ND HB1194

Taxing districts cannot impose property tax levies exceeding the "zero increase number of mills" without substantial compliance with public notice and hearing requirements.

Governing bodies must publish notice in official newspapers at least seven days before a public hearing, with specific formatting requirements including an 18-point boldface heading stating "IMPORTANT NOTICE TO [taxing district] TAXPAYERS" and the proposed percentage increase in bold type.

Public hearings on tax levy increases cannot begin earlier than 6 p.m., and must include opportunity for citizens to present oral or written comments regarding the property tax levy.

If a final decision is not made at the initial public hearing, the governing body must announce the scheduled time and place of the next public meeting where final adoption will be considered.

Applies to cities, counties, school districts, and city park districts that levied at least $100,000 in property taxes in the prior year and budget for at least $100,000 in the current year.