North Dakota § 57-02-08.7 License fee in lieu of property taxes on leases for tourism or concession purposes

North Dakota Statutes

§ 57-02-08.7 — License fee in lieu of property taxes on leases for tourism or concession purposes

North Dakota § 57-02-08.7

Title 57Taxation

Ch. 57-02General Property Assessment

This text of North Dakota § 57-02-08.7 (License fee in lieu of property taxes on leases for tourism or concession purposes) 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 § 57-02-08.7 (2026).

Text

purposes.
Payment of the license fee as provided in this section by the lessee of any leasehold
interest in state-owned property leased from the director of the state historical society or the
director of the parks and recreation department is a payment in lieu of all ad valorem taxes on
the leasehold interest or any associated building or other improvement if the lessee uses the
property, building, or other improvement primarily for tourism or concession purposes. The
director of the state historical society or the director of the parks and recreation department shall
establish the license fee at an annual amount not less than one dollar and not more than one
percent of the gross receipts from the tourism or concession enterprise. The lessee shall pay
the license fee to the treasurer of t

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purposes.
Payment of the license fee as provided in this section by the lessee of any leasehold
interest in state-owned property leased from the director of the state historical society or the
director of the parks and recreation department is a payment in lieu of all ad valorem taxes on
the leasehold interest or any associated building or other improvement if the lessee uses the
property, building, or other improvement primarily for tourism or concession purposes. The
director of the state historical society or the director of the parks and recreation department shall
establish the license fee at an annual amount not less than one dollar and not more than one
percent of the gross receipts from the tourism or concession enterprise. The lessee shall pay
the license fee to the treasurer of the county in which the tourism or concession enterprise is
located and all fees received under this section must be deposited in the county general fund.
The lease must indicate that the director of the state historical society or the director of the
parks and recreation department approves use of the property primarily for tourism or
concession purposes and intends the license fee paid by the lessee to be in lieu of ad valorem
taxes.