ND HB1100

Amends North Dakota Century Code section 57-22-11 regarding cancellation of uncollectible personal property taxes by county boards of commissioners at their January regular meetings.

Requires county auditors to certify the amount of state taxes canceled to the director of the state office of management and budget, rather than the director of the state office of management and budget.

Mandates that canceled state taxes be credited to the county upon certification.

Passed by House vote of 93-0 and Senate vote of 44-0 during the 2011 legislative session.