AGO 85-16.

• Court: North Dakota

North Dakota Attorney General Opinions 1985. AGO 85-16. Office of the Attorney General State of North Dakota Opinion No. 85-16Date Issued: May 1, 1985Requested by: Mikal Simonson Barnes County State's Attorney--QUESTIONS PRESENTED-- Whether a board of county commissioners must approve the expenditure of funds by a water resource district for participation in a joint or cooperative water resource district. Whether taxes which have been levied by a water resource district without prior approval from the board of county commissioners should be disposed of through refund or abatement procedures. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a board of county commissioners must approve the expenditure of funds by a water resource district for participation in a joint or cooperative water resource district. It is my further opinion that taxes which have been levied by a water resource district without prior approval from the board of county commissioners should be disposed of through refund or abatement procedures. --ANALYSES-- I. North Dakota law provides that two or more water resource districts may agree to jointly or cooperatively exercise their powers as authorized by law. N.D.C.C. § 61-16.1-11(2) provides that:

The districts which are parties to such an [joint powers] agreement may provide for disbursements from their individual budgets to carry out the purpose of the agreement. In addition, a joint board . . . may adopt, by resolution, on or before July first of each year, a budget showing estimated expenses for the ensuing fiscal year and the proposed contributions of each member district as determined by the agreement. The boards of the member districts then shall levy by resolution, an ad valorem tax not to exceed two mills upon the real property within each district. The levy may be in excess of any other levy authorized for a district. N.D.C.C. § 61-16.1-11 (2)

This subsection provides for two procedures by which a water resource district can finance its participation in a joint board; the first being through its individual budget with the four mill cap and the second through an additional levy not to exceed two mills. This additional levy is levied by the 'boards of the member districts.' There is some ambiguity as to whether 'boards,' as used in this phrase, means water resource boards or boards of county...