§ 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
§ 40-57.1-04.3 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
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Terms Used In North Dakota Code > Chapter 40-57.1 - Tax Exemptions for New and Expanding Businesses

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Ex officio: Literally, by virtue of one's office.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Primary sector business: means an individual, corporation, limited liability company, partnership, or association certified by the department of commerce division of economic development and finance which through the employment of knowledge or labor adds value to a product, process, or service which results in the creation of new wealth. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • week: means seven consecutive days and the word "month" a calendar month. See North Dakota Code 1-01-33
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33