The North Dakota Attorney General issued a legal opinion to Mr. Swanson, Mr. Phillips, and Ms. Warnstad

North Dakota Attorney General Version 1 original current

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September 15, 2026 Media Contact: Suzie Weigel, 701.328.2210 LEGAL OPINION SCHOOL DISTRICTS ONLY HAVE TAXING AUTHORITY OVER PROPERTY LOCATED WITHIN THE BOUNDARIES OF THE SCHOOL DISTRICT  Section 57-15-13, N.D.C.C., provides that the authority of a school district to levy taxes does not extend beyond the...

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