25.0300.02000
Sixty-ninth
Legislative Assembly SENATE BILL NO. 2158
of North Dakota
Introduced by
Senators Schaible, Myrdal
Representatives Monson, Hatlestad
1 A BILL for an Act to amend and reenact section 15.1-12-29 of the North Dakota Century Code,
2 relating to the distribution of the unobligated cash balance of a dissolved school district; and to
3 declare an emergency.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Section 15.1-12-29 of the North Dakota Century Code is
6 amended and reenacted as follows:
7 15.1-12-29. Dissolution of school district - Unobligated cash balance - Tax credits or
8 refunds - Distribution to another political subdivision.
9 1. After ten thousand dollars is set aside, as required by section 15.1-12-28, and after the
10 required amount is deposited in the reimbursement account for job service North
11 Dakota, as required by section 15.1-12-28.1, any:
12 a. Any remaining unobligated cash balance, up to an amount equaling a dissolved
13 school district's general fund expenditure for the last school year before the
14 district's dissolution is a credit for real property owners within the boundaries of
15 the dissolved school district, against taxes levied by the district to which their
16 property is now attached. If property from the dissolved district is attached to
17 more than one school district, the percentage of the total credit to which each
18 eligible real property owner is entitled must equal the percentage that the taxable
19 valuation of the individual's real property bears to the total taxable valuation of
20 the dissolved district's property at the time of the attachment order.; or
21 b. The county committee shall distribute the remaining unobligated cash balance
22 not exceeding five hundred thousand dollars to another political subdivision. After
23 distributing the funds, the county committee shall distribute any remaining
24 unobligated cash balance in accordance with subdivision a.
Page No. 1 25.0300.02000
 Sixty-ninth
Legislative Assembly
1 2. Upon approval of the board of county commissioners, any school district required to
2 provideproviding a tax credit under subdivision a of subsection 1 may provide a cash
3 refund in lieu of the tax credit. At the request of the county auditor, the school district
4 holding the unobligated cash balance available under subdivision a of subsection 1
5 shall pay to the county treasurer the amount to be paid to those who own real property
6 within the dissolved district. The treasurer shall issue the refund to the owner of the
7 property as shown on the county's assessment list at the time of payment. If there is a
8 lien for unpaid taxes against the property, the treasurer shall first apply the property
9 owner's tax credit toward any outstanding balance. Any amount remaining may then
10 be paid to the property owner. The cash refunds must be calculated proportionately to
11 the total taxable value of the dissolved district during the last year taxes were levied.
12 3. After the requirements of subdivision a of subsection 1 have been met, the county
13 auditor shall distribute any remaining unobligated cash balance among the school
14 districts to which the real property of the dissolved district was attached. The
15 percentage of the remaining unobligated cash balance to which each school district is
16 entitled equals that percentage of the dissolved district's total taxable valuation which
17 was attached to the receiving school district.
18 SECTION 2. EMERGENCY. This Act is declared to be an emergency measure.
Page No. 2 25.0300.02000


Statutes affected:
INTRODUCED: 15.1-12-29