North Dakota Century Code

Chapter 40-57.1

Tax Exemptions for New and Expanding Businesses

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