ND SB2263

Moves the filing deadline for transmission and distribution line location reports to county auditors from May 1 to April 15 of each year.

Changes the deadline for county auditors to provide maps to transmission and distribution companies from April 1 to February 1 of each year.

Moves the filing deadline for reports to the commissioner from May 1 to June 1 of each year for wind farms, wind generators, electricity generators, and transmission companies.

Allocates wind farm generation tax revenue to counties and taxing districts in proportion to their property tax mill rates, with capacity taxes and kilowatt-hour taxes apportioned based on the turbine location and generation capacity within each county or taxing district when wind turbines span multiple jurisdictions.

Effective for taxable years beginning after December 31, 2010.