N.D. Cent. Code ch. 40-57.1 – Tax Exemptions for New and Expanding Businesses | Midpage

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North Dakota Century Code

Chapter 40-57.1

N.D. Cent. Code ch. 40-57.1

Tax Exemptions for New and Expanding Businesses

40-57.1-01Declaration and finding of public purpose 40-57.1-02Definitions 40-57.1-03Municipality's authority to grant or revoke tax exemption or payments in lieu of taxes - Notice to competitors - Limitations 40-57.1-04Exemption from income tax - Notice to competitors - Limitations 40-57.1-04.1Ad valorem tax exemption for existing structures - Requirements 40-57.1-04.2Local development corporation defined - Requirements - Purpose 40-57.1-04.3Property tax exemption on speculative industrial buildings and properties owned by a local development organization 40-57.1-04.4Clearance of tax obligations and tax liens of record 40-57.1-05Reapplication for tax exemption - Discretion of board of equalization 40-57.1-06Change in investment, new location, or change in project operator or use requiring reapplication for tax exemption or payments in lieu of taxes 40-57.1-07Exemptions - Time for making application 40-57.1-08Large industrial projects - Exclusion from provisions of chapter