US lawNorth DakotaStatutesTitle 57Chapter 57-0257-02-03N.D. Cent. Code § 57-02-0357-02-03. Property subject to taxationYear: 2026Length: 19 wordsOfficial source 57-02-03. Property subject to taxation All property in this state is subject to taxation unless expressly exempted by law.PreviousN.D. Cent. Code § 57-02-02NextN.D. Cent. Code § 57-02-04