# Title 11 — Counties

## Chapter 11-32 — Memorials

### § 11-32-01. County commissioners authorized to erect a memorial or memorials or

other suitable recognition - To make levy.
1. The board of county commissioners of any county in this state is hereby authorized to
erect a memorial or memorials, or other suitable recognition, in commemoration of the
people of the county who rendered services, or who lost their lives in the service of
their country during a period of service as defined in section 37-01-40. The board may
for such purpose use funds out of the general fund of the county if there is sufficient
moneys in said fund, or use funds heretofore raised by tax levy for such memorial or
memorials. The board may use for memorial purposes funds donated to the county for
that purpose, or may use for such purpose funds out of the general fund of such
county, if there is sufficient money in said fund, in conjunction with the funds so
donated or obtained by such levy and tax, and the proceeds of such levy, tax, and
donations, together with the amount taken out of the general fund, shall be used solely
for the purpose of erecting such memorial or memorials, or other suitable recognition.
2. Nothing herein contained shall be construed to prohibit said board from expending any
additional moneys derived from sources other than taxation. Such memorial or
memorials, or other suitable recognition, shall be erected within the county at a place
determined upon by such board and when erected, shall be properly and permanently
maintained. The board may provide for such maintenance or erection by necessary
expenditures from the general fund of the county or from funds donated to the county
therefor or from either or both such funds, or may enter into a written agreement with
any public or private nonprofit agency or corporation for the assumption of part or all of
such responsibility by such agency or corporation. Pursuant to such agreement, the
county may acquire or divest itself of any title to or jurisdiction over such memorial or
other suitable recognition.
### § 11-32-02. A memorial fund created - How expended.

Funds provided to be raised in accordance with section 11-32-01 shall be designated as the
memorial fund and shall be kept separate and distinct from other moneys by the county
treasurer and shall be expended by and under the direction and control of the board of county
commissioners. The board may expend such funds at such times as it may determine and is
authorized to make an allocation of any or all funds to be raised by the memorial levy for any
purpose authorized by this chapter.
On or after January 1, 1960, the board may transfer all unexpended balances in the
memorial fund to the county general fund if there is then no existing memorial levy and if such
unexpended balance has not been pledged or appropriated for a memorial.
### § 11-32-03. May join with cities, school districts, and other agencies in erection and

operation.
The board of county commissioners, in carrying out the provisions of sections 11-32-01 and
11-32-02, may join with a city, school district, or other public or private nonprofit corporation or
agency, or any or all of same, in the erection and operation of said memorial, or memorials, or
other suitable recognition in any proportion deemed advisable by said board. Said board in
conjunction with the other cooperating body or bodies may provide for the operation and
administration of said memorial, memorials, or other suitable recognition. In the event that a
school building, gymnasium, or other school-related building is constructed by a school district
and wholly or partially financed through moneys from the memorial fund created by this chapter,
and, due to a reorganization of such school district, is transferred to another school district, such
other school district shall be authorized to sell and transfer title to such building in the same
manner provided by law notwithstanding the provisions of chapter 11-32.
