15-10-204. Resolution or ordinance for increase over certified millage. Millage in excess of the department of revenue's certified millage may not be levied until a resolution or ordinance is approved by the governing board of the taxing authority. The resolution or ordinance must be approved by the taxing authority according to the following procedure:
     (1) The taxing authority shall publish notice of its intent to exceed the department's certified millage in the same manner that it gives notice of hearings on its preliminary or proposed budget for the forthcoming fiscal year. The notice must state that the taxing authority will meet on a day, at a time and place fixed in the notice, which must be approximately 7 days after the day that the notice is published, for the purpose of hearing comments regarding the proposed increase and to explain the reasons for the proposed increase. The meeting may coincide with the meeting on the tentative budget as required by law.
     (2) After the public hearing has been held in accordance with the procedures provided in subsection (1), the taxing authority may, subject to 15-10-420, adopt a resolution or ordinance levying a millage rate in excess of the certified millage. If the resolution or ordinance adopting the millage rate is not approved on the day of the public hearing, the day, time, and place at which the resolution or ordinance will be scheduled for consideration and approval by the taxing authority must be announced at the public hearing. If the resolution or ordinance is to be considered at a day and time that is more than 2 weeks from the public hearing, the taxing authority shall again publish notice in the same manner as provided in subsection (1).

     History: En. 84-7204 by Sec. 4, Ch. 286, L. 1974; amd. Sec. 2, Ch. 354, L. 1977; R.C.M. 1947, 84-7204; amd. Sec. 7, Ch. 581, L. 1979; amd. Sec. 40, Ch. 370, L. 1987; amd. Sec. 90, Ch. 584, L. 1999.