North Dakota Statutes
§ 57-02-14 — Valuation of real property exempt from taxation
At the time of making the assessment of real property, the assessor shall enter in a
separate list each description of property exempt by law and shall value it in the same manner
as other property, designating in each case to whom such property belongs and for what
purpose used. This section does not apply to property of the United States, this state, or a
political subdivision of this state or farm buildings or farm residences exempt from property
taxes by law.
Free access — add to your briefcase to read the full text and ask questions with AI
North Dakota § 57-02-14 (Valuation of real property exempt from taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
State v. Johnson
2011 ND 48 (North Dakota Supreme Court, 2011)
Grand Forks Homes, Inc. v. State ex rel. State Board of Equalization
2011 ND 65 (North Dakota Supreme Court, 2011)
Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner