ND SB2222

Amends North Dakota Century Code section 21-02-06 to modify the timing of annual uncollected tax certifications provided by county auditors to political subdivisions.

Changes the certification deadline for school districts from June tenth to July tenth annually.

County auditors must continue certifying uncollected taxes to township clerks on February fifteenth and city auditors on September tenth.

County auditors must also certify monthly cash collections and tax year-specific levy amounts to political subdivision officers at the time of monthly fund apportionments.

Passed by the Senate 45-0 (2 absent) and House 89-0 (5 absent) during the 2017 legislative session.