ND SB2253

Allocates 40 percent of one percent of sales, gross receipts, use, and motor vehicle excise tax collections to the state aid distribution fund based on the general sales tax rate in effect when taxes were collected.

Distributes 53.7 percent of fund revenues to counties quarterly, with 64 percent allocated among the 17 most populous counties and 36 percent among remaining counties, using equal and population-based allocation methods.

Distributes 46.3 percent of fund revenues to cities quarterly based on population, with separate allocation percentages for eight city size categories ranging from fewer than 200 residents to 80,000 or more residents.

Requires counties to reserve portions of allocations for townships, rural fire protection districts, rural ambulance districts, soil conservation districts, and other specified taxing districts, with township shares based on 1996 calendar year allocations.

Requires cities to reserve portions of allocations for park districts and other taxing districts within city limits, with park district shares based on 1996 calendar year allocations up to a maximum of 30 percent, effective July 1, 2011.