North Dakota § 47-04.1-13 Real property tax and special assessments - Levy on each unit

North Dakota Statutes

§ 47-04.1-13 — Real property tax and special assessments - Levy on each unit

North Dakota § 47-04.1-13

Title 47Property

Ch. 47-04.1Condominium Ownership of Real Property

This text of North Dakota § 47-04.1-13 (Real property tax and special assessments - Levy on each unit) 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 § 47-04.1-13 (2026).

Text

All real property taxes and special assessments shall be levied on each unit and its
respective appurtenant fractional share or percentage of the land, general common elements
and limited common elements where applicable as such units and appurtenances are
separately owned, and not on the entire project.
Any exemption from taxes that may exist on real property or the ownership thereof shall not
be denied by virtue of the registration of the property under the provisions of this chapter.

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All real property taxes and special assessments shall be levied on each unit and its
respective appurtenant fractional share or percentage of the land, general common elements
and limited common elements where applicable as such units and appurtenances are
separately owned, and not on the entire project.
Any exemption from taxes that may exist on real property or the ownership thereof shall not
be denied by virtue of the registration of the property under the provisions of this chapter.