N.D.C.C. § 57-02-08.2 — Homestead credit - Certification

1. Prior to the first of March of each year, the county auditor of each county shall certify to
the state tax commissioner on forms prescribed by the state tax commissioner the
name and address of each person for whom the homestead credit provided for in
section 57 -02-08.1 was allowed for the preceding year, the amount of exemption
allowed, the total of the tax mill rates of all taxing districts, exclusive of any state mill
rates, that was applied to other real estate in such taxing districts for the preceding
year, and such other information as may be prescribed by the tax commissioner.
2. On or before the first of June of each year, the tax commissioner shall audit the
certifications, make the required corrections, and certify to the state treasurer for
payment to each county, the sum of the amounts computed by multiplying the
exemption allowed for each such homestead in the county for the preceding year by
the total of the tax mill rates, exclusive of any state mill rates, that was applied to other
real estate in such taxing districts for that year.
3. The county treasurer upon receipt of the payment from the state treasurer shall
apportion and distribute it without delay to the county and to the local taxing districts of
the county on the basis on which the general real estate tax for the preceding year is
apportioned and distributed.
4. The tax commissioner shall annually certify to the state treasurer the amount
computed by multiplying the exemption allowed for all homesteads in the state for the
preceding year by one mill for deposit into the state medical center fund.
5. Supplemental certifications by the county auditor and by the state tax commissioner
and supplemental payments by the state treasurer may be made after the dates
prescribed in this section to make such corrections as may be necessary because of
errors or because of approval of any application for abatement filed by a person
because the exemption provided for in section 57 -02-08.1 was not allowed in whole or
in part.