North Dakota § 23-11-29 Tax exemptions and payments in lieu of taxes

North Dakota Statutes

§ 23-11-29 — Tax exemptions and payments in lieu of taxes

North Dakota § 23-11-29

Title 23Health and Safety

Ch. 23-11Housing Authorities Law

This text of North Dakota § 23-11-29 (Tax exemptions and payments in lieu of taxes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 23-11-29 (2026).

Text

The property of an authority used for low-income housing, authority administration, or other
property solely owned by the authority and used to conduct the powers granted to the authority
in this chapter, including an authority created under Indian laws recognized by the federal
government, is declared to be public property used for essential public and governmental
purposes and is exempt from all taxes and special assessments of the state or any political
subdivision. In lieu of taxes or special assessments, an authority may agree to make payments
to the state or any political subdivision for improvements, services, and facilities furnished by the
state or political subdivision for the benefits of a housing project. The payments may not exceed
the estimated cost of the improvements, servi

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The property of an authority used for low-income housing, authority administration, or other
property solely owned by the authority and used to conduct the powers granted to the authority
in this chapter, including an authority created under Indian laws recognized by the federal
government, is declared to be public property used for essential public and governmental
purposes and is exempt from all taxes and special assessments of the state or any political
subdivision. In lieu of taxes or special assessments, an authority may agree to make payments
to the state or any political subdivision for improvements, services, and facilities furnished by the
state or political subdivision for the benefits of a housing project. The payments may not exceed
the estimated cost of the improvements, services, or facilities to be so furnished.
Notwithstanding any other provision of law, the property of an authority used for moderate
income housing is exempt from all taxes of the state or any political subdivision except special
assessments unless specifically exempted from the special assessment by the political
subdivision.