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