The governing body of any county may levy a tax for emergency purposes not exceeding
the limitation in subsection 9 of section 57-15-06.7. The emergency fund may not be considered in determining the budget or the amount
to be levied for each fiscal year for normal tax purposes but must be shown in the
budget as an “emergency fund” and may not be deducted from the budget as otherwise
provided by law. Each county may create an emergency fund, and all taxes levied for emergency purposes
by any county, when collected, must be deposited in the emergency fund, and must be
used only for emergency purposes caused by the destruction or impairment of any county
property necessary for the conduct of the affairs of the county or emergencies caused
by nature. The emergency fund may not be used for the purchase of road equipment. The emergency fund may not be used for any road construction or maintenance, except
for repair of roads damaged by nature within sixty days preceding the determination
to expend emergency funds; however, the emergency fund may be used to match federal
funds appropriated to mitigate damage to roads related to a federally declared disaster
that occurred more than sixty days preceding the determination. Any unexpended balance remaining in the emergency fund at the end of any fiscal
year must be kept in the fund. When the amount of money in the emergency fund, plus the amount of money due the
fund from outstanding taxes, equals the amount produced by a levy of five mills on
the taxable valuation of property in a county with a population of thirty thousand
or more, ten mills on the taxable valuation of property in a county with a population
of less than thirty thousand but more than five thousand, or fifteen mills on the
taxable valuation of property in a county with a population of five thousand or fewer,
the levy authorized by this section must be discontinued, and no further levy may
be made until required to replenish the emergency fund.
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