ND SB2055

Amends reporting requirements for transmission and distribution companies to file annual reports by April 15th with county auditors showing transmission/distribution line length, voltage, and location as of January 1st each year.

Adds new requirement for electric generation companies to file reports showing location and rated capacity of each wind generator or grid-connected generator within the county and taxing districts as of January 1st each year.

Changes the penalty deadline for failure to file required reports from May 1st to June 1st, maintaining a 10 percent penalty on tax due that the commissioner may waive for good cause shown.

County auditors must provide accurate county maps showing taxing district boundaries to transmission, distribution, and generation companies by February 1st of each year.

Effective for reports due after December 31, 2015.