North Dakota Statutes
§ 57-51-04 — Equipment used in production exempt from ad valorem tax
No equipment, material, or property is exempt from the payment of ad valorem tax by
reason of the payment of the gross production tax as herein provided except such equipment,
machinery, tools, material, or property as is actually necessary and being used at the site of a
producing well in the production of oil or gas; and it is expressly declared that no ice plants,
hospitals, office buildings, garages, residences, gasoline extraction or absorption plants, water
systems, fuel systems, roominghouses, and other buildings, nor any equipment or material used
in connection therewith is exempt from ad valorem tax, nor are drilling rigs exempt. The real
property is not exempt under this chapter except to the extent of the mineral interests therein.
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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 commissioner