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ND SB2307

Bill

Status

Engrossed

2/19/2015

Primary Sponsor

Jim Dotzenrod

Click for details

Origin

Senate

64th Legislative Assembly

AI Summary

  • Extends the effective date of North Dakota's state-paid property tax relief credit from taxable years beginning after December 31, 2012 to taxable years beginning after December 31, 2014
  • Provides a twelve percent credit against property taxes levied on taxable property and mobile homes
  • Extends the credit to railroad property, public utility operative property, and air carrier transportation company property assessed by the state board of equalization
  • Requires the tax commissioner to certify credit amounts to the state treasurer for payment to counties by June first, with advance payments of seventy-five percent due by April first
  • Excludes properties subject to payments or taxes stated by law to be in lieu of personal or real property taxes from receiving the credit

Legislative Description

Extension of the effective date of the state-paid property tax relief credit; and to provide an effective date.

Last Action

Second reading, failed to pass, yeas 21 nays 67

3/23/2015

Committee Referrals

Finance and Taxation2/20/2015
Appropriations2/11/2015
Finance and Taxation1/20/2015

Full Bill Text

No bill text available