ND SB2143

Increases the state matching grant rate for county senior citizen services and programs from 85 percent to 87.5 percent of amounts levied under section 57-15-56.

Matching grants continue to apply only to amounts equal to a levy of up to one mill, and must be provided on or before March 1 of each year to eligible counties.

Requires the state treasurer to deposit a portion of sales, use, and motor vehicle excise tax collections equal to 87.5 percent of one mill on statewide taxable property valuation into the senior citizen services and programs fund from July 1 through December 31 each year.

Counties receiving grants must file a written report by February 1 verifying that prior year grant funds were budgeted for authorized senior citizen services and programs.

Section 1 is effective for taxable years beginning after December 31, 2014, and Section 2 is effective for taxable events occurring after June 30, 2015.