N.D.C.C. § 57-02-04 — Real property defined

Real property, for the purpose of taxation, includes:
1. The land itself, whether laid out in town lots or otherwise, and improvements to the
land, such as ditching, surfacing, and leveling, except plowing and trees, and all rights
and privileges thereto belonging or in anywise appertaining, and all mines, minerals,
and quarries in and under the same and shall expressly include all such improvements
made by persons to lands held by them under the laws of the United States, all such
improvements to land the title to which still is vested in any railroad company and
which is not used exclusively for railroad purposes, and improvements to land
belonging to any other corporation or limited liability company whose property is not
subject to the same mode and rule of taxation as other property.
2. All structures and buildings, including manufactured homes as defined in section
41-09-02 with respect to which the requirements of subsections 1 through 3 of section
39-05-35, as applicable, have been satisfied, including systems for the heating,
air-conditioning, ventilating, sanitation, lighting, and plumbing of such structures and
buildings, and all rights and privileges thereto belonging or in anywise appertaining,
but shall not include items which pertain to the use of such structures and buildings,
such as machinery or equipment used for trade or manufacture which are not
constructed as an integral part of and are not essential for the support of such
structures or buildings, and which are removable without materially limiting or
restricting the use of such structures or buildings.
3. Machinery and equipment, but not including small tools and office equipment, used or
intended for use in any process of refining products from oil or gas extracted from the
earth, but not including such equipment or appurtenances located on leased oil and
gas production sites.