Title 57 — Taxation

1. If a business that owns or operates a facility fails for any reason to file a required return or to pay an assessment due, any of its officers or managers having control or supervision of, or charged with the responsibility for making a return or payment is personally liable f…

1. The commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of assessments imposed under this chapter. 2. For the purpose of ascertaining the correctness of a return or for the purpose of ascertaining the number of…

1. Whenever a facility liable to pay an assessment or penalty imposed refuses or neglects to pay the same, the amount, including any interest, penalty, or addition to the assessment, together with the costs that may accrue, is a lien in favor of this state upon all property and r…

When in the commissioner's judgment it is necessary and advisable to do so in order to secure the collection of the assessment levied under this chapter, the commissioner may require a person subject to the assessment to file with the commissioner a bond, issued by a surety compa…

If it appears that, as a result of a mistake, an amount of assessment, penalty, or interest has been paid which was not due under this chapter, the amount must be credited against any assessment due, or to become due, under this chapter from the person who made the erroneous paym…

There is a special fund in the state treasury known as the provider assessment fund. The fund includes all revenue received from intermediate care facilities for individuals with intellectual disabilities for remittance to the fund under this chapter. All moneys designated for th…

As used in this chapter: 1. "Byproducts" includes any mineral product, or combination or compound thereof, produced during the processing of potash that is sold and includes aluminum, antimony, arsenic, barium, beryllium, bismuth, boron, cadmium, calcium, cerium, cesium, chromium…

A tax at the rate of two percent is imposed upon all potash produced within this state. The tax levied attaches to the whole production of potash except any byproducts of potash taxed under section 57-65-03. 1. The tax on potash is assessed against the sales price of the potash i…

A subsurface mineral tax of four percent is imposed upon the gross value of all subsurface mineral byproducts produced during the processing of potash produced within this state. The tax levied attaches to the whole production of byproducts. Inventory is not taxable until it is s…

For purposes of interpreting section 5 of article X of the Constitution of North Dakota, relating to federal land bank taxation and to the taxation of other governmental entities if their immunity from taxation has been waived, the tax under this chapter is a real property tax on…

The payment of the taxes under this chapter must be in full and in lieu of all ad valorem taxes by the state, counties, cities, school districts, and other taxing districts upon any property rights attached to or inherent in the right to producing potash and potash byproducts; up…

The tax commissioner shall deposit promptly with the state treasurer all moneys collected under this chapter and accompany each remittance, when possible, with a certificate showing the county where the potash and byproducts were processed. The state treasurer, no less than month…

The tax collected as provided in this chapter is appropriated and must be apportioned as determined by the sixty-third legislative assembly. 57-65-08. Returns and payment of tax on monthly basis - Due date - When delinquent - Extensions. 1. Any person engaged in the production, w…

1. The tax commissioner may determine whether a return required to be filed with the tax commissioner under this chapter is a true and correct return of gross production, and of the value, of the potash and byproducts. If a return required by this chapter is not filed, or if a re…

1. Reports from the taxpayer are delinquent after the last day fixed for their filing, and every person required to file a report is subject to a penalty of twenty-five dollars per day of delinquency for each property upon which the person fails or refuses to file the reports. Th…

1. A taxpayer may file a claim for credit or refund of an overpayment of tax within three years of the due date of the return or three years after the return was filed. However, if there is a change in tax liability on any return by an amount in excess of twenty-five percent of t…

1. A refund may not be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. The tax commissioner shall transfer any amount that is not refunded to a taxpayer under this subsection to the state treasurer for d…

1. If upon audit the tax commissioner finds additional tax due or disallows a credit or a claim for refund, the tax commissioner shall notify the person of that finding. The notice must inform the person of the reasons for assessment of additional tax or the change in refund or c…

1. The tax, penalty, and interest assessed under this chapter is, at all times, a first and paramount lien against the taxpayer's property, both real and personal. The provisions of this chapter requiring the taxpayer to pay the tax do not release the taxpayer from that liability…

When any tax provided for in this chapter becomes delinquent, the tax commissioner shall issue warrants directed to the sheriff of any county where the tax is due, or any part of the tax accrued, for the collection of the tax, interest, and penalty. The sheriff to whom the warran…

1. The tax commissioner may require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes imposed under this chapter. The bond must run to the state of North Dakota and must be conditioned upon the making and filing of report…

Any person intentionally violating this chapter is guilty of a class A misdemeanor.

The tax commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner may require any person engaged in the production of subsurface minerals or byproducts to furnis…

It is the intention of the legislative assembly that potash mining, environmental protection, and reclamation rules, at a minimum, must establish a high degree of protection for surface owners, surface and underground water, productive capacity of soils, and public health and saf…

As used in this chapter, unless the context or subject matter otherwise clearly indicates, "property subject to valuation" means real property owned by the state or real property leased or held by lease or license from the United States or a political subdivision of this state, a…

The director of the game and fish department shall annually make payments, subject to legislative appropriations, to the counties in which property subject to valuation is located pursuant to the provisions of this chapter. The payments are in lieu of taxes which would otherwise …

All property subject to valuation under this chapter must be assessed and valued for the purpose of making the payments herein provided for, in the same manner as other real property in this state is assessed and valued for tax purposes, except that improvements to any real prope…

The state board of equalization shall equalize the value placed upon any tract of land subject to valuation under this chapter. The director of the game and fish department may appear before the state board of equalization to be heard for the purpose of opposing any unreasonable …

1. Upon receipt of the decision of the state board of equalization, the director of the game and fish department shall compute the payments due to the counties in which property subject to valuation is located by extending the mill levies which apply to other taxable property in …

The revenue to which the county level of government is entitled must be determined according to the proportion the county mill levy on other real property bears to the total mill levies on real property of each taxing district wherein the property subject to valuation is located.…

The effective date of this chapter is January 1, 1964, and no payments are due under the provisions of this chapter until March 1, 1965.

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…

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…

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 …

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…

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…

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…

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…

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…

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.

As used in this chapter: 1. "Crew housing facilities" means one or more lodging units or skid units, ordinarily designed for human living quarters or a place of business, on a temporary or permanent basis, which are not real property, as defined in section 57-02-04, and are not m…

This chapter does not apply to: 1. Real property that is exempt from property taxation or subject to payments in lieu of taxes. 2. Mobile or manufactured homes as defined under chapter 57-55. 3. A recreational vehicle, camper, or camper trailer required to be licensed by the moto…

A county or city may establish reporting requirements for crew housing facilities subject to permit fees within the jurisdiction of the county or city.

As used in this chapter: 1. "Collector system" means all property used or constructed to interconnect individual wind turbines within a wind farm into a common project, including step-up transformers, electrical collection equipment, collector substation transformers, and communi…

Transmission lines are subject to annual taxes per mile [1.61 kilometers] or fraction of a mile based on their nominal operating voltages on January first of each year, as follows: 1. For transmission lines that operate at a nominal operating voltage of less than fifty kilovolts,…

A distribution company is subject to a tax at the rate of eighty cents per megawatt-hour for retail sale of electricity delivered to a consumer in this state during the calendar year. Distribution taxes under this section do not apply to the sale of electricity to any coal conver…

Taxes imposed by the state board of equalization under this chapter are taxes upon the privilege of doing business in this state and are in lieu of all real or personal property taxes levied by the state or any of its political subdivisions upon real or personal property to the e…

By June thirtieth of each year, the county auditor shall verify to the tax commissioner, in the manner and detail prescribed by the tax commissioner, the accuracy of the information filed with the county auditor under subsection 2 of section 57-33.2-06.

By June first of each year, each wind farm, wind generator, and generator of electricity from sources other than coal subject to the coal conversion tax and each transmission company, distribution company, and each company that is both a transmission company and a distribution co…

Taxes under this chapter are due January first for the preceding taxable year and are delinquent if not received by the commissioner by March first following the due date. If any amount of tax imposed by this chapter is not paid on or before March first, or if upon an additional …