Title 57 — Taxation
108 chapters · 1,217 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…
N.D.C.C. § 57-02.3-05 Computation of payment - Remittance to counties
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Upon receipt of the decision of the state board of equalization, the board of university and school lands shall compute the payments due to the counties in which property subject to valuation is located by extending the mill levies that apply to taxable property in the taxing dis…
N.D.C.C. § 57-02.3-06 Allocation of revenue within counties
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The revenue to which taxing districts are entitled under this chapter must be determined according to the proportion that the taxing district's mill levy on other real property bears to the total mill levies of all taxing districts on other real property in the taxing districts i…
N.D.C.C. § 57-02.3-07 Appropriation
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There is hereby appropriated to the board of university and school lands, as a standing and continuing appropriation from the lease rentals of property subject to valuation under this chapter, the funds necessary to make the payments required by this chapter.