North Dakota § 40-57.1-05 Reapplication for tax exemption - Discretion of board of equalization

North Dakota Statutes

§ 40-57.1-05 — Reapplication for tax exemption - Discretion of board of equalization

North Dakota § 40-57.1-05

Title 40Municipal Government

Ch. 40-57.1Tax Exemptions for New and Expanding Businesses

This text of North Dakota § 40-57.1-05 (Reapplication for tax exemption - Discretion of board of equalization) 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 § 40-57.1-05 (2026).

Text

The municipality or the state board of equalization, upon the presentation of additional facts
and circumstances which were not presented or discovered at the time of the original
application for tax exemption under the provisions of this chapter, may accept reapplications
from project operators at any time if the project operators first publish notice of application for
tax exemption as required by this chapter.

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The municipality or the state board of equalization, upon the presentation of additional facts
and circumstances which were not presented or discovered at the time of the original
application for tax exemption under the provisions of this chapter, may accept reapplications
from project operators at any time if the project operators first publish notice of application for
tax exemption as required by this chapter.