North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-02-15
Place of listing personal property
Except as otherwise provided by statute, or by the constitution, all taxable tangible personal property shall be assessed in the county, city, township, or district in which it is situated.
Moneyed capital within the meaning of 12 U.S.C. 548 and such other moneys and credits as hereafter may be made taxable, including stocks and bonds other than bank stock, shall be listed and assessed against the owner thereof at the owner's place of business, and, if a corporation or limited liability company, at its principal place of business, and if there is no principal place of business or office in this state, then such personal property shall be listed in the assessment district in which the business of the corporation, limited liability company, or person is carried on.
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In this chapter (40 sections)
- 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 -…
- 57-02-26.1 · Assessment to lessee of personal property owned by a bank
- 57-02-27.1 · Property to be valued at true and full value