Page:1889 North Dakota Session Laws.pdf/198

 given to him to sell property for school taxes the [same] as is provided by law for the collection of other taxes.

ARTICLE VIII.

TAXES.

§ 101. SCHOOL BOARD TO LEVY TAX.] Every school district board shall have power to levy upon all the property subject to "taxation in the district, a tax for school purposes of all kinds authorized by law, not exceeding in the aggregate a rate of thirty (30) mills on the dollar in any one year. Such tax shall be levied by resolution of the board, prior to the 20th day of July in each year, which resolution shall be entered in the record of the pro- ceedings of the board. The clerk shall immediately thereafter notify the county auditor in writing, of the amount of tax so levied, and such notice shall be in substantially the following form:

Office of the clerk of....school district,

......county, North Dakota,

.18....

To the auditor of....county, North Dakota:

Sir: You are hereby notified that the school board of.... school district has levied a tax of.....dollars upon all real and personal property in said school district for school purposes. You will duly enter and extend such tax upon the county tax list for collection upon the taxable prope ty of the school district for the current year.

Clerk.

The notice of a tax to pay any judgment against the district shall be in addition to the regular tax, and shall be certified to the county auditor under the same general form, suitably changed; Provided, That if the boundaries of such district shall embrace a portion of two counties, then the clerk of said [county] shall certify to the county auditor of the county to which such portion of the district embraced in the other county is attached to the county in which the original district is located in addition to the tax levy above mentioned, a list and valuation of all property subject to taxation in the district, as shown by the assessor making the assessment in such county or township, and the auditor shall enter such property upon the tax duplicate of his county and levy all taxes upon the same, and the county treasurer of the county shall collect the taxes levied thereon the same as other taxes are collected and pay the same over to the treasurer of the district entitled thereto.

§ 102. TAx, HOW LEVIED.] The county auditor of each county shall, at the time of making the annual assessment and levey of taxes, levy a tax of one (1) dollar on each elector in the county for the support of common schools, and a further tax of two (2) mills on the dollar upon all the taxable property in the county, to be collected at the same time and in the same manner as other taxes