
Eric M. answered 03/12/15
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Hello Yoshani,
We bracket the ion and assign it a "collective" positive charge because the small size of the ion will leave that positive charge flickering about the entire molecule: it would be erroneous to assign that charge to a specific place. This phenomenon is called "resonance."
The structure you proposed is a resonance (i.e. plausibly alternative) structure, with oxygen taking two lone pairs, leaving nitrogen with a +1 charge. This is not how we'd draw up the molecule, since we love octets around all the atoms, but it's a valid resonance structure: the ion has this character at times, its structure oscillating back and forth between the two structures quicker than you can imagine. The + charge favors the oxygen side,though, so we call that side the "reactive end" of the molecule.
Attack by a nucleophilic molecule (something electronegative, with a - charge, for example) will usually be on the oxygen side, since that is where the positive charge spends most of its time.
Yoshani R.
03/14/15