North Dakota Statutes
§ 57-65-04 — Type of tax
For purposes of interpreting section 5 of article X of the Constitution of North Dakota,
relating to federal land bank taxation and to the taxation of other governmental entities if their
immunity from taxation has been waived, the tax under this chapter is a real property tax on
subsurface mineral-producing estates and interests.
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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