North Dakota § 57-06-17.5 Natural gas pipeline infrastructure to underserved communities - Exemption

North Dakota Statutes

§ 57-06-17.5 — Natural gas pipeline infrastructure to underserved communities - Exemption

North Dakota § 57-06-17.5

Title 57Taxation

Ch. 57-06Assessment and Taxation of Public Utilities

This text of North Dakota § 57-06-17.5 (Natural gas pipeline infrastructure to underserved communities - Exemption) 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 § 57-06-17.5 (2026).

Text

Exemption. All property, excluding the land on which it is situated, which is part of a natural gas transmission or distribution pipeline system constructed in this state is exempt from taxation for a period of fifteen years following the taxable year in which the pipeline becomes operational. The exemption under this section applies if:

1.Construction of the pipeline commences after January 1, 2023.

2.The pipeline provides service to a city or township located within the state in which the majority of households or businesses did not have access to natural gas service as of January 1, 2023.

3.The pipeline is located within this state.

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Exemption.
All property, excluding the land on which it is situated, which is part of a natural gas
transmission or distribution pipeline system constructed in this state is exempt from taxation for
a period of fifteen years following the taxable year in which the pipeline becomes operational.
The exemption under this section applies if:
1. Construction of the pipeline commences after January 1, 2023.
2. The pipeline provides service to a city or township located within the state in which the
majority of households or businesses did not have access to natural gas service as of
January 1, 2023.

3. The pipeline is located within this state.