North Dakota Statutes
§ 57-02.1-01 — Definition
North Dakota § 57-02.1-01
This text of North Dakota § 57-02.1-01 (Definition) 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 § 57-02.1-01 (2026).
Text
As used in this chapter, unless the context or subject matter otherwise clearly indicates,
"property subject to valuation" means real property owned by the state or real property leased or
held by lease or license from the United States or a political subdivision of this state, and
controlled by the state game and fish department but does not include any land leased by such
department if such land is being assessed for ad valorem taxation to the owner.
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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 § 57-02.1-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02.1-01.