§ 57-02-01 — Definitions

North Dakota § 57-02-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-02: General Property Assessment

Text

As used in this title, unless the context or subject matter otherwise requires:
1. a. "Agricultural property" means platted or unplatted lands used for raising
agricultural crops or grazing farm animals as provided in this subsection. For
platted lands:
(1) Lands platted and assessed as agricultural property prior to March 30, 1981,
shall continue to be assessed as agricultural property until put to a use other
than raising agricultural crops or grazing farm animals.
(2) Property platted on or after March 30, 1981, is not agricultural property
when any four of the following conditions exist:
(a) The land is platted by the owner.
(b) Public improvements, including sewer, water, or streets, are in place.
(c) Topsoil is removed or topography is disturbed to the extent that the
property cannot be used to grow crops or graze farm animals.
(d) Property is zoned other than agricultural.
(e) Property has assumed an urban atmosphere because of adjacent
residential or commercial development on three or more sides.
(f) The parcel is less than ten acres [4.05 hectares] and not contiguous to
agricultural property.
(g) The property sells for more than four times the county average true
and full agricultural value.
b. For purposes of this subsection:
(1) "Raising agricultural crops" includes the storage of harvested crops
produced by a farmer or a direct relative of the farmer until the crop is
delivered to the first end-point user.
(2) The existence of any of the conditions in paragraph 2 of subdivision a may
not be used as a basis to exclude unplatted land used to raise agricultural
crops or land platted and assessed as agricultural property prior to
March 30, 1981, used to raise agricultural crops from being classified as
agricultural property.
(3) Land that was assessed as agricultural property at the time the land was put
to use for extraction of oil, natural gas, or subsurface minerals as defined in
section 38-12-01 must continue to be assessed as agricultural property if
the remainder of the surface owner's parcel of property on which the
subsurface mineral activity is occurring continues to qualify for assessment
as agricultural property under this subsection.
(4) Agricultural property includes land on which a greenhouse or other building
is located if the land is used for a nursery or other purpose associated with
the operation of the greenhouse.
(5) The time limitations contained in this subsection may not be construed to
prevent property that was assessed as other than agricultural property from
being assessed as agricultural property if the property otherwise qualifies
under this subsection.
2. "Air carrier transportation property" means the operative property of each airline whose
property is assessed for taxation purposes pursuant to chapters 57-06 and 57-32.
3. "Assessed valuation" means fifty percent of the true and full value of property.
4. "Centrally assessed property" means all property which is assessed by the state board
of equalization under chapters 57-05, 57-06, and 57-32.
5. "Commercial property" means all property, or portions of property, not included in the
classes of property defined in subsections 1, 4, 10, 12, 13, and 14.
6. "Credits" means and includes every claim and demand for money or other valuable
thing, and every annuity or sum of money receivable at stated periods, due or to

become due, and all claims and demands secured by deeds or mortgages, due or to
become due.
7. "Governing body" means a board of county commissioners, city council, board of city
commissioners, school board, or board of education, or the similarly constituted and
acting board of any other municipality.
8. "Money" or "moneys" means gold and silver coin, treasury notes, bank notes, and
every deposit which any person owning the same or holding in trust and residing in
this state is entitled to withdraw as money or on demand.
9. "Municipality" or "taxing district" means a county, city, township, school district, water
conservation and flood control district, Garrison Diversion Conservancy District, county
park district, joint county park district, irrigation district, park district, rural fire protection
district, or any other subdivision of the state empowered to levy taxes.
10. "Nonprimary residential property" means residential property, or portions of residential
property, not included in the class of property defined in subsection 12.
11. "Person" includes a firm, corporation, or limited liability company.
12. "Primary residential property" means residential property certified as a primary
residence under section 57-02-01.2.
13. "Railroad property" means the operating property, including franchises, of each
railroad operated in this state, including any electric or other street or interurban
railway.
14. "Residential property" means all property, or portions of property, used by an individual
or group of individuals as a dwelling, including property upon which a mobile home is
located but not including hotel and motel accommodations required to be licensed
under chapter 23-09 nor structures providing living accommodations for four or more
separate family units nor any tract of land upon which four or more mobile homes are
located. The term includes nonprimary residential property and primary residential
property.
15. "Taxable valuation" signifies the valuation remaining after deducting exemptions and
making other reductions from the original assessed valuation, and is the valuation
upon which the rate of levy finally is computed and against which the taxes finally are
extended.
16. "Tract", "lot", "piece or parcel of real property", or "piece or parcel of land" means any
contiguous quantity of land in the possession of, owned by or recorded as the property
of, the same claimant, person, or company.
17. "True and full value" means the value determined by considering the earning or
productive capacity, if any, the market value, if any, and all other matters that affect the
actual value of the property to be assessed. This shall include, for purposes of arriving
at the true and full value of property used for agricultural purposes, farm rentals, soil
capability, soil productivity, and soils analysis.
18. "Unencumbered cash" means the total cash on hand in any fund, less the amount
belonging to the fund in closed banks and less the amount of outstanding warrants,
bills, accounts, and contracts which are chargeable against the fund.
19. There shall be a presumption that a unit of land is not a farm unless such unit contains
a minimum of ten acres [4.05 hectares], and the taxing authority, in determining
whether such presumption shall apply, shall consider such things as the present use,
the adaptability to use, and how similar type properties in the immediate area are
classified for tax purposes.