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Taxation Committee

Interim Committee Studies and Assignments

(17 members)

1474 § 1 Study options for replacing revenue generated by special assessments with revenue from an alternative local funding source. The study must include a review of the purposes for which special assessments are imposed, the revenue generated from the imposition of special assessments, local revenue sources that could be used as an alternative to imposing special assessments, and the manner in which fees for an alternative local revenue source would be calculated and imposed as compared to the manner in which special assessments are calculated and imposed.

2355 § 1 Study the feasibility and desirability of applying an alternative or additional tax on liquid nicotine and electronic smoking devices. The study must include consideration of the current method of taxation applied to these products, the methods of taxation applied in other states, and the fiscal impact of applying an alternative or additional method of taxation.

Receive annual reports from the Department of Commerce's Division of Community Services on renaissance zone progress (NDCC § 40-63-03(2))

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))

Study economic development tax incentives as provided in NDCC Section 54-35-26 (NDCC § 54-35-26)

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 a report from the Tax Commissioner, by April 1 of each year, of a statewide report of property tax increase (NDCC § 57‑20‑04)

Receive a report from the Tax Commissioner within 45 days after the end of each calendar year from compiled reports from counties receiving allocations of oil and gas gross production tax revenues describing funds received and expended (NDCC § 57-51-15(6))

Receive a report from the Tax Commissioner within 45 days after the end of each fiscal year from compiled reports from school districts receiving allocations of oil and gas gross production tax revenues describing funds received and expended (NDCC § 57-51-15(7))

A review of whether the state's charitable gaming laws regarding taxation are fair, adequate, and appropriate (Legislative Management Directive)