Taxation Committee

2036 § 10 Study controlling the growth of property tax levies, with emphasis on consideration of whether the level of property tax relief received by taxpayers has been commensurate with the amount of state funds distributed to benefit political subdivisions and provide property tax relief to taxpayers; the additional cost to the state of state assumption of funding for some social service functions previously funded by counties compared to the actual reduction in property taxes passed through to taxpayers in each county, whether voter approval through referral or levy and budget restrictions should play a greater role in local taxing decisions, and the feasibility of establishing more restrictive statutory property tax limits to manage the growth of property taxes

2279 § 1 Study the benefits and implications on tax policy of the forestry stewardship tax

2314 § 2 Study methods to assure that an accurate and reliable means is developed to measure effectiveness and accountability of property tax exemptions and other economic development incentives granted by cities and counties and to determine whether other taxpayers in the city or county ultimately derive a measurable benefit from granting of the incentives

3019 Study the property tax system

4030 Study applying property tax rates against true and full value of property

Receive annual reports from the Division of Community Services on renaissance zone progress (NDCC § 40‑63‑03)

Receive annual report from the Department of Commerce compiling reports from cities that have a renaissance zone included in a tax increment financing district (NDCC § 40-63-03(10))

Receive the compilation and summary of state grantor reports filed annually by the Department of Commerce and the reports of state agencies that award business incentives for the previous calendar year (NDCC § 54-60.1-07)

Receive report from the Tax Commissioner within 120 days after the end of each fiscal year from compiled reports from counties receiving allocations of oil and gas gross production tax revenues describing funds received, expended, and unexpended (NDCC § 57-51-15)

Receive report from the Tax Commissioner during the 2013-14 interim regarding the findings and recommendations of the commissioner's cost-benefit analysis during the 2009-11 and 2011-13 bienniums of the coal severance tax exemption for coal used in certain plants (2009 S.L., ch. 562, § 5)

Receive report from the Tax Commissioner during the 2011-12 and 2013-14 interims regarding the number of in-state and out of-state investors, amount of investment, and amount of tax credits accrued, claimed, and transferred by each individual angel fund (2011 S.L., ch. 461, § 2)

Receive report from the Tax Commissioner before January 1, 2014, on the development of rules for detailed and efficient administration of North Dakota Century Code Section 57-01-05 regarding supervision of assessment officials (2013 Senate Bill No. 2036, § 7)

Study state economic development tax exemptions, including consideration of whether a regular review process should be established for state economic development tax incentives to ensure regular consideration of whether incentives are still serving the intended purpose for which they were created (Legislative Management Chairman directive)

Receive and review the information reported by Job Service North Dakota under the appropriation provided by 2013 House Bill No. 1358, directing Job Service North Dakota to upgrade collection and use of employment data to correctly identify all employees who should be included for statistical purposes in oil and gas-related employment, including employees of refineries and gas plants and oil and gas transportation services (Legislative Management Chairman directive)