AGO 81-050.

• Case Date: June 01, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-050. OPINION 81-50Date Issued: June 1, 1981 (AGO 81-50) Requested by: Richard C. Wilkes, Ward County Assistant State's Attorney

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QUESTION PRESENTED - Whether a township may hold a special meeting to increase its mill levy to ninety-five percent of its maximum imitation in order to qualify for a refund of the motor vehicle fuel tax as provided in the amendment to section 57-50-01, N.D.C.C., enacted by the 1981 Legislative Assembly.- ATTORNEY GENERAL'S OPINION - It is my opinion that taxes may be levied by a township only at the annual meeting and not at a special meeting.

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ANALYSIS - Section 57-15-19, N.D.C.C., reads as follows:

57-15-19. TOWNSHIP TAX LEVIES. The electors of each township shall have power at the annual meeting to vote to raise such sums of money for the repair and construction of roads and bridges, and for all township charges and necessary expenses as they deem expedient, within the limitations prescribed in section 57-1 5-20, and on the fourth Tuesday in March, or within ten days thereafter, of each year, the board of supervisors of each civil township shall levy annual taxes for the ensuing year, as voted at the annual township meeting, and the tax levy shall be limited by the amount voted to be raised at such annual meeting. The electors at such annual meeting, may direct the expenditure of the road tax or a part of it, in an adjoining township under the joint direction of the boards of supervisors of the townships

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