North Dakota Statutes
§ 57-02.2-02 — Improvement defined
North Dakota § 57-02.2-02
This text of North Dakota § 57-02.2-02 (Improvement defined) 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 § 57-02.2-02 (2026).
Text
In this chapter, unless the context or subject matter otherwise requires, the term
"improvement" means the renovation, remodeling, or alteration, but not the replacement, of an
existing building or structure for use for commercial or residential purposes. An improvement for
residential purposes is limited to a building or structure at least twenty-five years old. An addition
constructed to an existing building or structure to enlarge it is an improvement for the purposes
of this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
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 § 57-02.2-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02.2-02.