North Dakota Century Code Title 21. Governmental Finance § 21-03-01. Definitions

1. “Governing body” means a board of county commissioners, city council, board of city commissioners, school board of any school district, and the similarly constituted and acting board of any other municipality enumerated in subsection 3.

2. “Initial resolution” means any resolution or ordinance adopted pursuant to section 21-03-09, by which a proceeding is instituted for the purpose of authorizing a municipality to borrow money and issue bonds.

3. “Municipality” means a county, city, township, public school district, park district, recreation service district, or rural fire protection district empowered to borrow money and issue written obligations to repay the same out of public funds or revenue.

4. “Population of a municipality” means its population according to the last officially published United States or state census, whichever was taken latest.

5. “Recorded” means copied at length in the record book required by section 21-03-17.

6. “Value of taxable property” or “the assessed valuation” of a municipality means the assessed value of all taxable property in such municipality as determined pursuant to chapter 57-02.