N.D.C.C. § 57-63-03 — Basis of assessment

Every year beginning July first, each intermediate care facility for individuals with intellectual
disabilities must be assessed a quarterly rate per licensed bed as of the first day of each
quarter. The quarterly rate may not exceed a rate calculated by the department of health and
human services as an annual aggregate of gross revenues as of December thirty -first of the
preceding year for all intermediate care facilities for individuals with intellectual disabilities ,
multiplied by one and one-half percent, and divided by licensed beds as of December thirty -first
of the preceding year.