excluded territory remains responsible and

must discharge its proportionate share of outstanding obligations pursuant to the

procedure under section 11-28.3-17.