57-02.1 Payments in Lieu of Real Estate Taxes - North Dakota Statutes

Download pdf

Loading PDF...

CHAPTER 57-02.1PAYMENTS IN LIEU OF REAL ESTATE TAXES57-02.1-01. Definition. As used in this chapter, unless the context or subject matterotherwise clearly indicates, "property subject to valuation" means real property owned by the
state or real property leased or held by lease or license from the United States or a political
subdivision of this state, and controlled by the state game and fish department but does not
include any land leased by such department if such land is being assessed for ad valorem
taxation to the owner.57-02.1-02. Imposition of payments. The director of the game and fish departmentshall annually make payments, subject to legislative appropriations, to the counties in which
property subject to valuation is located pursuant to the provisions of this chapter. The payments
are in lieu of taxes which would otherwise be available to the counties if the real property upon
which these payments are based were not owned by the state, United States, or a political
subdivision of this state.57-02.1-03. Assessment of property - Notice of county auditors. All property subjectto valuation under this chapter must be assessed and valued for the purpose of making the
payments herein provided for, in the same manner as other real property in this state is assessed
and valued for tax purposes, except that improvements to any real property may not be
considered in the valuation. The county auditors of the counties in which the property is located,
prior to June thirtieth of each year, shall give notice in writing to the director of the game and fish
department and state tax commissioner of the value placed upon the property subject to
valuation by the county boards of equalization.57-02.1-04.Appearance before state board of equalization.The state board ofequalization shall equalize the value placed upon any tract of land subject to valuation under this
chapter. The director of the game and fish department may appear before the state board of
equalization to be heard for the purpose of opposing any unreasonable or unjust value placed
upon property subject to valuation as equalized by the county board of equalization, or of
opposing any increase or decrease in the valuation as proposed by the state board of
equalization, to the end that all valuations of like property may be uniform and equal throughout
the state.57-02.1-05. Computation of payment - Remittance to counties.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.Page No. 157-02.1-06. Allocation of revenue within counties. The revenue to which the countylevel of government is entitled must be determined according to the proportion the county mill
levy on other real property bears to the total mill levies on real property of each taxing district
wherein the property subject to valuation is located. The revenue remaining after apportionment
to the county level must be apportioned and distributed among the various taxing districts in
which the property for which payments are made is located by the county auditor upon a pro rata
basis to be determined according to the proportion the assessed value of the property subject to
valuation in each taxing district bears to the total assessed value of all such property subject to
valuation within the county. However, if the property subject to valuation is leased or held by
lease or license from the United States, the payment made by the director of the game and fish
department must be apportioned and distributed among the various taxing districts, other than
the county, in which the property for which payments are made is located, by the county auditor
upon a pro rata basis to be determined according to the proportion the assessed value of the
property subject to valuation in each taxing district bears to the total assessed value of all such
property subject to valuation within the county. The amount of revenue allocated to each taxing
district in which the property subject to valuation is located must be divided among the various
funds of the district according to the proportion that the mill levy for any fund bears to the total of
all mill levies spread against other property in the taxing district that is assessed and taxed on an
ad valorem basis.57-02.1-07. Effective date. The effective date of this chapter is January 1, 1964, and nopayments are due under the provisions of this chapter until March 1, 1965.Page No. 2Document Outlinechapter 57-02.1 payments in lieu of real estate taxes