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North Dakota
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Fortuna is a city in Divide County, North Dakota, United States. The population was 22 at the 2010 census. Fortuna was founded in 1913 along a Soo Line Railroad branch line running between Flaxton, North Dakota and Whitetail, Montana. The name comes from the Roman goddess of fortune and was chosen by railroad officials to note the settlers' expectations of prosperity with the arrival of the railroad. The city is located 6 miles from the Canada–US border and is the northernmost city on U.S. Route 85 before it crosses into Canada at Port of Oungre, Saskatchewan. Fortuna, North Dakota has the latest sunset time several days after the summer solstice in the contiguous 48 States. The sun set at 10:03:10 PM Central Daylight Time (CDT) on June 24, 2016. This is due to Fortuna's location at the far western edge of the Central Time Zone. Although other communities in the contiguous 48 States are located farther north, none of them are located as far west in their respective time zones. Fortuna's westerly location in the time zone gives it the latest local time when the sun sets near the summer solstice.

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How did North Dakota earn the grade of C+? We examined the state taxes based on how age friendly they are. North Dakota has a state sales tax of 5.00%. Of particular interest is that North Dakota does have taxes on social security. There are no estate taxes. There are no taxes imposed on inheritance. North Dakota has an effective property tax rate of 1.05%. Weighing these taxes and other taxes most likely to impact the aging population is how North Dakota earned its state tax grade of C+.

Learn more about taxes in North Dakota

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