Chapter

General Property Assessment

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