§ 57-33.2-19 — Allocation - Continuing appropriation

North Dakota § 57-33.2-19

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-33.2: Electric Generation, Distribution, and Transmission Taxes

Text

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 commissioner shall make the necessary
allocations to the counties. The county auditors shall make the necessary allocations to the
taxing districts.

1. Revenue from the tax on transmission lines under section 57-33.2-02 must be
allocated among counties based on the mileage of transmission lines and the rates of
tax on those lines within each county. Revenue received by a county for each size of
transmission line 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 and the rates of tax that apply 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 their respective most recent property tax mill rates that apply where the
transmission line is located.
2. Revenue from the distribution company tax under section 57-33.2-03 must be
allocated fifty percent to the county in which the retail sale to which the tax applied was
made and fifty percent among counties based on the mileage of the distribution
company's distribution lines and the rate of tax on those lines within each county.
Revenue received by the county under this subsection based on the location of retail
sales must be allocated among taxing districts in the county based on the location of
the retail sale and the most recent respective property tax levies in dollars within the
taxing districts in which the retail sales occurred. Revenue received by a county under
this subsection based on mileage of distribution lines must be allocated among the
county and other taxing districts in the county based on the mileage of that distribution
line and the rates of tax that apply to the land on which that line is located within each
taxing district. Revenue from that portion of a distribution line located in more than one
taxing district must be allocated among those taxing districts in proportion to their
respective most recent property tax mill rates that apply to the land on which the
distribution line is located.
3. a. Revenue from the generation taxes under section 57-33.2-04 must be allocated
to the county in which a generator is located. Revenue received by the county
under this subsection must be allocated among taxing districts in which the
generator is located in proportion to their respective most recent property tax mill
rates that apply to the land on which the generator is located.
b. Revenue from the generation taxes under section 57-33.2-04 from wind farms
must be allocated to the county and among taxing districts in which the wind farm
is located in proportion to their respective most recent property tax mill rates that
apply to the land on which the wind farm is located. For purposes of revenue
allocation when generation turbines are located in more than one county or other
taxing district, the capacity tax in subdivision a of subsection 1 of section
57-33.2-04 must be based on the capacity of the turbines within each county or
taxing district. The electricity output for the kilowatt-hour tax in subdivision b of
subsection 1 of section 57-33.2-04 must be allocated according to the
proportionate share of wind generation capacity within each county or other
taxing district in relation to the total capacity of the wind farm.
4. For purposes of this section, "taxing district" means the state, county, and that portion
of any political subdivision with authority to levy property taxes which is located within
the county.