North Dakota § 57-02.1-05 Computation of payment - Remittance to counties

North Dakota Statutes

§ 57-02.1-05 — Computation of payment - Remittance to counties

North Dakota § 57-02.1-05

Title 57Taxation

Ch. 57-02.1Payments in Lieu of Real Estate Taxes

This text of North Dakota § 57-02.1-05 (Computation of payment - Remittance to counties) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-02.1-05 (2026).

Text

1.Upon receipt of the decision of the state board of equalization, the director of the game and fish department shall compute the payments due to the counties in which property subject to valuation is located by extending the mill levies which apply to other taxable property in the taxing districts in which the property is located. The mill levies must be extended against the property subject to valuation in the same manner as used for other taxable property in the taxing districts. If the property subject to valuation is leased or held by lease or license from the United States, the director of the game and fish department shall deduct from the payment due to the county any amount paid to that county by the United States or any agency or instrumentality of the United States in lieu of re

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1. Upon receipt of the decision of the state board of equalization, the director of the game
and fish department shall compute the payments due to the counties in which property
subject to valuation is located by extending the mill levies which apply to other taxable
property in the taxing districts in which the property is located. The mill levies must be
extended against the property subject to valuation in the same manner as used for
other taxable property in the taxing districts. If the property subject to valuation is
leased or held by lease or license from the United States, the director of the game and
fish department shall deduct from the payment due to the county any amount paid to
that county by the United States or any agency or instrumentality of the United States
in lieu of real estate taxes on that property, up to a maximum of seventy-five cents per
acre [hectare]. The payments due to each county are the figure determined as herein
provided. No county may receive less in these payments for any parcel or tract of land
for any year than the county received in payments made pursuant to this chapter for
1974.
2. After computing the payments due to each county, the director of the game and fish
department shall remit to the counties the amounts due from the department, on or
before March first of the succeeding year for which the assessments and valuations
were made.