Page:1889 North Dakota Session Laws.pdf/199
are collected, which shall be paid by the county treasurer to the State Treasurer, as provided by law, and which shall constitute a part of the State Tuition Fund.
§ 103. MAXIMUM LEVY FOR FINAL JUDGMENT--TAXES TO BE UNIFORM.] Whenever any final judgment shall be obtained against any school district, the board thereof shall levy a tax upon the taxable property of such district not exceeding in amount twenty (20) mills on the dollar in any one year, which shall be used in the payment thereof. The county auditor shall make out, charge and extend upon the tax list against each description of real property, and against all personal property, and upon all taxable property of the district, all such taxes for schools and judgments he is so notified have been levied by the district in which the property is situated and taxable, in the same manner in which the county and State tax list is prepared, and deliver it to the county treasurer at the same time. All taxes for school purposes shall be uniform upon the property within each school district.
§ 104. STATEMENT OF ASSESSED VALUATION.] Every township assessor, or when the townships are not organized for civil township government, then the county assessor shall on or before the first day of July in each year, furnish to the clerk of the school district, to the county superintendent and to the county auditor a statement of the assessed valuation of all the property in such corporation subject to taxation.
§ 105. INDEBTEDNESS OF DISTRICT, HOW ADJUSTED IN CASE OF ILLEGAL BOARD OR FAILURE TO ELECT BOARD. ] If any school district in the State for one or more years past, either through failure to elect a school board, or through failure of the county superintendent to appoint a school board, has been without a legal school board, or if hereafter any school district through such failure to elect or to appoint such school board shall be without such legal school board, and such district shall have in authorized indebtedness either in bonds, interest due on ponds, or otherwise, it shall be the duty of the county superintendent, the county treasurer and county auditor, acting as a board of adjusters, to assess upon the taxable property of such school corporation a tax not to exceed twenty (20) mills on the dollar in any one year upon the assessed valuation thereof for the payment of the same, which tax so levied shall be extended upon the tax lists by the county auditor and be collected by the county treasurer as other taxes are collected, and shall be applied upon and used for the payment of such indebtedness, and shall be paid to the creditors of such district upon the warrant of the county auditor countersigned by the county superintendent, and all warrants, bonds, interest coupons, receipted bills or accounts shall be filed in the office of the county auditor, and in case such school corporation has a bonded indebtedness, it shall be the duty of such board of adjusters to levy a tax upon the property of such district sufficient to create a sinking fund for