ND SB2283

Taxpayers cannot claim state or local tax incentives unless they have satisfied all state and local tax obligations and tax liens for taxes owed to the state or political subdivisions.

Persons claiming state tax incentives must attach property tax clearance records from each county where they have 50% or more ownership interest in property to their return or filing schedule.

Cities and counties cannot grant local tax incentives unless the applicant is not delinquent on property taxes and provides a state tax clearance record for property with 50% or more ownership interest.

Officers, governors, managing members, or partners of corporations or passthrough entities claiming tax incentives are subject to the same tax clearance requirements as individual applicants.

The tax commissioner may disallow state tax exemptions or credits for applicants failing to comply with clearance requirements and assess additional tax due; effective for tax incentives claimed or granted after July 31, 2017.