North Dakota Statutes
§ 57-02.3-01 — Definition
North Dakota § 57-02.3-01
This text of North Dakota § 57-02.3-01 (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 § 57-02.3-01 (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 board of university and school
lands or by the state treasurer as trustee for the state of North Dakota, title to which was
obtained after January 1, 1980, by foreclosure or deed in lieu of foreclosure of a mortgage given
to the Bank of North Dakota, including a mortgage assigned to the state treasurer under section
54-30-02. "Property subject to valuation" also means real property owned by the board of
university and school lands or by the state treasurer as trustee for the state of North Dakota, title
to which was obtained on or before January 1, 1980, and which is leased to a leaseholder who
uses the property for growing hay or crops
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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 § 57-02.3-01, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-02.3-01.