6,744 official opinions issued by the North Dakota Attorney General.
Opinion 53-111 — Taxation
Apr 22, 1953
OPINION 53-111 April 22, 1953 (OPINION) TAXATION RE: Indians - Personal Property In your letter of April 13, 1953, you state that certain Indians now live in the city of Parshall upon lots which are government owned and exempt from taxation. You may ask if these Indians may be assessed and taxed on their possession as personal property. It is our opinion that they may be so taxed. Tribal Indians living on a reservation may in some cases not be subject to a personal property taxation by a state, depending upon the nature and origin of the personal property. But Indians livin
Opinion 53-125 — War Memorial
Apr 17, 1953
OPINION 53-125 April 17, 1953 (OPINION) WAR MEMORIAL RE: Exempt from Taxation In your letter of the 15th inst. you state that a question has arisen as to the exemption from taxation of your local memorial hall. You state that in 1949 your county commissioners approved a levy for a war memorial as authorized by section 11-3201 1949 Supplement. We assume that this levy has been or will be collected and used, with contributed funds from other sources, for the construction of such a memorial. You state that the memorial building was built so that the first floor provided offic
Opinion 53-119a — Taxation
Apr 8, 1953
OPINION 53-119 April 8, 1953 (OPINION) TAXATION RE: Where Personal Property Assessed Yours of the 6th inst, re proper place of assessing personal property, has come to my desk. You state that a certain person residing in your county owns land in Leonard Township and also in Finnegan Township, both townships being in your county. You state, further, that this person maintains his home and residence on the farm in Leonard Township. His children attend school in Leonard School District of which Leonard Township is a part, and you further state that Finnegan Township is not a p