§ 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
§ 57-02-05.1 Personal property defined
§ 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
§ 57-02-08.10 Primary residence credit – Certification – Distribution
§ 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
§ 57-02-14 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
§ 57-02-26 Certain property taxable to lessee or equitable owner – Exception
§ 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
§ 57-02-28 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
§ 57-02-38 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
§ 57-02-47 Name of billboard owner
§ 57-02-48 Failure to designate billboard owner – 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
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Terms Used In North Dakota Code > Chapter 57-02 - General Property Assessment

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agricultural property: means platted or unplatted lands used for raising agricultural crops or grazing farm animals, except lands platted and assessed as agricultural property prior to March 30, 1981, shall continue to be assessed as agricultural property until put to a use other than raising agricultural crops or grazing farm animals. See North Dakota Code 57-02-01
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assessed valuation: means fifty percent of the true and full value of property. See North Dakota Code 57-02-01
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bequest: Property gifted by will.
  • Centrally assessed property: means all property which is assessed by the state board of equalization under chapters 57-05, 57-06, and 57-32. See North Dakota Code 57-02-01
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Commercial property: means all property, or portions of property, not included in the classes of property defined in subsections 1, 4, 11, and 12. See North Dakota Code 57-02-01
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: includes "affirmation". See North Dakota Code 1-01-49
  • Oath: A promise to tell the truth.
  • 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
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • piece or parcel of land: means any contiguous quantity of land in the possession of, owned by or recorded as the property of, the same claimant, person, or company. See North Dakota Code 57-02-01
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • Residential property: means all property, or portions of property, used by an individual or group of individuals as a dwelling, including property upon which a mobile home is located but not including hotel and motel accommodations required to be licensed under chapter 23-09 nor structures providing living accommodations for four or more separate family units nor any tract of land upon which four or more mobile homes are located. See North Dakota Code 57-02-01
  • 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
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Taxable valuation: signifies the valuation remaining after deducting exemptions and making other reductions from the original assessed valuation, and is the valuation upon which the rate of levy finally is computed and against which the taxes finally are extended. See North Dakota Code 57-02-01
  • taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
  • True and full value: means the value determined by considering the earning or productive capacity, if any, the market value, if any, and all other matters that affect the actual value of the property to be assessed. See North Dakota Code 57-02-01
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
  • 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