N.D. Const. art. X, § 1 — Research

Prohibition on Property Tax to Defray Expenses of the State. Text of the section: current and prior versions.

Every citing reference in the corpus: 14 court opinions and 5 Attorney General opinions. Counts include the section's pre-1981 designation (§ 174), era-gated by the renumbering crosswalk.

Generated from the citation graph of the validated corpus. Treatment groupings (construing / citing / recital) are heuristic reading aids, not editorial judgments — read the opinion before relying on any signal.

Cases by topic

Topics are machine-generated groupings of the citing references — reading aids, not editorial judgments. Documents cited after the last classification pass appear in the lists below until the next pass.

The four-mill limit on state levies

State ex rel. Conrad v. Langer, 1937 ND 59 (1937, Burr, J.) · quotes the provision
- “…ified by the State Tax Commissioner to each county auditor on or before the 15th day of September, annually; that the levy is required to be made in specific amounts, the rate to be determined by the State Board of Equalization." "That under the provisions of section 174 of the Constitution of the State of North Dakota, and section 3 of chapter 235 of the Session Laws of 1929, the aggregate rate of levy for all state purposes, exclusive of interest on the public debt of the state, may n…”
Golden Valley County v. Miller, 1928 ND 93 (1928, Burr, J.)
Northwestern Improvement Co. v. State, 1928 ND 82 (1928, Burke, J.) · quotes the provision
- “…ardless of the value and without classification violates the constitutional provision requiring uniformity and equality; that there is no uniform assessment of value, and therefore no valid assessment upon a uniform rule or an ad valorem tax; that it violates section 174 of the Constitution limiting revenue to defray the expenses of the state not to exceed in one year 4 mills on the dollar of the assessed valuation of all taxable property in the state ascertained by the last assessment…”
State v. Nelson, 1914 ND 148 (1914, Burke, J.)
State ex rel. Lenhart v. Hanna, 1914 ND 121 (1914, Fisk, J.)
State ex rel. McDonald v. Holmes, 1909 ND 103 (1909, Spalding, J.)

Expenses of the state versus local purposes

N.D. Att'y Gen.: N.D. Op. Att'y Gen. 94-F-16 (1994)
Dornacker v. Olson, 1976 ND 117 (1976, Pederson, J.)
State ex rel. City of Fargo v. Wetz, 1918 ND 83 (1918, Birdzell, J.) · quotes the provision
- “…r the taxing power of municipalities, and section 179 of the Constitution, as amended in 1914 (see Laws 1913, c. 103), does not give to local taxing districts the constitutional right to retain upon their tax lists all of the property within such districts. Section 174 of the Constitution, under which the legislative assembly is directed to provide for the "raising of revenue to defray the expenses of the state, not to exceed in any one year four mills on the dollar on the assessed va…”
State ex rel. McCue, Atty. Gen., v. Lewis, Auditor, 1909 ND 8 (1909, Fisk, J.)

Additional levies authorized by constitutional amendment

N.D. Att'y Gen.: N.D. Op. Att'y Gen. 79-62 (1979)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. (Apr. 21, 1949)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 48-122 (1948)

Special funds and nonproperty revenue sources

Blocker Drilling Canada, Ltd. v. Conrad, 1984 ND 150 (1984, Pederson, J.)
State ex rel. Lesmeister v. Olson, 1984 ND 149 (1984, VandeWalle, J.)

Nature of the legislative taxing power

N.D. Att'y Gen.: N.D. Op. Att'y Gen. (Jan. 19, 1945)
State ex rel. Haggart v. Nichols, State Tax Com’r, 1935 ND 13 (1935, Morris, J.)

Other applications

State v. Kromarek, 1952 ND 15 (1952, Grimson, J.)
State ex rel. Olson v. Langer, 1934 ND 67 (1934, Burke, J.)

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