North Dakota § 57-32-01.2 Method of valuation

North Dakota Statutes

§ 57-32-01.2 — Method of valuation

North Dakota § 57-32-01.2

Title 57Taxation

Ch. 57-32Taxation of Express and Air Transportation Companies

This text of North Dakota § 57-32-01.2 (Method of valuation) 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 § 57-32-01.2 (2026).

Text

All of the operative property within North Dakota of each air carrier transportation company
which is defined as real property under section 57-02-04 must be valued for assessment
purposes by the tax commissioner and the state board of equalization. For the purpose of
determining the value of the operative property within North Dakota of each air transportation
company, the tax commissioner and the state board of equalization shall take into consideration
legally established evidences of value that enable the tax commissioner and the state board of
equalization to make a just and equitable assessment.

Free access — add to your briefcase to read the full text and ask questions with AI

All of the operative property within North Dakota of each air carrier transportation company
which is defined as real property under section 57-02-04 must be valued for assessment
purposes by the tax commissioner and the state board of equalization. For the purpose of
determining the value of the operative property within North Dakota of each air transportation
company, the tax commissioner and the state board of equalization shall take into consideration
legally established evidences of value that enable the tax commissioner and the state board of
equalization to make a just and equitable assessment.