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North Dakota Statutes, Title 57

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Title 57, Taxation

108 chapters · 1,108 sections in this title.

All chapters in Title 571,108 Ch 57-38, Income Tax89 Ch 57-15, Tax Levies and Limitations68 Ch 57-39.2, Sales Tax63 Ch 57-02, General Property Assessment47 Ch 57-43.1, Motor Vehicle Fuels and Importer for…42 Ch 57-39.4, Streamlined Sales and Use Tax Agreement40 Ch 57-43.2, Special Fuels and Importer for Use Taxes37 Ch 57-36, Tobacco Products Tax Law35 Ch 57-06, Assessment and Taxation of Public Ut…32 Ch 57-22, Collection of Delinquent Personal Pr…32 Ch 57-28, Rights of County When Lands Not Redeemed30 Ch 57-20, Payment and Collection of Taxes29 Ch 57-43.3, Aviation Fuel Tax27 Ch 57-51, Oil and Gas Gross Production Tax26

11 sections·Filtered byTitle 57✕Ch 57-57✕

N.D.C.C. § 57-57-01 Definitions
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As used in this chapter, unless the context or subject matter otherwise requires: 1. "County designee" means a person or agent under the control of local or state governmental entities who is willing and able to cooperate with the state forester as provided in this chapter. 2. "F…
N.D.C.C. § 57-57-02 Eligibility for forest stewardship tax - Application
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This chapter applies in any county in which the county commission has approved by resolution the application of this chapter to all qualifying property within the county. The owner or agent of the owner, having any tract of contiguous forest which consists of: 1. Natural forest c…
N.D.C.C. § 57-57-03 Duties of the state forester
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Upon the receipt of the application provided for in section 57-57-02, the state forester shall examine the land and report to the county commission whether the property qualifies for taxation under this chapter. A copy of the state forester's report must be forwarded to the owner…
N.D.C.C. § 57-57-04 Application and acceptance to constitute a contract
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The application of the owner or agent of the owner and the acceptance of the application by the board of county commissioners constitutes a contract, running with the land, for a period of five years, unless terminated as provided in this chapter. Any order issued on or before Fe…

N.D.C.C. § 57-57-05 Duty of local assessor

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The local assessor in preparing the tax roll shall show the acreage [hectarage] for each owner covered by the provisions of this chapter in a column designated by the words "Forest Tax Law" or the initials "F.T.L.".

N.D.C.C. § 57-57-06 Liability, rate, and collection of the tax - Lieu tax

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The owner shall pay to the county treasurer, at the time taxes on other real property are due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the total real property taxes on the land of the owner and subject to collection in the same ma…

N.D.C.C. § 57-57-07 Destructive practices prohibited - Declassification - Management and assistance of the state forester

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If a forest is cleared, grazed, burned, cut, or otherwise dealt with in a destructive manner as determined by the state forester, it may be subject to declassification and return to the regular tax rolls. At the request of the owner or the agent of the owner, the state forester o…

N.D.C.C. § 57-57-08 Report of the state forester - Declassification orders

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The state forester shall make an annual written report as to the forest practices of each forest owner or the agent of the owner covering lands enrolled under this chapter. The report may be based on spot field inspections, landowner questionnaires, or documented observations fro…

N.D.C.C. § 57-57-09 Public hearing by petition - Hearing board - Presiding officer

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The owner or agent of the owner, board of township supervisors, or board of county commissioners may petition the state forester for a public hearing to take testimony and hear evidence on whether lands shall be entered or continued under this chapter. Upon filing of the petition…

N.D.C.C. § 57-57-10 Procedural rules for hearing - Decision - Appeal

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A written record must be made of all testimony offered at any hearing before the hearing board. A transcript of the testimony taken by or before the hearing board must be furnished to any party upon written request. After hearing all the testimony and after making any independent…

N.D.C.C. § 57-57-11 Forest stewardship recognition

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Recognition is appropriate for landowners and organizations demonstrating special forest stewardship efforts. The state forester may establish stewardship requirements, standards, and awards for such a recognition program.