Section 75-03-15-13 - Taxes1. Taxes assessed against the facility in accordance with the levying enactments of several states and lower levels of government and for which the facility is liable for payment are allowable costs.2. Whenever exemptions to taxes are legally available, the facility shall take advantage of exemptions. If the facility does not take advantage of available exemptions, the expense incurred for taxes may not be recognized as an allowable cost under the program.3. Special assessments in excess of one thousand dollars, which are paid in a lump sum, must be capitalized and depreciated. Special assessments not paid in a lump sum may be expensed as billed by the taxing authority.N.D. Admin Code 75-03-15-13
Effective November 1, 1985; amended effective March 1, 1999; June 1, 2004.Amended by Administrative Rules Supplement 2021-382, October 2021, effective 10/1/2021.General Authority: NDCC 50-06-16, 50-11-03
Law Implemented: NDCC 50-06-05.1, 50-11-03.2