ND HB1107

Amends North Dakota Century Code section 57-02-27.2, subsection 10 regarding agricultural property tax assessments based on soil survey data.

Requires counties to fully implement use of soil type and soil classification data from detailed or general soil surveys by February 1 of any taxable year after 2011.

Directs the tax commissioner to withhold 5 percent of a non-compliant county's quarterly state aid distribution fund allocation beginning with the first quarter of 2013 until full implementation is certified.

Deposits withheld amounts into the agricultural land valuation fund and restricts the withholding to the county's retained portion without reducing allocations to political subdivisions within the county.

Declares the measure to be an emergency, passing the House 94-0 and the Senate 45-0 with 2 absent.