Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-02-01 Definitions
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As used in this title, unless the context or subject matter otherwise requires: 1. a. "Agricultural property" means platted or unplatted lands used for raising agricultural crops or grazing farm animals as provided in this subsection. For platted lands: (1) Lands platted and asse…
N.D.C.C. § 57-02-01.1 Certification of assessors
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The state supervisor of assessments shall certify assessors as provided in this section. 1. To be certified as a class I assessor, an individual must: a. Have a high school diploma or its equivalent. b. Successfully complete one hundred eighty hours of assessment and appraisal in…
N.D.C.C. § 57-02-02 Abbreviations used in land descriptions
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Abbreviations used in describing real estate may be as follows: 1. In all proceedings, lists, advertisements, records, notices, and documents relative to assessing, advertising, or selling real estate for taxes or special assessments, it is sufficient to describe such real estate…
N.D.C.C. § 57-02-03 Property subject to taxation
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All property in this state is subject to taxation unless expressly exempted by law.
N.D.C.C. § 57-02-04 Real property defined
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Real property, for the purpose of taxation, includes: 1. The land itself, whether laid out in town lots or otherwise, and improvements to the land, such as ditching, surfacing, and leveling, except plowing and trees, and all rights and privileges thereto belonging or in anywise a…
N.D.C.C. § 57-02-05 Personal property defined
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Repealed by S.L. 1971, ch. 534, § 4.
N.D.C.C. § 57-02-05.1 Personal property defined
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Personal property, for the purpose of taxation, includes all property that is not included within the definition of real property.
N.D.C.C. § 57-02-06 Who are deemed merchants
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Repealed by S.L. 1983, ch. 595, § 3.
N.D.C.C. § 57-02-07 Who are deemed manufacturers
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Repealed by S.L. 1983, ch. 595, § 3.
N.D.C.C. § 57-02-08 Property exempt from taxation
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All property described in this section to the extent herein limited shall be exempt from taxation: 1. All property owned exclusively by the United States except any such property which the state and its political subdivisions are authorized by the laws of the United States to tax…
N.D.C.C. § 57-02-08.1 Homestead credit
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1. a. Any person sixty-five years of age or older or permanently and totally disabled, in the year in which the tax was levied, with an income that does not exceed the limitations of subdivision c is entitled to receive a reduction in the assessment on the taxable valuation on th…
N.D.C.C. § 57-02-08.10 Primary residence credit - Certification - Distribution
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1. The county auditor shall apply the credit under section 57-02-08.9 to each parcel of primary residential property on the corresponding property tax statement or mobile home tax statement. 2. By January fifteenth of each year, the county auditor shall certify to the tax commiss…
N.D.C.C. § 57-02-08.2 Homestead credit - Certification
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1. Prior to the first of March of each year, the county auditor of each county shall certify to the state tax commissioner on forms prescribed by the state tax commissioner the name and address of each person for whom the homestead credit provided for in section 57-02-08.1 was al…
N.D.C.C. § 57-02-08.3 Homestead credit for special assessments - Certification - Lien
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1. Any person who has qualified for the property tax credit provided for in section 57-02-08.1 may elect to also qualify for an additional homestead credit against that person's homestead for the portion of any special assessment levied by a taxing district which becomes due for …
N.D.C.C. § 57-02-08.4 Conditional property tax exemption for owners of wetlands
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Wetlands qualifying under this section are exempt from taxation. To qualify for the tax exemption, the owner of wetlands must annually file with the county director of tax equalization, on a form prescribed by the state tax commissioner, a legal description of the wetlands for wh…
N.D.C.C. § 57-02-08.5 Wetlands tax exemption payment - Certification
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Prior to November first of each year, the county auditor of each county shall certify to the state tax commissioner on forms prescribed by the commissioner the total amount of property tax which would have been due on property exempt under section 57-02-08.4 within the county and…
N.D.C.C. § 57-02-08.6 Authorization for receipt of funds
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The state treasurer may receive funds for the wetlands property tax exemption program by legislative appropriation and by gift, grant, devise, or bequest of any money or property from any private or public source. Funds appropriated from any source for this purpose are not subjec…
N.D.C.C. § 57-02-08.8 Property tax credit for disabled veterans - Certification - Distribution
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1. A disabled veteran of the United States armed forces with an armed forces service-connected disability of fifty percent or greater or a disabled veteran who has an extra-schedular rating to include individual unemployability which results in the veteran being paid at the one h…
N.D.C.C. § 57-02-08.9 Primary residence credit - Qualification
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1. A taxpayer is entitled to a credit against the property tax due on the taxpayer's parcel of primary residential property as provided in this section. The credit: a. Is limited to one thousand six hundred dollars. b. May not reduce the liability for special assessments levied u…
N.D.C.C. § 57-02-09 Basis of exemptions
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The exemptions provided for in section 57-02-08 must be made in each case on the basis of the full cash valuation both of the exemption and of the property upon which such exemption is allowed.
N.D.C.C. § 57-02-10 Inundated and highway easement lands exempt from taxation
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The board of county commissioners is authorized and directed to remove from the tax rolls and to declare as exempt from taxation all inundated lands upon which the owner thereof has granted or hereafter shall grant a permanent easement to the United States of America, its instrum…
N.D.C.C. § 57-02-11 Listing of property - Assessment thereof
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Certified assessment officials must list and assess property as follows: 1. All real property subject to taxation must be listed and assessed every year with reference to its value, on February first of that year. 2. An individual property record must be kept by the appropriate a…
N.D.C.C. § 57-02-11.1 Townhouses - Common areas - Assessment and taxation
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Townhouse property must be classified and valued as is other property except that the value of the townhouse property must be increased by the value added by the right to use any common areas in connection with the townhouse development. The common areas of the development may no…
N.D.C.C. § 57-02-12 Manner of listing personal property
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Repealed by S.L. 1983, ch. 598, § 25.
N.D.C.C. § 57-02-13 False list under oath - Perjury
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Repealed by S.L. 1975, ch. 106, § 673.
N.D.C.C. § 57-02-14 Valuation of real property exempt from taxation
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At the time of making the assessment of real property, the assessor shall enter in a separate list each description of property exempt by law and shall value it in the same manner as other property, designating in each case to whom such property belongs and for what purpose used.…
N.D.C.C. § 57-02-14.1 Tax exemption certificate for real property to be filed - Exceptions
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Any person, corporations, limited liability companies, associations, or organizations owning real property located within a municipality which claims that such real property is exempt from assessment and taxation shall file with the assessor and with the county auditor a certific…
N.D.C.C. § 57-02-15 Place of listing personal property
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Except as otherwise provided by statute, or by the constitution, all taxable tangible personal property shall be assessed in the county, city, township, or district in which it is situated. Moneyed capital within the meaning of 12 U.S.C. 548 and such other moneys and credits as h…
N.D.C.C. § 57-02-16 Nonresident's farm property
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Repealed by S.L. 1963, ch. 375, § 6.
N.D.C.C. § 57-02-17 Listing of personal property moved between April first and June first
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Repealed by S.L. 1981, ch. 558, § 2.
N.D.C.C. § 57-02-18 Listing of range stock
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.1 Taxation of livestock after thirty days
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.2 Livestock tax proration after April first
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.3 Livestock list submitted to auditor
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.4 Livestock assessment by auditor
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.5 Notice to auditor of livestock movement
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.6 Livestock tax collectible where danger of movement
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.7 Effect of prior livestock assessment
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-19 Assessment of oil and gas drilling equipment
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Repealed by S.L. 1953, ch. 309, § 1.
N.D.C.C. § 57-02-20 Exemption of farm machinery for one year
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Repealed by S.L. 1981, ch. 581, § 4. 57-02-21. Tax exemption of personal property of certain persons with minimum income - Penalty for false statement. Repealed by S.L. 1981, ch. 581, § 4.
N.D.C.C. § 57-02-22 Place of listing in case of doubt
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Repealed by S.L. 1981, ch. 558, § 2.
N.D.C.C. § 57-02-23 Number or name of school district to be listed
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Repealed by S.L. 1985, ch. 604, § 22.
N.D.C.C. § 57-02-24 Assessors to list coal and minerals
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Repealed by S.L. 2009, ch. 544, § 2.
N.D.C.C. § 57-02-25 Procedure in assessment of coal and mineral reserves
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Repealed by S.L. 2009, ch. 544, § 2.
N.D.C.C. § 57-02-26 Certain property taxable to lessee or equitable owner - Exception
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1. Property held under a lease for a term of years, or under a contract for the purchase thereof, belonging to the United States or to the state or a political subdivision thereof, except such lands upon which the state makes payments in lieu of property taxes, or to any religiou…
N.D.C.C. § 57-02-26.1 Assessment to lessee of personal property owned by a bank
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Repealed by S.L. 1973, ch. 446, § 4. 57-02-27. Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands. 1. All property subject to taxation based on the value thereof must be valued as follows: a…
N.D.C.C. § 57-02-27.1 Property to be valued at true and full value
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1. All assessors and boards of equalization shall place the values of all items of taxable property at the true and full value of the property except as otherwise specifically provided by law, and the amount of taxes that may be levied on such property must be limited as provided…
N.D.C.C. § 57-02-27.2 Valuation and assessment of agricultural lands
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1. "True and full value" of agricultural lands must be their agricultural value for the purposes of sections 57-02-27, 57-02-27.1, 57-02-27.2, and 57-55-04. Agricultural value is defined as the "capitalized average annual gross return", except for inundated agricultural land. The…
N.D.C.C. § 57-02-27.3 Taxable valuation of centrally assessed wind turbine electric generators
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Repealed by S.L. 2007, ch. 504, § 5.
N.D.C.C. § 57-02-28 Basis for computation of tax
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The value of all property subject to a general property tax to be used in the computation of taxes levied thereon is its taxable valuation as computed pursuant to section 57-02-27.