Township Annual Financial Reports
Instructions: Complete two copies of each report. Submit one to County Auditor, retain one for Township files.
Township Budget Form
To be prepared prior to or at the annual township meeting. Final action to approve the budget and levy must come from the Township Board.
Instructions: Prepare Schedule C Form first, then Schedule B, then the Certificate of Levy. One copy of each of these documents must be filed with the County Auditor.
Annual Meeting
NDCC 58-04-01 The electors of each township annually shall assemble and hold a township meeting in the month of March. A meeting notice needs to be published in the newspaper at least ten (10) days prior to the meeting date. The publication must include the date, time and location of the annual meeting. It must also include items to be voted on (i.e. township officers and/or excess levy).
Instructions: Complete and publish notice of annual meeting.
Election Forms
Annual township election is held at the annual meeting on the 3rd Tuesday in March. Supervisors are elected to 3-year terms and clerk/treasurers are elected to 2-year terms (unless it is an unexpired term). An election notice must be published in the newspaper at least ten (10) days prior to the meeting. The notice may be combined with the annual meeting notice. The publication must include the date, time and location of the meeting, the time at which polls will be opened and closed and the offices to be voted on.
NDCC 57-15-20. Upon approval of a majority of electors of the township voting on the question, a civil township general fund levy may be increased by an additional amount not to exceed the amount produced by a levy of eighteen mills on the dollar of taxable valuation of property in the township. The increased levy under this section may be made only if notice of the question of the approval of such levy has been included with or upon the notice of the annual meeting. An excess levy approved by electors of a township under chapter 57-17 before January 1, 2015, may continue to be imposed for five taxable years or the period of time for which it was approved by the electors, which is less, under the provisions of law in effect at the time it was approved. After January 1, 2015, approval by electors of increased levy authority under this section may not be effective for more than five taxable years.
Instructions: Review the “List of Township Officers” to determine which positions need to be elected for your township. Print ballots. Print “Poll” and “Tally” lists. After the election, complete the “Certification of Elected Officers” and submit to County Auditor by mid-April. Have newly elected officers complete an “Oath of Office” and retain with the township files.
Excess Levy
Townships may levy 18 mills without a vote. A maximum of an additional 18 mills may be added if approved by the electorate. The maximum duration of an excess levy is five (5) years; however, excess levies can be imposed for less than five (5) years.
The decision to vote on an excess levy should be made by the township board at least twenty (20) days prior to the annual meeting. A notice of election must be published in the newspaper ten (10) days prior to the meeting and can be combined with the notice of annual meeting.
If sixty percent of all votes cast upon the question of authorizing an excess levy of taxes are in favor of such excess levy, it is approved.
Instructions: The township board passes a resolution for an excess levy 20 days prior to the election. Publish the “Notice of Election” at least ten (10) days prior to the election day. Complete and print “Ballot for Excess Levy.” If the excess levy is approved, complete the “Certificate of Election to Increase” and submit it to the County Auditor.
Miscellaneous Information
TOWNSHIP BOARD OF EQUALIZATION:
The Township Board of Equalization shall meet on the second Monday in April. The County Tax Director’s Office will publish notices of the meeting time and place. Contact them by the third Wednesday in March with the time and place. If you do not contact the Tax Director’s Office, the meeting date will be published as the second Monday in April with the time and place being the same as last year.
Additional Township information can be found at ndtoa.com. A copy of the Township Officer Handbook can be found HERE.