In this chapter unless the context or subject matter otherwise requires:

Terms Used In North Dakota Code 21-02-01

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Statute: A law passed by a legislature.
  • year: means twelve consecutive months. See North Dakota Code 1-01-33

1.    “Political subdivision” means a local governmental unit created by statute or by the Constitution of North Dakota for local governmental or other public purposes.

2.    “Revenues” means any of the following:

a.    Uncollected taxes.

b.    Amounts to be received from a distribution of federal moneys, including currently existing bureau of Indian affairs contracts.

c.    Amounts to be received from a distribution of moneys pursuant to a state appropriation or a state statutory or constitutional provision.

d.    Amounts to be received from a grant or loan of state or federal funds.

e.    Amounts to be received from the issuance and sale of obligations by a political subdivision.

3.    “Uncollected taxes” means taxes for the year during which a certificate of indebtedness is issued and the preceding four years that have been levied but from which moneys have not come into the public treasury by payment or by satisfaction of tax lien, exclusive of tax levies dedicated to the payment of principal of and interest on outstanding evidences of indebtedness.