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ND SB2371
Bill
Status
Introduced
1/28/2013
Primary Sponsor
Jim Dotzenrod
Click for details
AI Summary
- Amends section 57-02-08.3 of the North Dakota Century Code to modify the homestead credit for special assessments available to persons who have qualified for the property tax credit under section 57-02-08.1
- Limits total credits allowed for any one property to $6,000 excluding interest, requires claims to be filed with county auditor by February 1st of the year the special assessment installment becomes payable
- Removes lien provisions for credits allowed for taxable years 2013 and later, while maintaining 9 percent annual interest liens for credits allowed before 2013
- Requires county auditors to certify credits allowed to the state tax commissioner by March 1st annually, with state treasurer to reimburse counties by June 1st for the preceding year's credits
- Effective for taxable years beginning after December 31, 2012
Legislative Description
The homestead credit for special assessments; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 15 nays 31
2/22/2013
Committee Referrals
Finance and Taxation1/28/2013
Full Bill Text
No bill text available