North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-02.1-03-02
Requirements for property tax exemption
Official textlegis.nd.govlast amended
To be exempt from ad valorem property tax, property must meet all of the following conditions:
# 1.
Property must be used in the actual production of oil or gas.
# 2.
Property must be at the site of a producing well. Property is considered to be at the site of a producing well if it is used prior to the first point at which it is both feasible and reasonable to measure, or point of sale, whichever is first.
# 3.
Property must be necessary, but need not be indispensable, to the production of oil or gas.
Amendment history
History: Effective January 1, 1989. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-03, 57-51-04 1
Source: view the official PDF
In this article (22 sections)
- 81-02.1-01-01 · Definitions
- 81-02.1-01-02 · Filing requirements
- 81-02.1-01-03 · Form and contents of application
- 81-02.1-01-04 · Computation of tax
- 81-02.1-01-05 · Filing procedures for the counties - Payment of tax
- 81-02.1-01-05.1 · Form of tax permit
- 81-02.1-01-06 · Accounting of mobile home taxes
- 81-02.1-01-07 · Due dates
- 81-02.1-01-08 · Noncompliance by mobile home owner
- 81-02.1-01-09 · Penalties cannot be waived
- 81-02.1-01-10 · Collections
- 81-02.1-01-11 · Application by new owner not required if mobile home…
- 81-02.1-01-12 · Permit nontransferable
- 81-02.1-01-13 · Mobile home temporarily in state
- 81-02.1-01-14 · Tax not applicable to licensed mobile home dealers
- 81-02.1-01-15 · Liability for taxes upon sale of mobile home
- 81-02.1-01-15.1 · Priority for delinquent taxes
- 81-02.1-01-16 · No refunds or credits upon sale or disposition
- 81-02.1-01-17 · Moving permit
- 81-02.1-01-18 · Tax permits lost or destroyed
- 81-02.1-03-01 · Definitions
- 81-02.1-03-02 · Requirements for property tax exemption