N.D.C.C. § 57-02-14.1 — Tax exemption certificate for real property to be filed - Exceptions

Any person, corporations, limited liability companies, associations, or organizations owning
real property located within a municipality which claims that such real property is exempt from
assessment and taxation shall file with the assessor and with the county auditor a certificate
setting out all facts on which the claim for exemption is based, including the names of owners,
the date such property was acquired, the legal description, the use to which the property was
put during the twelve months preceding the assessment date, and any other information which
the assessor may request. This certificate shall be filed with the assessor and the county auditor
each year before the assessment date. If the certificate is not filed as provided herein, the
assessor shall regard the property as nonexempt property and shall assess it as such. The
provisions of this section shall not apply in any case when the real property is owned by the
United States or the state of North Dakota or any of its departments, institutions, agencies, or
political subdivisions.