North Dakota Administrative Code
Title 75 - Department of Human Services
Article 75-03 - Community Services
Chapter 75-03-20 - Ratesetting for Residential Treatment Centers for Children
Section 75-03-20-11 - Taxes

1. Taxes assessed against the center in accordance with the levying enactments of the several states and lower levels of government and for which the center is liable for payment are allowable costs except for those taxes identified as unallowable in section 75-30-20-08.

2. Whenever exemptions to taxes are legally available, the center is to take advantage of them. If the center does not take advantage of available exemptions, the expense incurred for such taxes is not 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 they are billed by the taxing authority.