North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-02-14
Valuation of real property exempt from taxation
Official textlegis.nd.gov
At the time of making the assessment of real property, the assessor shall enter in a separate list each description of property exempt by law and shall value it in the same manner as other property, designating in each case to whom such property belongs and for what purpose used. This section does not apply to property of the United States, this state, or a political subdivision of this state or farm buildings or farm residences exempt from property taxes by law.
Source: view the official PDF
In this chapter (40 sections)
- 57-02-05 · Personal property defined
- 57-02-05.1 · Personal property defined
- 57-02-06 · Who are deemed merchants
- 57-02-07 · Who are deemed manufacturers
- 57-02-08 · Property exempt from taxation
- 57-02-08.1 · Homestead credit
- 57-02-08.2 · Homestead credit - Certification
- 57-02-08.3 · Homestead credit for special assessments - Certification -…
- 57-02-08.4 · Conditional property tax exemption for owners of wetlands
- 57-02-08.5 · Wetlands tax exemption payment - Certification
- 57-02-08.6 · Authorization for receipt of funds
- 57-02-08.8 · Property tax credit for disabled veterans - Certification…
- 57-02-08.9 · Primary residence credit - Qualification
- 57-02-08.10 · Primary residence credit - Certification - Distribution
- 57-02-09 · Basis of exemptions
- 57-02-10 · Inundated and highway easement lands exempt from taxation
- 57-02-11 · Listing of property - Assessment thereof
- 57-02-11.1 · Townhouses - Common areas - Assessment and taxation
- 57-02-12 · Manner of listing personal property
- 57-02-13 · False list under oath - Perjury
- 57-02-14 · Valuation of real property exempt from taxation
- 57-02-14.1 · Tax exemption certificate for real property to be filed -…
- 57-02-15 · Place of listing personal property
- 57-02-16 · Nonresident's farm property
- 57-02-17 · Listing of personal property moved between April first and…
- 57-02-18 · Listing of range stock
- 57-02-18.1 · Taxation of livestock after thirty days
- 57-02-18.2 · Livestock tax proration after April first
- 57-02-18.3 · Livestock list submitted to auditor
- 57-02-18.4 · Livestock assessment by auditor
- 57-02-18.5 · Notice to auditor of livestock movement
- 57-02-18.6 · Livestock tax collectible where danger of movement
- 57-02-18.7 · Effect of prior livestock assessment
- 57-02-19 · Assessment of oil and gas drilling equipment
- 57-02-20 · Exemption of farm machinery for one year
- 57-02-22 · Place of listing in case of doubt
- 57-02-23 · Number or name of school district to be listed
- 57-02-24 · Assessors to list coal and minerals
- 57-02-25 · Procedure in assessment of coal and mineral reserves
- 57-02-26 · Certain property taxable to lessee or equitable owner -…