North Dakota Century Code

Chapter 57-02

General Property Assessment

Section Section Name
57-02-01 Definitions
57-02-01.1 Certification of assessors
57-02-02 Abbreviations used in land descriptions
57-02-03 Property subject to taxation
57-02-04 Real property defined
57-02-05 Personal property defined
57-02-05.1 Personal property defined
57-02-06 Who are deemed merchants
57-02-07 Who are deemed manufacturers
57-02-08 Property exempt from taxation
57-02-08.1 Homestead credit
57-02-08.2 Homestead credit ‑ Certification
57-02-08.3 Homestead credit for special assessments ‑ Certification ‑ Lien
57-02-08.4 Conditional property tax exemption for owners of wetlands
57-02-08.5 Wetlands tax exemption payment ‑ Certification
57-02-08.6 Authorization for receipt of funds
57-02-08.7 License fee in lieu of property taxes on leases for tourism or concession purposes
57-02-08.8 Property tax credit for disabled veterans ‑ Certification ‑ Distribution
57-02-08.9 Primary residence credit ‑ Qualification ‑ Application (Effective for the first two taxable years beginning after December 31, 2023)
57-02-08.10 Primary residence credit ‑ Certification ‑ Distribution (Effective through June 30, 2026)
57-02-09 Basis of exemptions
57-02-10 Inundated and highway easement lands exempt from taxation
57-02-11 Listing of property ‑ Assessment thereof
57-02-11.1 Townhouses ‑ Common areas ‑ Assessment and taxation
57-02-11.2 Confidentiality of information provided by commercial property owners for assessment purposes
57-02-12 Manner of listing personal property
57-02-13 False list under oath ‑ Perjury
57-02-14 Valuation of real property exempt from taxation
57-02-14.1 Tax exemption certificate for real property to be filed ‑ Exceptions
57-02-15 Place of listing personal property
57-02-16 Nonresident's farm property
57-02-17 Listing of personal property moved between April first and June first
57-02-18 Listing of range stock
57-02-18.1 Taxation of livestock after thirty days
57-02-18.2 Livestock tax proration after April first
57-02-18.3 Livestock list submitted to auditor
57-02-18.4 Livestock assessment by auditor
57-02-18.5 Notice to auditor of livestock movement
57-02-18.6 Livestock tax collectible where danger of movement
57-02-18.7 Effect of prior livestock assessment
57-02-19 Assessment of oil and gas drilling equipment
57-02-20 Exemption of farm machinery for one year
57-02-21 Tax exemption of personal property of certain persons with minimum income ‑ Penalty for false statement
57-02-22 Place of listing in case of doubt
57-02-23 Number or name of school district to be listed
57-02-24 Assessors to list coal and minerals
57-02-25 Procedure in assessment of coal and mineral reserves
57-02-26 Certain property taxable to lessee or equitable owner ‑ Exception
57-02-26.1 Assessment to lessee of personal property owned by a bank
57-02-27 Property to be valued at a percentage of assessed value ‑ Classification of property ‑ Limitation on valuation of annexed agricultural lands
57-02-27.1 Property to be valued at true and full value
57-02-27.2 Valuation and assessment of agricultural lands
57-02-27.3 Taxable valuation of centrally assessed wind turbine electric generators
57-02-28 Basis for computation of tax
57-02-29 Bond and oath of district assessor
57-02-30 Assessor may administer oaths
57-02-31 Auditor to furnish books to assessors at meeting
57-02-32 Auditor to furnish tax list
57-02-33 Assessor services for unorganized territory
57-02-34 When and how assessment made
57-02-35 Sickness or absence of owner
57-02-36 List given to auditor for persons sick or absent
57-02-37 Duty of assessor upon failure to obtain assessment ‑ Copy of assessment list to nonresident
57-02-38 Units of real property for assessment
57-02-39 Irregularities of land to be platted into lots if required
57-02-40 Taxes paramount lien on real estate ‑ Statute of limitations not applicable to personal property taxes
57-02-41 Attachment of tax lien and prorating taxes as between vendor and purchaser
57-02-42 Personal property in transit ‑ Definition ‑ Exemption
57-02-43 Records
57-02-44 Reconsignment ‑ Report ‑ Tax
57-02-45 Criminal penalty
57-02-46 Civil penalty
57-02-47 Name of billboard owner
57-02-48 Failure to designate billboard owner ‑ Penalty
57-02-49 Billboard reports ‑ Contents ‑ Filing ‑ Penalty
57-02-50 Agricultural land valuation fund - Deposits - Continuing appropriation
57-02-51 Notice of township and city equalization meetings to be published ‑ Date of equalization meeting
57-02-52 Notice of county equalization meetings to be published - Date of equalization meeting
57-02-53 Assessment increase notice to property owner