§ 57-06-24 — Allocation - Continuing appropriation

North Dakota § 57-06-24

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-06: Assessment and Taxation of Public Utilities

Text

1. The electric generation, transmission, and distribution tax fund is appropriated as a
continuing appropriation to the state treasurer for allocation and distribution to counties
by April first of each year as provided in this section. The state treasurer shall make
the necessary allocations to the counties based on the report received from the tax
commissioner. The county auditors shall make the necessary allocations to the taxing
districts.
2. Revenue from the tax on transmission lines under section 57-06-17.3 must be
allocated among counties based on the mileage of transmission lines within each
county. Revenue received by a county under this subsection must be allocated
one-third to the county and two-thirds among the county and other taxing districts in
the county based on the mileage of that transmission line where that line is located
within each taxing district. Revenue from that portion of a transmission line located in
more than one taxing district must be allocated among those taxing districts in
proportion to the taxing district's most recent property tax mill rates that apply where
the transmission line is located.