A BILL for an Act to create and enact a new section to chapter 57-01 of the North Dakota Century Code, relating to a uniform taxing district financial and property tax data reporting system; to amend and reenact subsection 11 of section 21-03-07 and sections 57-20-04 and 57-20-07.1 of the North Dakota Century Code, relating to park district bonding authority without a vote, reporting of legislative tax relief information, and delivery and contents of the real estate tax statement; to provide for a legislative management study; and to provide for a legislative management report.
What changed between versions
Provisions for county noxious weed control programs, including tax levy authorization and financial reporting requirements for county weed boards, were completely removed from the bill.
Sections related to county extension agent tax levies, including petition requirements and levy limitations, were deleted from the legislation.
A new requirement was added for the tax commissioner to develop and implement a uniform reporting system by January 1, 2026, to collect financial and property tax data from all taxing districts.
The tax commissioner must submit annual reports to legislative management by July 1st each year, starting in 2026, containing summaries of the collected taxing district data.
Park district bonding authority provisions were retained and slightly modified, allowing governing bodies to issue general obligation bonds up to one percent of assessed valuation (maximum $15 million) without a voter vote, subject to protest procedures.
