ND HB1058

Taxing districts proposing property tax levy increases above the "zero increase number of mills" must deliver written notice to all property owners by personal delivery, mail, or electronic mail with receipt verification at least seven days before a public hearing.

Public hearings on property tax levy increases cannot begin earlier than 6 p.m., and notices for multiple parcels owned by the same entity may be consolidated into a single notice.

Notice documents must have at least one-half inch white space margins on all sides, with heading in boldface at least eighteen point font stating "IMPORTANT NOTICE TO (name of taxing district) TAXPAYERS" and must include the hearing date/time/place, proposed budget and fund balance figures, and projected tax impact on sample properties.

Taxing districts must provide electronic mail copies of notices to the tax commissioner at the time notices are delivered to property owners.

The act applies to taxable years beginning after December 31, 2014, and defines covered taxing districts as cities, counties, school districts, and city park districts with prior year or current year budgets of at least one hundred thousand dollars.