North Dakota § 40-57.1-07 Exemptions - Time for making application

North Dakota Statutes

§ 40-57.1-07 — Exemptions - Time for making application

North Dakota § 40-57.1-07

Title 40Municipal Government

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

This text of North Dakota § 40-57.1-07 (Exemptions - Time for making application) 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 § 40-57.1-07 (2026).

Text

1.No property tax exemption shall be granted under this chapter unless the application for it is granted as provided in this chapter prior to the commencement of construction of the project as that term is defined in section 40-57.1-02 or prior to occupancy by the project operator if the project is an existing building.

2.Application for an income tax exemption as provided in this chapter must be made by the project operator no later than one year after the commencement of project operations.

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1. No property tax exemption shall be granted under this chapter unless the application
for it is granted as provided in this chapter prior to the commencement of construction
of the project as that term is defined in section 40-57.1-02 or prior to occupancy by the
project operator if the project is an existing building.
2. Application for an income tax exemption as provided in this chapter must be made by
the project operator no later than one year after the commencement of project
operations.