North Dakota Statutes
§ 57-57-06 — Liability, rate, and collection of the tax - Lieu tax
The owner shall pay to the county treasurer, at the time taxes on other real property are
due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the
total real property taxes on the land of the owner and subject to collection in the same manner
as any other real property taxes. The payment of taxes under this chapter is in lieu of all
ad valorem taxes by the state, counties, towns, townships, school districts, and other
municipalities upon any property rights attached to the forest. It is expressly provided that the
forest stewardship tax is not in lieu of income taxes nor excise taxes upon the sale of forest
products or services that may be derived from the forest.
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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