City of Bismarck v. Kleinschmidt

STRUTZ, Judge.

The 1965 Legislative Assembly enacted Chapter 412 of the 1965 Session Laws, amending Section 57-37-24, North Dakota Century Code, relating to the collection and distribution of estate taxes. The amendment provides that thirty-five per cent of estate taxes collected shall be paid to the State Treasurer, and that—

“ * * * the balance of sixty-five percent of such tax * * * shall be distributed by the county treasurer collecting the same among the counties, cities or villages in which any part of the decedent’s property was located at the time of his death. If any part of the…