North Dakota · Statutes

Chapter 57-02

80 sections

N.D. Cent. Code § 57-02-0157-02-01. Definitions
N.D. Cent. Code § 57-02-01.157-02-01.1. Certification of assessors
N.D. Cent. Code § 57-02-01.257-02-01.2. Primary residence certification - Eligibility for primary residential property classification - Application
N.D. Cent. Code § 57-02-0257-02-02. Abbreviations used in land descriptions
N.D. Cent. Code § 57-02-0357-02-03. Property subject to taxation
N.D. Cent. Code § 57-02-0457-02-04. Real property defined
N.D. Cent. Code § 57-02-0557-02-05. Personal property definedRepealed
N.D. Cent. Code § 57-02-05.157-02-05.1. Personal property defined
N.D. Cent. Code § 57-02-0657-02-06. Who are deemed merchantsRepealed
N.D. Cent. Code § 57-02-0757-02-07. Who are deemed manufacturersRepealed
N.D. Cent. Code § 57-02-0857-02-08. Property exempt from taxationRepealed
N.D. Cent. Code § 57-02-08.157-02-08.1. Homestead credit
N.D. Cent. Code § 57-02-08.257-02-08.2. Homestead credit - Certification
N.D. Cent. Code § 57-02-08.357-02-08.3. Homestead credit for special assessments - Certification - Lien
N.D. Cent. Code § 57-02-08.457-02-08.4. Conditional property tax exemption for owners of wetlands
N.D. Cent. Code § 57-02-08.557-02-08.5. Wetlands tax exemption payment - Certification
N.D. Cent. Code § 57-02-08.657-02-08.6. Authorization for receipt of funds
N.D. Cent. Code § 57-02-08.757-02-08.7. License fee in lieu of property taxes on leases for tourism or concession purposes
N.D. Cent. Code § 57-02-08.857-02-08.8. Property tax credit for disabled veterans - Certification - Distribution
N.D. Cent. Code § 57-02-08.957-02-08.9. Primary residence credit - Qualification
N.D. Cent. Code § 57-02-08.1057-02-08.10. Primary residence credit - Certification - Distribution (Effective through May 31, 2026)
N.D. Cent. Code § 57-02-0957-02-09. Basis of exemptions
N.D. Cent. Code § 57-02-1057-02-10. Inundated and highway easement lands exempt from taxation
N.D. Cent. Code § 57-02-1157-02-11. Listing of property - Assessment thereof
N.D. Cent. Code § 57-02-11.157-02-11.1. Townhouses - Common areas - Assessment and taxation
N.D. Cent. Code § 57-02-11.257-02-11.2. Confidentiality of information provided by commercial property owners for assessment purposes
N.D. Cent. Code § 57-02-1257-02-12. Manner of listing personal propertyRepealed
N.D. Cent. Code § 57-02-1357-02-13. False list under oath - PerjuryRepealed
N.D. Cent. Code § 57-02-1457-02-14. Valuation of real property exempt from taxation
N.D. Cent. Code § 57-02-14.157-02-14.1. Tax exemption certificate for real property to be filed - Exceptions
N.D. Cent. Code § 57-02-1557-02-15. Place of listing personal property
N.D. Cent. Code § 57-02-1657-02-16. Nonresident's farm propertyRepealed
N.D. Cent. Code § 57-02-1757-02-17. Listing of personal property moved between April first and June firstRepealed
N.D. Cent. Code § 57-02-1857-02-18. Listing of range stockRepealed
N.D. Cent. Code § 57-02-18.157-02-18.1. Taxation of livestock after thirty daysRepealed
N.D. Cent. Code § 57-02-18.257-02-18.2. Livestock tax proration after April firstRepealed
N.D. Cent. Code § 57-02-18.357-02-18.3. Livestock list submitted to auditorRepealed
N.D. Cent. Code § 57-02-18.457-02-18.4. Livestock assessment by auditorRepealed
N.D. Cent. Code § 57-02-18.557-02-18.5. Notice to auditor of livestock movementRepealed
N.D. Cent. Code § 57-02-18.657-02-18.6. Livestock tax collectible where danger of movementRepealed
N.D. Cent. Code § 57-02-18.757-02-18.7. Effect of prior livestock assessmentRepealed
N.D. Cent. Code § 57-02-1957-02-19. Assessment of oil and gas drilling equipmentRepealed
N.D. Cent. Code § 57-02-2057-02-20. Exemption of farm machinery for one yearRepealed
N.D. Cent. Code § 57-02-2157-02-21. Tax exemption of personal property of certain persons with minimum income - Penalty for false statementRepealed
N.D. Cent. Code § 57-02-2257-02-22. Place of listing in case of doubtRepealed
N.D. Cent. Code § 57-02-2357-02-23. Number or name of school district to be listedRepealed
N.D. Cent. Code § 57-02-2457-02-24. Assessors to list coal and mineralsRepealed
N.D. Cent. Code § 57-02-2557-02-25. Procedure in assessment of coal and mineral reservesRepealed
N.D. Cent. Code § 57-02-2657-02-26. Certain property taxable to lessee or equitable owner - Exception
N.D. Cent. Code § 57-02-26.157-02-26.1. Assessment to lessee of personal property owned by a bankRepealed
N.D. Cent. Code § 57-02-2757-02-27. Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands
N.D. Cent. Code § 57-02-27.157-02-27.1. Property to be valued at true and full value
N.D. Cent. Code § 57-02-27.257-02-27.2. Valuation and assessment of agricultural lands
N.D. Cent. Code § 57-02-27.357-02-27.3. Taxable valuation of centrally assessed wind turbine electric generatorsRepealed
N.D. Cent. Code § 57-02-2857-02-28. Basis for computation of tax
N.D. Cent. Code § 57-02-2957-02-29. Bond and oath of district assessor
N.D. Cent. Code § 57-02-3057-02-30. Assessor may administer oaths
N.D. Cent. Code § 57-02-3157-02-31. Auditor to furnish books to assessors at meeting
N.D. Cent. Code § 57-02-3257-02-32. Auditor to furnish tax list
N.D. Cent. Code § 57-02-3357-02-33. Assessor services for unorganized territory
N.D. Cent. Code § 57-02-3457-02-34. When and how assessment made
N.D. Cent. Code § 57-02-3557-02-35. Sickness or absence of ownerRepealed
N.D. Cent. Code § 57-02-3657-02-36. List given to auditor for persons sick or absentRepealed
N.D. Cent. Code § 57-02-3757-02-37. Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresidentRepealed
N.D. Cent. Code § 57-02-3857-02-38. Units of real property for assessment
N.D. Cent. Code § 57-02-3957-02-39. Irregularities of land to be platted into lots if required
N.D. Cent. Code § 57-02-4057-02-40. Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
N.D. Cent. Code § 57-02-4157-02-41. Attachment of tax lien and prorating taxes as between vendor and purchaser
N.D. Cent. Code § 57-02-4257-02-42. Personal property in transit - Definition - ExemptionRepealed
N.D. Cent. Code § 57-02-4357-02-43. RecordsRepealed
N.D. Cent. Code § 57-02-4457-02-44. Reconsignment - Report - TaxRepealed
N.D. Cent. Code § 57-02-4557-02-45. Criminal penaltyRepealed
N.D. Cent. Code § 57-02-4657-02-46. Civil penaltyRepealed
N.D. Cent. Code § 57-02-4757-02-47. Name of billboard owner
N.D. Cent. Code § 57-02-4857-02-48. Failure to designate billboard owner - Penalty
N.D. Cent. Code § 57-02-4957-02-49. Billboard reports - Contents - Filing - PenaltyRepealed
N.D. Cent. Code § 57-02-5057-02-50. Agricultural land valuation fund - Deposits - Continuing appropriation
N.D. Cent. Code § 57-02-5157-02-51. Notice of township and city equalization meetings to be published - Date of equalization meeting
N.D. Cent. Code § 57-02-5257-02-52. Notice of county equalization meetings to be published - Date of equalization meeting
N.D. Cent. Code § 57-02-5357-02-53. Assessment notice to property owner