ND HB1130

Creates a quarterly assessment on all nursing facilities in North Dakota based on non-Medicare bed days, with aggregate assessments capped at five percent of aggregate net inpatient revenues.

Assessment calculated using cost report data for the year ending June 30th prior to the assessment year, with new facilities assessed based on actual patient days for the three months before quarter end.

Assessment revenues must be used exclusively to support expenditures within the long-term care continuum in the Department of Human Services.

Establishes reporting requirements, payment deadlines on the last day of each quarter, and penalties of five percent plus one percent monthly interest for late or non-payment; violations constitute a Class B misdemeanor.

Creates a long-term care provider assessment trust fund in the state treasury and grants the state tax commissioner authority to administer the assessment, including examination of records, enforcement of liens on property, and collection authority.