ND SB2192

County treasurers must mail real estate tax statements to property owners by December 26 annually, with forms prescribed and approved by the tax commissioner.

Tax statements must include dollar valuation of property's true and full value, total mill levy applicable, and three-column comparison of property tax levies for the current and two preceding taxable years.

Tax statements must display a "legislative tax relief" line item showing dollar amounts of property tax savings under chapters 50-34 (pre-2019), 50-35 (post-2018), and 15.1-27.

Tax statements must provide a statement of the amount of penalties and interest assessed for late payment as specified in section 57-20-21.

Multiple owners of a single parcel receive only one statement automatically, with additional copies sent to other owners upon their request and providing names and addresses to the county treasurer.