43 CFR § 44.22
Are there any special circumstances that affect the way the Department calculates PILT payments?
June 11, 2020
If a local government eligible for payments under this subpart reorganizes, the Department will:
(a) Calculate payments for the fiscal year in which the reorganization occurred as if the reorganization had not occurred; and
(b) Disburse any payment due to each new unit based on the amount of eligible acreage in that unit.