North Dakota Statutes
§ 57-38.1-11 — Property owned and rented
North Dakota § 57-38.1-11
This text of North Dakota § 57-38.1-11 (Property owned and rented) 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 § 57-38.1-11 (2026).
Text
Property owned by the taxpayer is valued at its original cost. Property rented by the
taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual
rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from
subrentals.
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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 § 57-38.1-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-11.