108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-02.2-01 Declaration and finding of public purpose
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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
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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…
N.D.C.C. § 57-02.2-03 Tax exemption for improvements to commercial and residential buildings and structures - Property owner's certificate
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Improvements to commercial and residential buildings and structures as defined in this chapter may be exempt from assessment and taxation for up to five years from the date of commencement of making the improvements, if the exemption is approved by the governing body of the city,…