North Dakota Statutes
§ 57-63-03 — Basis of assessment
North Dakota § 57-63-03
This text of North Dakota § 57-63-03 (Basis of assessment) 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 § 57-63-03 (2026).
Text
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-63-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-63-03.