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57-02.1 Payments in Lieu of Real Estate Taxes

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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, &quot;property subject to valuation&quot; means real property owned by the<br>state or real property leased or held by lease or license from the United States or a political<br>subdivision of this state, and controlled by the state game and fish department but does not<br>include any land leased by such department if such land is being assessed for ad valorem<br>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<br>property subject to valuation is located pursuant to the provisions of this chapter. The payments<br>are in lieu of taxes which would otherwise be available to the counties if the real property upon<br>which these payments are based were not owned by the state, United States, or a political<br>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<br>payments herein provided for, in the same manner as other real property in this state is assessed<br>and valued for tax purposes, except that improvements to any real property may not be<br>considered in the valuation. The county auditors of the counties in which the property is located,<br>prior to June thirtieth of each year, shall give notice in writing to the director of the game and fish<br>department and state tax commissioner of the value placed upon the property subject to<br>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<br>chapter. The director of the game and fish department may appear before the state board of<br>equalization to be heard for the purpose of opposing any unreasonable or unjust value placed<br>upon property subject to valuation as equalized by the county board of equalization, or of<br>opposing any increase or decrease in the valuation as proposed by the state board of<br>equalization, to the end that all valuations of like property may be uniform and equal throughout<br>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<br>game and fish department shall compute the payments due to the counties in which<br>property subject to valuation is located by extending the mill levies which apply to<br>other taxable property in the taxing districts in which the property is located. The mill<br>levies must be extended against the property subject to valuation in the same<br>manner as used for other taxable property in the taxing districts. If the property<br>subject to valuation is leased or held by lease or license from the United States, the<br>director of the game and fish department shall deduct from the payment due to the<br>county any amount paid to that county by the United States or any agency or<br>instrumentality of the United States in lieu of real estate taxes on that property, up to<br>a maximum of seventy-five cents per acre [hectare]. The payments due to each<br>county are the figure determined as herein provided. No county may receive less in<br>these payments for any parcel or tract of land for any year than the county received<br>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<br>department shall remit to the counties the amounts due from the department, on or<br>before March first of the succeeding year for which the assessments and valuations<br>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<br>levy on other real property bears to the total mill levies on real property of each taxing district<br>wherein the property subject to valuation is located. The revenue remaining after apportionment<br>to the county level must be apportioned and distributed among the various taxing districts in<br>which the property for which payments are made is located by the county auditor upon a pro rata<br>basis to be determined according to the proportion the assessed value of the property subject to<br>valuation in each taxing district bears to the total assessed value of all such property subject to<br>valuation within the county. However, if the property subject to valuation is leased or held by<br>lease or license from the United States, the payment made by the director of the game and fish<br>department must be apportioned and distributed among the various taxing districts, other than<br>the county, in which the property for which payments are made is located, by the county auditor<br>upon a pro rata basis to be determined according to the proportion the assessed value of the<br>property subject to valuation in each taxing district bears to the total assessed value of all such<br>property subject to valuation within the county. The amount of revenue allocated to each taxing<br>district in which the property subject to valuation is located must be divided among the various<br>funds of the district according to the proportion that the mill levy for any fund bears to the total of<br>all mill levies spread against other property in the taxing district that is assessed and taxed on an<br>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