108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-02.3-01 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 board of university and school lands or by the state treasurer as trustee for the state of North Dakota, title to which was …
N.D.C.C. § 57-02.3-02 Imposition of in lieu of tax payments
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The board of university and school lands shall annually make payments, subject to legislative appropriations, to any county in which property subject to valuation is located. The payments are in lieu of ad valorem taxes that would be payable to the county if the real property for…
N.D.C.C. § 57-02.3-03 Assessment of property - Notice to county auditors
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All property subject to valuation must be assessed for the purpose of making the payments under section 57-02.3-02, in the same manner as other real property in this state is assessed for tax purposes, except that improvements made to any real property after foreclosure may not b…
N.D.C.C. § 57-02.3-04 Appearance before state board of equalization
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The state board of equalization shall equalize the values placed upon property subject to valuation. Representatives of the board of university and school lands may appear before the state board of equalization to oppose unreasonable or unjust valuations placed upon property subj…