North Dakota Statutes
§ 57-62-01 — Definitions
As used in this chapter, unless the context or subject matter otherwise requires:
1."Coal development" means the mining of coal and industries directly related to the
processing of coal, including the generation of electricity from coal or coal products,
coal gasification, coal liquefaction, and the manufacture of fertilizer from coal.
2."Impacted city" means a city which demonstrates actual or anticipated extraordinary
expenditures caused by coal or oil and gas development and the growth incidental
thereto.
3."Impacted county" means a county which demonstrates actual or anticipated
extraordinary expenditures caused by coal or oil and gas development and the growth
incidental thereto.
4."Impacted school district" means a public school district which demonstrates actual or
anticipated e
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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