N.D. Const. art. X, § 3 — Research

Requirements for Laws Imposing Tax. Text of the section: current and prior versions.

Every citing reference in the corpus: 26 court opinions and 19 Attorney General opinions. Counts include the section's pre-1981 designation (§ 175), 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.

Diversion of tax proceeds to another purpose

N.D. Att'y Gen.: N.D. Op. Att'y Gen. 2004-L-29 (2004)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 2003-L-54 (2003)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. (Jan. 4, 1988)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 79-31 (1979)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 78-86 (1978)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 76-38 (1976)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 72-428 (1972)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 70-119 (1970)
Boeing Company v. Omdahl, 1969 ND 29 (1969, Paulson, J.) · construes, quotes the provision
- “…. 1968), in paragraph 2 of the syllabus: ‘An enactment of the Legislature is presumed to be constitutional and such [*710] presumption is conclusive unless it is clearly shown that the act is in contravention of the State or the Federal Constitution. * * *’ Section 175 of the North Dakota Constitution provided: ‘No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.’ Boeing ass…”
City of Bismarck v. Kleinschmidt, 1966 ND 57 (1966, Strutz, J.) · quotes the provision
- “…p. 644. [2] Thus the method of allocating the estate taxes between the State and its political subdivisions is a matter within the power of the Legislature. But such allocation by the Legislature must be made in conformity with constitutional restrictions. Section 175 of the North Dakota Constitution provides that: ‘* * * every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.’ The law imposing the estate tax, in force at the tim…”
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 65-140 (1965)
Hart v. Bye, 1956 ND 18 (1956, Morris, J.) · quotes the provision
- “…her suitable recognition to be erected and that any diversion of the funds from the purpose of erecting a county office building would be unlawful. It is argued by the defendants that certain constitutional provisions are applicable here. These provisions are Section 175 of the North Dakota Constitution: 'No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.' and Section 130: 'T…”
Campbell v. Towner County, 1941 ND 81 (1941, Nuessle, J.)
State ex rel. Sathre, Atty. Gen., v. Hopton, Com'r of Insurance, 1936 ND 9 (1936, Christianson, J.) · quotes the provision
- “…Syllabus by the Court. 1. The provisions of section 175 of the North Dakota Constitution that "every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied" do not inhibit the Legislature from appropriating to another purpose a su…”
Brye v. Dale, State Treasurer, 1933 ND 88 (1933, Burke, J.) · quotes the provision
- “…before January 1, 1939, with interest at the rate of 2 per cent. per annum, out of any funds available in said bond interest payment fund, is a diversion from the fund created to insure the owners of growing crops against losses by hail, and such act violates sections 175, 177, and article 24 of the Amendments to the Constitution of the state of North Dakota. 2. Article 24 of the Amendments and section 177 of the Constitution authorize the enactment of legislation providing for the lev…”
State v. Burleigh County, 1927 ND 4 (1927, Birdzell, J.) · quotes the provision
- “…he levy is made. If, while such a tax remains collectable and while the original object continues unchanged and unaccomplished, the lien representing the tax may be canceled, and its value be made to enhance a different fund, the spirit, if not the letter, of section 175 of the Constitution, is flagrantly violated. This section plainly requires that no tax shall be levied except in pursuance of law, and that every law imposing a tax shall state distinctly the object of the same to which…”
Sargent County v. State, Doing Business as Bank of North Dakota, 1921 ND 29 (1921, Birdzell, J.) · quotes the provision
- “…referring to section 15 of the Bank Act, it provides that the bank may transfer funds to other departments, institutions, utilities, industries, enterprises, or business projects of the state which shall be returned with interest to the bank. Now referring to section 175 of the Constitution, which reads: "No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied" –it is pertinent to…”
State ex rel. Haig v. Hauge, County Treasurer, 1917 ND 152 (1917, Bruce, J.) · quotes the provision
- “…* to the state treasurer" a "sum equal to ten cents for each child of school age in his county," and that "the state treasurer shall credit" such money to "the teachers' insurance and retirement fund," is not unconstitutional or violative of the provisions of section 175 of article 2 of the Constitution of North Dakota, which provides that "no tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shal…”
Stinson v. Thorson, 1916 ND 87 (1916, Burke, J.) · quotes the provision
- “…verted from the purpose for which they had been levied, and that without such funds said contract creates a debt in excess of the constitutional limit. Held, that the transfer of funds from the teachers' to the general fund in this case is not prohibited by section 175 of the Constitution of North Dakota. Attorneys and Law Firms [*351] McIntyre & Burtness, of Grand Forks, V. R. Lovell, of Fargo, and L. E. Birdzell, of Grand Forks, for appellants. Bangs & Robbins, Murphy & Toner, and…”
State ex rel. Linde, Atty. Gen. v. Packard, 1915 ND 204 (1915, Burke, J.) · quotes the provision
- “…sovereignty of the state, will prevent a multiplicity of suits, is timely brought, and therefore this court will issue its original prerogative writ of prohibition upon the relation of a private suitor. Chapter 255, Session Laws 1915, is in contravention of section 175 of the state Constitution. Attorneys and Law Firms [*666] Lawrence & Murphy, of Fargo, for relator. Frank E. Packard, George E. Wallace, and H. H. Steele, all of Bismarck, for respondents. Opinion BURKE, J. Plaintif…”

Stating the object of the tax

N.D. Att'y Gen.: N.D. Op. Att'y Gen. (Sept. 27, 1990) (to Larson)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 76-19 (1976)
Northwestern Improvement Co. v. County of Morton, 1951 ND 13 (1951, Morris, J.) · quotes the provision
- “…mits of the authority levying the tax.'-Section 176 of Constitution of State of North Dakota. "No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.'-Section 175 of Constitution of North Dakota. "All laws of a general nature shall have a uniform operation.'-Section 11 of Constitution of State of North Dakota. "No special privileges or immunities shall ever be granted [*35] w…”
State ex rel. Lenhart v. Hanna, 1914 ND 121 (1914, Fisk, J.) · quotes the provision
- “…the appropriations made by the legislative assembly and the estimated general expenses of the state as made by the state auditor. The power of levying taxes is, of course, a legislative power, to be exercised within the limits of the constitutional provision (section 175 of the state Constitution) which provides: "No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied." By secti…”
In re Lipschitz, 1903 ND 24 (1903, Young, J.)
State v. Klectzen, 1899 ND 7 (1899, Wallin, J.) · construes, quotes the provision
- “…essary to do if we construed the same as a mere police regulation, to the exclusion of any idea of revenue. This brings us to the decisive question in the case. Counsel for the defendant contends that this statute is enacted in violation of the provisions of section 175 of the state constitution, which reads as follows: "No tax shall be levied except in pursuance of law and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied." As we…”

Taxes levied without authority of law

N.D. Att'y Gen.: N.D. Op. Att'y Gen. 2008-L-04 (2008)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 2004-L-66 (2004)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 78-169 (1978)
State ex rel. E. K. Jenkins, Inc. v. Omdahl, 1965 ND 61 (1965, Burke, J.)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. (Jan. 19, 1945)
Baird v. Burke County, 1925 ND 99 (1925, Johnson, J.)

Delegation of the taxing power

Trinity Medical Center v. North Dakota Board of Nursing, 1987 ND 6 (1987, Erickstad, J.)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 78-229 (1978)
Ralston Purina Company v. Hagemeister, 1971 ND 15 (1971, Strutz, J.) · quotes the provision
- “…atory-judgment action, contends that the provision of the law authorizing the Board to fix the annual license fees to be paid by the various occupations and businesses covered by the law constitutes an unlawful delegation of legislative authority, contrary to Section 175 of the North Dakota Constitution. The trial court found for the plaintiff and held the Poultry Improvement Act unconstitutional as an unlawful delegation of the taxing power by the Legislature to the Poultry Improvement…”
Scott v. Donnelly, 1965 ND 6 (1965, Morris, J.) · quotes the provision
- “…lity of the chapter and various sections thereof and for such further relief as the court may deem proper. The first challenge to the constitutionality of the law in question is that it constitutes an unlawful delegation of legislative authority contrary to Section 175 of the Constitution of the State which provides that: 'No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same, to which only it shall be applied.'…”

License fees and occupation taxes

Menz v. Coyle, 1962 ND 37 (1962, Strutz, J.) · quotes the provision
- “…class of citizens be granted privileges not extended to all; that it violates Section 185 of the North Dakota Constitution, which provides that the State shall not loan or give its [*295] credit to or make donations in aid of any association; that it violates Sections 175 and 176 of the State Constitution, which sections provide that every tax law shall state its object, which must be a public purpose and for which purpose alone such tax money shall be used, and that all taxes shall be u…”
Tayloe v. City of Wahpeton, 1953 ND 55 (1953, Grimson, J.)
Goer v. Taylor, 1924 ND 75 (1924, Nuessle, J.)

Other applications

Haugland v. City of Bismarck, 2012 ND 123 (2012, Sandstrom, J.) · quotes the provision
- ¶ 1: “…use of tax increment financing to fund urban renewal projects in its urban renewal area complies with the Act. Haugland claims the Act violates the gift clause provisions of N.D. Const. art. X, § 18, the requirements for imposing taxes in N.D. Const. art. X, §§ 3 and 5, and the equal protection provisions of the state and federal constitutions. He also claims Bismarck's implementation of a perpetual urban renewal plan violates the Act. We hold the Act is constitutional, but the…”
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 82-19 (1982)
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 81-56 (1981)
Lanterman v. Dorgan, 1977 ND 68 (1977, Pederson, J.) · quotes the provision
- “…t or other basis for his stock. The amount of the distribution is the sum of the cash plus the fair market value of any other property received by the shareholder in exchange for his stock.” 33 Am.Jur.2d Federal Taxation, P 2354, at 528. By the amendment of Section 175 of the North Dakota Constitution in 1966, the legislative assembly was authorized to define income for state tax purposes or define the tax itself “by reference to any provision of the laws of the United States as the s…”
N.D. Att'y Gen.: N.D. Op. Att'y Gen. 73-523 (1973)
Collette v. Matejcek, 1966 ND 73 (1966, Teigen, J.)

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