North Dakota Century Code Title 21. Governmental Finance § 21-02-01. Definitions

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:

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.