North Dakota Century Code Title 57. Taxation § 57-60-15. Duty of state treasurer--Allocation to political subdivisions

1. Thirty percent of all revenues allocated to any county must be paid by the state treasurer to the incorporated cities of the county based upon the population of each incorporated city according to the last official regular or special federal census or the census taken in accordance with the provisions of chapter 40-02 in case of a city incorporated subsequent to such census.

2. Forty percent of the revenues allocated to any county must be paid to the county treasurer who shall deposit it in the county general fund to be used for general governmental purposes.

3. Thirty percent of all revenues allocated to any county must be apportioned by the state treasurer to school districts within the county on the average daily membership basis, as certified to the state treasurer by the county superintendent of schools.