Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-02.2-01 Declaration and finding of public purpose
1.1K chars
The legislative assembly hereby declares and finds that the present method of assessment and taxation of real property discourages the investment of private capital in the rehabilitation and remodeling of commercial and residential buildings and structures with the result that su…
N.D.C.C. § 57-02.2-02 Improvement defined
2.4K chars
In this chapter, unless the context or subject matter otherwise requires, the term "improvement" means the renovation, remodeling, or alteration, but not the replacement, of an existing building or structure for use for commercial or residential purposes. An improvement for resid…