Chapter

Tax Exemptions for New and Expanding Businesses

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