Title 57, Taxation

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…

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…

1. To be eligible for a primary residential property classification under this chapter, a primary residence must be certified by the county director of tax equalization as provided in this section. 2. A dwelling does not lose its character as a primary residence if the owner of t…

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…

All property in this state is subject to taxation unless expressly exempted by law.

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…

Personal property, for the purpose of taxation, includes all property that is not included within the definition of real property.

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…

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…

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…

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…

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 …

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…

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…

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…

Payment of the license fee as provided in this section by the lessee of any leasehold interest in state-owned property leased from the director of the state historical society or the director of the parks and recreation department is a payment in lieu of all ad valorem taxes on t…

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…

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…

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.

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…

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…

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…

Unless directed otherwise by judicial order or as otherwise provided by law, records and information provided by the owner or occupant of commercial property with regard to income and expenses of the property in connection with an assessment are confidential. This section does no…

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.…

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…

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…

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…

1. All property subject to taxation based on the value thereof must be valued as follows: a. All primary residential property and nonprimary residential property to be valued at nine percent of assessed value. If any property is used for both residential and nonresidential purpos…

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…

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…

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.

Every person elected or appointed to the office of assessor in an assessor district consisting of unorganized territory, at or before the time of receiving the assessment books, must be bonded for the faithful discharge of the duties of the office, in the state bonding fund or by…

The assessor may administer oaths to all persons who are required to swear to any statement or return in connection with the assessment and may examine, under oath, any person whom the assessor may believe to have knowledge of the amount or value of the personal property of any p…

The county auditor annually shall provide the necessary books and blanks at county expense for each assessment district or township in the county. Every year, the county auditor shall enter in the real property assessment book a complete list of all lands or lots subject to taxat…

The auditor of each county shall make and transmit to the township clerk of each civil township within such county, on the first day of March of each year, a copy of the tax list of such township for the preceding year showing the owner and description of each piece or parcel of …

Any area not within an organized township or city must be assessed by a certified assessor under the supervision and direction of the county director of tax equalization. The county director of tax equalization may serve as an assessor of property under this section. Every indivi…

The assessor shall perform the duties required of the office during the twelve-month period prior to April first in the manner provided in this section. The assessor shall determine both the true and full value as defined by law and the assessed value of each tract or lot of real…

In all assessment books and tax lists and in all proceedings for the collection of taxes and proceedings founded thereon, unplatted land and undeveloped land platted before March 30, 1981, not situated within the limits of an incorporated city must be described in subdivisions no…

If any tract or lot of land is divided into irregular shapes which can be described only by metes and bounds, or if any addition or subdivision which already has been platted into blocks and lots and subsequently sold into parts of blocks or lots which can be described only by me…

1. Taxes upon real property are a perpetual paramount lien thereon against all persons, except the United States and this state. 2. Taxes upon personal property shall not be affected by any general statute of limitations. 3. A tax lien includes the principal of the tax, and all c…

All taxes, as between vendor and purchaser, become a lien on real estate on and after the first day of January following the year for which such taxes were levied. If taxable real property is acquired in any year after the assessment date by an owner in whose hands it will be exe…

No person may erect and rent or lease any billboard for advertising purposes upon any land or attached to any building, unless at the time of the erection of such billboard there is attached and firmly affixed thereto a plate or sign containing the name and address of the owner o…

If the owner of such billboard fails to comply with the provisions of section 57-02-47 within sixty days after the erection of such billboard, such owner is guilty of an infraction.

There is established a special fund in the state treasury to be known as the agricultural land valuation fund. The moneys withheld under subsection 10 of section 57-02-27.2 must be deposited into the agricultural land valuation fund. All moneys deposited in the agricultural land …

Each year the county auditor shall publish in the official county newspaper for two successive weeks, a notice that proceedings for the equalization of assessments will be held by the several local equalization boards. The first publication of the notice may not be more than fort…

Each year the county auditor shall publish in the official county newspaper for two successive weeks, a notice that proceedings for the equalization of assessments for all real property in the county will be held by the county board of equalization. The first publication of the n…

1. An assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor. 2. Delivery of written notice to a property owner under thi…