2025-27 Allocation of the Legacy Earnings Fund
North Dakota Century Code 54-27-32 says that at the beginning of each biennium 8.0% of the five-year average value of the Legacy Fund balance is to be transferred to the Legacy Earnings Fund. The amount in the fund is then allocated as follows: the first $102.6 million to the Legacy Sinking and Interest Fund for debt service payments, the next 30.0% to the Highway Fund and the remainder to the Legacy Property Tax Relief Fund. The amount transferred to the Legacy Earnings Fund at the beginning of the 2025-27 biennium was $686.9 million. The chart below shows the allocation of the fund.
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