North Dakota § 40-51.2-16 Effective date of annexation by administrative law judge - Classification of annexed agricultural lands for tax purposes

North Dakota Statutes

§ 40-51.2-16 — Effective date of annexation by administrative law judge - Classification of annexed agricultural lands for tax purposes

North Dakota § 40-51.2-16

Title 40Municipal Government

Ch. 40-51.2Annexation and Exclusion of Territory

This text of North Dakota § 40-51.2-16 (Effective date of annexation by administrative law judge - Classification of annexed agricultural lands for tax purposes) 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 § 40-51.2-16 (2026).

Text

annexed agricultural lands for tax purposes.
Territory annexed to a city pursuant to petition to the director of the office of administrative
hearings is annexed as of the date of the order of the administrative law judge, except for tax
purposes, and a copy of the resolution with an accurate map of the annexed area, certified by
the executive officer of the city, must be filed and recorded with the county recorder. Annexation
is effective for the purpose of general taxation on and after the first day of the next January.
However, the city shall continue to classify as agricultural lands for tax purposes all lands in the
annexed area which were classified as agricultural lands immediately before the annexation
proceedings until those lands are put to another use.

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annexed agricultural lands for tax purposes.
Territory annexed to a city pursuant to petition to the director of the office of administrative
hearings is annexed as of the date of the order of the administrative law judge, except for tax
purposes, and a copy of the resolution with an accurate map of the annexed area, certified by
the executive officer of the city, must be filed and recorded with the county recorder. Annexation
is effective for the purpose of general taxation on and after the first day of the next January.
However, the city shall continue to classify as agricultural lands for tax purposes all lands in the
annexed area which were classified as agricultural lands immediately before the annexation
proceedings until those lands are put to another use.