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ND HB1178
Bill
Status
4/3/2013
Primary Sponsor
David Drovdal
Click for details
AI Summary
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Creates a new penalty of $5,000 for each failure when a utility company fails to file required reports for three consecutive years, collected as part of the tax.
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Allows tax commissioner to grant an extension for report filing through June 1 upon written application received by May 1, reducing the penalty structure from immediate penalties to a graduated system.
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Changes county auditor report filing deadline from May 1 to March 15 each year, requiring description of all property located within the county with operative and nonoperative property listed separately.
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Requires county auditors to provide current maps to utility companies by February 1 instead of April 1, showing boundaries of each taxing district and school district in the county.
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Effective for taxable years beginning after December 31, 2013.
Legislative Description
Extensions of time for utility company reporting and applicable penalties and due dates for filing reports with the county auditor and tax commissioner; and to provide an effective date.
Last Action
Signed by Governor 04/02
4/3/2013