ND SB2258

Increases the first allocation threshold for county oil and gas tax revenues from two million dollars to five million dollars per fiscal year.

Changes the allocation percentage for revenues exceeding five million dollars from seventy-five percent to twenty-five percent going to the county.

Modifies the county infrastructure fund allocation thresholds by increasing the initial allocation from five million three hundred fifty thousand dollars to six million three hundred fifty thousand dollars per fiscal year.

Adjusts the school district allocation percentages within the countywide allocation structure, changing various tiers from specific dollar amounts to fifty percent and seventy-five percent splits between school districts and the county infrastructure fund.

Increases specific dollar amounts reserved for counties by population size in the remaining allocation amounts for school districts.

Effective for taxable events occurring after June 30, 2013.