Bill Summary – FastDemocracy

0804.01000
     Sixty-eighth
     Legislative Assembly                    HOUSE BILL NO. 1328
     of North Dakota
     Introduced by
       Representatives Cory, Bellew, Boschee, Dockter, Headland, Nathe
       Senators Dever, Mathern
  A BILL for an Act to amend and reenact sections 40-23-07 and 40-23.1-01 and subsection 12 of
  section 57-02-01 of the North Dakota Century Code, relating to special assessment imposition
  for mobile home park and single family residential property and the definition of residential
  property for purposes of property tax assessment.
  BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
      SECTION 1. AMENDMENT. Section 40-23-07 of the North Dakota Century Code is
  amended and reenacted as follows:
      40-23-07. Determination of special assessments by commission - Political
  subdivisions not exempt.
     1.   Whenever the commission makes any special assessment, the commission shall
          determine the particular lots and parcels of land which, in the opinion of the
          commission, will be especially benefited by the construction of the work for which the
          assessment is to be made. The commission shall determine the amount in which each
          of the lots and parcels of land will be especially benefited by the construction of the
          work for which suchthe special assessment is to be made, and shall assess against
          each of suchthe lots and parcels of land suchthe sum, not exceeding the benefits, as
          is necessary to pay its just proportion of the total cost of suchthe work, or of the part
          thereof which is to be paid by special assessment, including all expenses incurred in
          making suchthe assessment and publishing necessary notices with reference thereto
          and the per diem of the commission. However, asProperty within a mobile home park
          may not be assessed at a greater rate than single family residential property in the
          district.
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     Legislative Assembly
      2.   As an alternative to the procedure provided in this sectionsubsection 1, the special
           assessment commission may, in its discretion, determine and allocate the cost of
           special assessments in accordance with the method provided for in chapter 40-23.1.
      3.   Property owned by a nonprofit entity and used exclusively as a cemetery is exempt
           from collection of special assessments for benefits conferred under this title and the
           city in which suchthe property is located shall provide for the payment of special
           assessments, installments, and interest against suchthe property by the levy of taxes
           according to law or by payment from other funds available to the city which are derived
           from sources other than special assessments.
     4.   Benefited property belonging to counties, cities, school districts, park districts, and
          townships is not exempt from suchthe assessment, and suchthe public corporations
          whose property is so assessed shall provide for the payment of suchthe assessments,
          installments thereof and interest thereon, by the levy of taxes according to law.
     5.   Nothing in this section may be deemed to amend other provisions of law with
          reference to the levy of assessments on property sold for delinquent taxes.
     SECTION 2. AMENDMENT. Section 40-23.1-01 of the North Dakota Century Code is
 amended and reenacted as follows:
     40-23.1-01. Improvement district - All property to be assessed - Basis.
     All property included within the limits of a local improvement district shallmust be
 considered to be the property specially benefited by the local improvement and shallmust be the
 property to be assessed to pay the cost and expense thereof or suchthe part thereof as may be
 chargeable against the property specially benefited. The cost and expense shallmust be
 assessed upon all the property in accordance with the special benefits conferred thereon in
 proportion to area and distance back from the marginal line of the public way or area improved.
 However, property within a mobile home park may not be assessed at a greater rate than single
 family residential property in the district under the method provided in this chapter.
     SECTION 3. AMENDMENT. Subsection 12 of section 57-02-01 of the North Dakota
 Century Code is amended and reenacted as follows:
    12.   "Residential property" means all property, or portions of property, used by an individual
          or group of individuals as a dwelling, including property upon which a mobile home or
          mobile home park is located but not including. The term does not include hotel and
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    Legislative Assembly
         motel accommodations required to be licensed under chapter 23-09 noror structures
         providing living accommodations for four or more separate family units nor any tract of
         land upon which four or more mobile homes are located.
    SECTION 4. EFFECTIVE DATE. Section 3 of this Act is effective for taxable years
 beginning after December 31, 2022.
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Statutes affected: 
INTRODUCED: 40-23-07, 40-23.1-01, 57-02-01
FIRST ENGROSSMENT: 40-23-07, 40-23.1-01, 57-02-01