108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-02.1-01 Definition
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As used in this chapter, unless the context or subject matter otherwise clearly indicates, "property subject to valuation" means real property owned by the state or real property leased or held by lease or license from the United States or a political subdivision of this state, a…
N.D.C.C. § 57-02.1-02 Imposition of payments
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The director of the game and fish department shall annually make payments, subject to legislative appropriations, to the counties in which property subject to valuation is located pursuant to the provisions of this chapter. The payments are in lieu of taxes which would otherwise …
N.D.C.C. § 57-02.1-03 Assessment of property - Notice of county auditors
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All property subject to valuation under this chapter must be assessed and valued for the purpose of making the payments herein provided for, in the same manner as other real property in this state is assessed and valued for tax purposes, except that improvements to any real prope…
N.D.C.C. § 57-02.1-04 Appearance before state board of equalization
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The state board of equalization shall equalize the value placed upon any tract of land subject to valuation under this chapter. The director of the game and fish department may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable …