ND SB2056

Changes language from mandatory "shall levy" to discretionary "may levy" for property tax levies requested by unelected governing bodies including airport authorities, port authorities, park commissions, and job development authorities across North Dakota

Requires unelected governing bodies to "request" rather than "certify" tax levies, giving elected county commissioners and city governing bodies approval authority over levy amounts

Mandates that unelected boards and authorities submit complete financial records including revenues, expenditures, fund balances, and budgets to county commissioners or city governing bodies before tax levy consideration

Requires boards of county commissioners in multiple-county districts to hold joint public hearings when considering property tax levies affecting multiple counties, or coordinate levy directives if joint meetings are not feasible

Effective for taxable years beginning after December 31, 2015