Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-02-18.4 Livestock assessment by auditor
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.5 Notice to auditor of livestock movement
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.6 Livestock tax collectible where danger of movement
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-18.7 Effect of prior livestock assessment
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Repealed by S.L. 1971, ch. 538, § 1.
N.D.C.C. § 57-02-19 Assessment of oil and gas drilling equipment
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Repealed by S.L. 1953, ch. 309, § 1.
N.D.C.C. § 57-02-20 Exemption of farm machinery for one year
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Repealed by S.L. 1981, ch. 581, § 4. 57-02-21. Tax exemption of personal property of certain persons with minimum income - Penalty for false statement. Repealed by S.L. 1981, ch. 581, § 4.
N.D.C.C. § 57-02-22 Place of listing in case of doubt
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Repealed by S.L. 1981, ch. 558, § 2.
N.D.C.C. § 57-02-23 Number or name of school district to be listed
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Repealed by S.L. 1985, ch. 604, § 22.
N.D.C.C. § 57-02-24 Assessors to list coal and minerals
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Repealed by S.L. 2009, ch. 544, § 2.
N.D.C.C. § 57-02-25 Procedure in assessment of coal and mineral reserves
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Repealed by S.L. 2009, ch. 544, § 2.
N.D.C.C. § 57-02-26 Certain property taxable to lessee or equitable owner - Exception
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1. Property held under a lease for a term of years, or under a contract for the purchase thereof, belonging to the United States or to the state or a political subdivision thereof, except such lands upon which the state makes payments in lieu of property taxes, or to any religiou…
N.D.C.C. § 57-02-26.1 Assessment to lessee of personal property owned by a bank
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Repealed by S.L. 1973, ch. 446, § 4. 57-02-27. Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands. 1. All property subject to taxation based on the value thereof must be valued as follows: a…
N.D.C.C. § 57-02-27.1 Property to be valued at true and full value
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1. All assessors and boards of equalization shall place the values of all items of taxable property at the true and full value of the property except as otherwise specifically provided by law, and the amount of taxes that may be levied on such property must be limited as provided…
N.D.C.C. § 57-02-27.2 Valuation and assessment of agricultural lands
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1. "True and full value" of agricultural lands must be their agricultural value for the purposes of sections 57-02-27, 57-02-27.1, 57-02-27.2, and 57-55-04. Agricultural value is defined as the "capitalized average annual gross return", except for inundated agricultural land. The…
N.D.C.C. § 57-02-27.3 Taxable valuation of centrally assessed wind turbine electric generators
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Repealed by S.L. 2007, ch. 504, § 5.
N.D.C.C. § 57-02-28 Basis for computation of tax
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The value of all property subject to a general property tax to be used in the computation of taxes levied thereon is its taxable valuation as computed pursuant to section 57-02-27.
N.D.C.C. § 57-02-29 Bond and oath of district assessor
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Every person elected or appointed to the office of assessor in an assessor district consisting of unorganized territory, at or before the time of receiving the assessment books, must be bonded for the faithful discharge of the duties of the office, in the state bonding fund or by…
N.D.C.C. § 57-02-30 Assessor may administer oaths
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The assessor may administer oaths to all persons who are required to swear to any statement or return in connection with the assessment and may examine, under oath, any person whom the assessor may believe to have knowledge of the amount or value of the personal property of any p…
N.D.C.C. § 57-02-31 Auditor to furnish books to assessors at meeting
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The county auditor annually shall provide the necessary books and blanks at county expense for each assessment district or township in the county. Every year, the county auditor shall enter in the real property assessment book a complete list of all lands or lots subject to taxat…
N.D.C.C. § 57-02-32 Auditor to furnish tax list
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The auditor of each county shall make and transmit to the township clerk of each civil township within such county, on the first day of March of each year, a copy of the tax list of such township for the preceding year showing the owner and description of each piece or parcel of …
N.D.C.C. § 57-02-33 Assessor services for unorganized territory
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Any area not within an organized township or city must be assessed by a certified assessor under the supervision and direction of the county director of tax equalization. The county director of tax equalization may serve as an assessor of property under this section. Every indivi…
N.D.C.C. § 57-02-34 When and how assessment made
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The assessor shall perform the duties required of the office during the twelve-month period prior to April first in the manner provided in this section. The assessor shall determine both the true and full value as defined by law and the assessed value of each tract or lot of real…
N.D.C.C. § 57-02-35 Sickness or absence of owner
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Repealed by S.L. 1983, ch. 598, § 25.
N.D.C.C. § 57-02-36 List given to auditor for persons sick or absent
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Repealed by S.L. 1983, ch. 598, § 25. 57-02-37. Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresident. Repealed by S.L. 1983, ch. 598, § 25.
N.D.C.C. § 57-02-38 Units of real property for assessment
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In all assessment books and tax lists and in all proceedings for the collection of taxes and proceedings founded thereon, unplatted land and undeveloped land platted before March 30, 1981, not situated within the limits of an incorporated city must be described in subdivisions no…
N.D.C.C. § 57-02-39 Irregularities of land to be platted into lots if required
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If any tract or lot of land is divided into irregular shapes which can be described only by metes and bounds, or if any addition or subdivision which already has been platted into blocks and lots and subsequently sold into parts of blocks or lots which can be described only by me…
N.D.C.C. § 57-02-42 Personal property in transit - Definition - Exemption
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-43 Records
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-44 Reconsignment - Report - Tax
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-45 Criminal penalty
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Repealed by S.L. 1975, ch. 106, § 673; 1975, ch. 524, § 2.
N.D.C.C. § 57-02-46 Civil penalty
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-47 Name of billboard owner
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No person may erect and rent or lease any billboard for advertising purposes upon any land or attached to any building, unless at the time of the erection of such billboard there is attached and firmly affixed thereto a plate or sign containing the name and address of the owner o…
N.D.C.C. § 57-02-48 Failure to designate billboard owner - Penalty
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If the owner of such billboard fails to comply with the provisions of section 57-02-47 within sixty days after the erection of such billboard, such owner is guilty of an infraction.
N.D.C.C. § 57-02-49 Billboard reports - Contents - Filing - Penalty
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-50 Agricultural land valuation fund - Deposits - Continuing appropriation
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There is established a special fund in the state treasury to be known as the agricultural land valuation fund. The moneys withheld under subsection 10 of section 57-02-27.2 must be deposited into the agricultural land valuation fund. All moneys deposited in the agricultural land …
N.D.C.C. § 57-02-53 Assessment notice to property owner
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1. An assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor. 2. Delivery of written notice to a property owner under thi…
N.D.C.C. § 57-05-01 Railroad property to be assessed by state board of equalization
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The state board of equalization, at its annual meeting in July in each year, shall assess, at its actual value on the first day of January of that year, the operating property, including franchises, of each railroad operated in this state, including any electric or other street o…
N.D.C.C. § 57-05-01.1 Tentative assessment - Notice of hearing
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1. The tax commissioner, on or before June fifteenth of each year, shall ascertain and determine the value of, and a tentative assessment of, all operative property of any company required to be assessed under the provisions of this chapter. The determination of value must be mad…
N.D.C.C. § 57-05-02 Right of way not used for railroad purposes to be surveyed
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Where any railroad allows any portion of its roadway to be used for any purpose other than the operation of a railroad thereon, and the part so used is located on lands which can be described only by metes and bounds, the county auditor of the county in which such lands are locat…
N.D.C.C. § 57-05-03 Valuation apportioned according to mileage
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The board of equalization shall divide the valuation of each continuous line found and determined by it by the number of miles [kilometers] of such line in the state, and the result is the valuation per mile [1.61 kilometers] for which said line must be assessed. The value of eac…
N.D.C.C. § 57-05-04 Certification of mileage and valuation
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The state tax commissioner, at the time of certifying the equalized value of each organized county to the county auditor, shall certify the number of miles [kilometers] of each main line of railroad, and of the branch lines and sidetracks of railroad within the county, and the va…
N.D.C.C. § 57-05-05 Maps of railroad right of way - Filing - Penalty
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Each railroad corporation doing business in this state shall file a map, within six months after location of its right of way, with the county auditor of each county in which such railroad or any part thereof may be located, showing: 1. The exact location of all rights of way and…
N.D.C.C. § 57-05-06 County auditor to send maps to railroad corporation
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The county auditor of each county in the state shall provide to each railroad corporation doing business in that county, on or before the first day of February of each year, an accurate map of the county showing the boundaries of each assessment district.
N.D.C.C. § 57-05-07 Railroad shall file information with county auditor
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Every railroad corporation, on or before the fifteenth day of January in each year, shall file in the office of the county auditor of each county in the state in which the company's lines are located: 1. The name of the corporation. 2. The principal place of doing business. 3. Th…
N.D.C.C. § 57-05-08 Report by railroad corporation to tax commissioner
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Each railroad corporation required to be assessed under the provisions of this chapter annually shall, on or before May first of each year, under oath of the presiding or other chief executive officer, make and file in the manner prescribed by the tax commissioner, a report conta…
N.D.C.C. § 57-05-10 Enforcement of railroad corporation's liability
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In case any railroad company fails to make the reports provided for in this chapter, the county auditor or state tax commissioner, as the case may be, shall procure such information and shall report the expense in detail of procuring it to the state's attorney of the county or th…
N.D.C.C. § 57-05-11 Information deemed confidential
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It is unlawful for the commissioner, or any person having an administrative duty under this chapter, to divulge or to make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of any person or corporation visit…
N.D.C.C. § 57-06-01 Public utilities subject to chapter
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This chapter governs the assessment of the property of any public utility company defined in section 57-06-02, and of any other company used directly or indirectly in carrying or conveying persons or property, unless the operative property is subject to an in lieu tax in place of…
N.D.C.C. § 57-06-01.1 Telecommunications service - Exceptions
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Repealed by S.L. 1997, ch. 483, § 15.
N.D.C.C. § 57-06-02 Definitions
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As used in this chapter, unless the context and subject matter otherwise clearly require: 1. "Company" includes any individual, copartnership, business trust, corporation, limited liability company, joint-stock company, or association. 2. "Gas company" means a company owning, hol…