North Dakota Statutes
§ 57-63-03 — Basis of assessment
Every year beginning July first, each intermediate care facility for individuals with intellectual
disabilities must be assessed a quarterly rate per licensed bed as of the first day of each
quarter. The quarterly rate may not exceed a rate calculated by the department of health and
human services as an annual aggregate of gross revenues as of December thirty-first of the
preceding year for all intermediate care facilities for individuals with intellectual disabilities,
multiplied by one and one-half percent, and divided by licensed beds as of December thirty-first
of the preceding year.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner