ND SB2121

Amends North Dakota Century Code section 57-15-02.2 to modify required content in county treasurer notices sent to property owners by August 31st each year for parcels with estimated property tax of at least $100.

Adds requirement for notices to include the actual amount of special assessment installment payable against the parcel in the immediately preceding taxable year.

Maintains existing notice requirements including property true and full value, actual and estimated tax levies, budget hearing dates and locations for districts anticipating levies exceeding $100,000, estimated property tax savings information, and opportunity for public comment on tax levies.

Passed Senate 47-0 and House 92-0 (2 absent) in the 68th Legislative Assembly.