North Dakota § 57-02-08.5 Wetlands tax exemption payment - Certification

North Dakota Statutes

§ 57-02-08.5 — Wetlands tax exemption payment - Certification

North Dakota § 57-02-08.5

Title 57Taxation

Ch. 57-02General Property Assessment

This text of North Dakota § 57-02-08.5 (Wetlands tax exemption payment - Certification) 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 § 57-02-08.5 (2026).

Text

57-02-08.5. Wetlands tax exemption payment - Certification.
Prior to November first of each year, the county auditor of each county shall certify to the
state tax commissioner on forms prescribed by the commissioner the total amount of property
tax which would have been due on property exempt under section 57-02-08.4 within the county
and other information as may be prescribed by the commissioner. The county auditor shall
forward to the commissioner copies of all agreements described in section 57-02-08.4 in effect
in the county.
The commissioner shall audit the claims for exemption, make corrections as required, and
certify to the state treasurer for payment to each county on or before June thirtieth of each year
the sum of property taxes due on property exempt under section 57-02-08.4 fo

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57-02-08.5. Wetlands tax exemption payment - Certification.
Prior to November first of each year, the county auditor of each county shall certify to the
state tax commissioner on forms prescribed by the commissioner the total amount of property
tax which would have been due on property exempt under section 57-02-08.4 within the county
and other information as may be prescribed by the commissioner. The county auditor shall
forward to the commissioner copies of all agreements described in section 57-02-08.4 in effect
in the county.
The commissioner shall audit the claims for exemption, make corrections as required, and
certify to the state treasurer for payment to each county on or before June thirtieth of each year
the sum of property taxes due on property exempt under section 57-02-08.4 for the county in
the preceding year.
The county treasurer upon receipt of the payment from the state treasurer shall apportion
and distribute it to the county and local taxing districts on the basis on which the general real
estate tax for the preceding year is apportioned and distributed.
Supplemental certifications by the county auditor and the state tax commissioner and
supplemental payments by the state treasurer may be made after the date prescribed in this
section to make corrections as may be necessary.
No certifications must be made and no apportionment or distribution of payments to political
subdivisions may be made under this section unless property was exempt under section
57-02-08.4 in the preceding year.