N.D. Cent. Code ch. 57-02 – General Property Assessment | Midpage

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North Dakota Century Code

Chapter 57-02

N.D. Cent. Code ch. 57-02

General Property Assessment

57-02-01Definitions 57-02-01.1Certification of assessors 57-02-01.2Primary residence certification - Eligibility for primary residential property classification - Application 57-02-02Abbreviations used in land descriptions 57-02-03Property subject to taxation 57-02-04Real property defined 57-02-05Personal property defined 57-02-05.1Personal property defined 57-02-06Who are deemed merchants 57-02-07Who are deemed manufacturers 57-02-08Property exempt from taxation 57-02-08.1Homestead credit 57-02-08.2Homestead credit - Certification 57-02-08.3Homestead credit for special assessments - Certification - Lien 57-02-08.4Conditional property tax exemption for owners of wetlands 57-02-08.5Wetlands tax exemption payment - Certification 57-02-08.6Authorization for receipt of funds 57-02-08.7License fee in lieu of property taxes on leases for tourism or concession purposes 57-02-08.8Property tax credit for disabled veterans - Certification - Distribution 57-02-08.9Primary residence credit - Qualification 57-02-08.10Primary residence credit - Certification - Distribution 57-02-09Basis of exemptions 57-02-10Inundated and highway easement lands exempt from taxation 57-02-11Listing of property - Assessment thereof 57-02-11.1Townhouses - Common areas - Assessment and taxation 57-02-11.2Confidentiality of information provided by commercial property owners for assessment purposes 57-02-12Manner of listing personal property 57-02-13False list under oath - Perjury 57-02-14Valuation of real property exempt from taxation 57-02-14.1Tax exemption certificate for real property to be filed - Exceptions 57-02-15Place of listing personal property 57-02-16Nonresident's farm property 57-02-17Listing of personal property moved between April first and June first 57-02-18Listing of range stock 57-02-18.1Taxation of livestock after thirty days 57-02-18.2Livestock tax proration after April first 57-02-18.3Livestock list submitted to auditor 57-02-18.4Livestock assessment by auditor 57-02-18.5Notice to auditor of livestock movement 57-02-18.6Livestock tax collectible where danger of movement 57-02-18.7Effect of prior livestock assessment 57-02-19Assessment of oil and gas drilling equipment 57-02-20Exemption of farm machinery for one year 57-02-21Tax exemption of personal property of certain persons with minimum income - Penalty for false statement 57-02-22Place of listing in case of doubt 57-02-23Number or name of school district to be listed 57-02-24Assessors to list coal and minerals 57-02-25Procedure in assessment of coal and mineral reserves 57-02-26Certain property taxable to lessee or equitable owner - Exception 57-02-26.1Assessment to lessee of personal property owned by a bank 57-02-27Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands 57-02-27.1Property to be valued at true and full value 57-02-27.2Valuation and assessment of agricultural lands 57-02-27.3Taxable valuation of centrally assessed wind turbine electric generators 57-02-28Basis for computation of tax 57-02-29Bond and oath of district assessor 57-02-30Assessor may administer oaths 57-02-31Auditor to furnish books to assessors at meeting 57-02-32Auditor to furnish tax list 57-02-33Assessor services for unorganized territory 57-02-34When and how assessment made 57-02-35Sickness or absence of owner 57-02-36List given to auditor for persons sick or absent 57-02-37Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresident 57-02-38Units of real property for assessment 57-02-39Irregularities of land to be platted into lots if required 57-02-40Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes 57-02-41Attachment of tax lien and prorating taxes as between vendor and purchaser 57-02-42Personal property in transit - Definition - Exemption 57-02-43Records 57-02-44Reconsignment - Report - Tax 57-02-45Criminal penalty 57-02-46Civil penalty 57-02-47Name of billboard owner 57-02-48Failure to designate billboard owner - Penalty 57-02-49Billboard reports - Contents - Filing - Penalty 57-02-50Agricultural land valuation fund - Deposits - Continuing appropriation 57-02-51Notice of township and city equalization meetings to be published - Date of equalization meeting 57-02-52Notice of county equalization meetings to be published - Date of equalization meeting 57-02-53Assessment notice to property owner