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ND HB1226

Bill

Status

Engrossed

2/5/2013

Primary Sponsor

Nathan Toman

Click for details

Origin

House of Representatives

63rd Legislative Assembly

AI Summary

  • Amends North Dakota Century Code section 57-12-09 to modify the threshold for property tax assessment increase notices from $3,000 to $1,500 or more.

  • Lowers the percentage threshold for triggering notice requirements from 10 percent to 5 percent or more of the last assessment amount.

  • Requires assessors to deliver written notice to property owners by mail, hand delivery, or email (with verified receipt) at least 15 days before local equalization board meetings.

  • Notice must include the true and full value of the property for both the current year and the year of the last assessment, along with equalization board meeting dates.

  • Assessment district bears the cost of mailing or delivering the required notices; effective for taxable years beginning after December 31, 2013.

Legislative Description

Notice of increased assessment for property tax purposes; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 20 nays 26

3/27/2013

Committee Referrals

Finance and Taxation1/14/2013

Full Bill Text

No bill text available