North Dakota Statutes
§ 57-02-15 — Place of listing personal property
North Dakota § 57-02-15
This text of North Dakota § 57-02-15 (Place of listing personal property) 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 § 57-02-15 (2026).
Text
Except as otherwise provided by statute, or by the constitution, all taxable tangible personal
property shall be assessed in the county, city, township, or district in which it is situated.
Moneyed capital within the meaning of 12 U.S.C. 548 and such other moneys and credits as
hereafter may be made taxable, including stocks and bonds other than bank stock, shall be
listed and assessed against the owner thereof at the owner's place of business, and, if a
corporation or limited liability company, at its principal place of business, and if there is no
principal place of business or office in this state, then such personal property shall be listed in
the assessment district in which the business of the corporation, limited liability company, or
person is carried on.
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Related
§ 548
12 U.S.C. § 548
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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-02-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02-15.