North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-02-26
Certain property taxable to lessee or equitable owner - Exception
# 1.
Property held under a lease for a term of years, or under a contract for the purchase thereof, belonging to the United States or to the state or a political subdivision thereof, except such lands upon which the state makes payments in lieu of property taxes, or to any religious, scientific, or benevolent society or institution, whether incorporated or unincorporated, or to any railroad corporation whose property is not taxed in the same manner as other property, must be considered, for all purposes of taxation, as the property of the person so holding the same.
# 2.
Property held under an easement or a lease for a term of years and any improvements upon that property which are used for any purpose relating to discovery, exploration, processing, or transportation of oil or gas must be considered the property of the lessee or easement holder. For the purposes of this subsection, "improvements" does not include property subject to the provisions of chapter 57-06 or property subject to the in lieu of ad valorem tax provisions of chapter 57-51.
# 3.
Property owned by the state and held under a lease and any structure, fixture, or improvement located on that property is not taxable to the leaseholder if the structure, fixture, or improvement is used primarily for athletic and educational purposes at any state institution of higher education.
Source: view the official PDF
In this chapter (40 sections)
- 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
- 57-02-27.2 · Valuation and assessment of agricultural lands
- 57-02-27.3 · Taxable valuation of centrally assessed wind turbine…
- 57-02-28 · Basis for computation of tax
- 57-02-29 · Bond and oath of district assessor
- 57-02-30 · Assessor may administer oaths
- 57-02-31 · Auditor to furnish books to assessors at meeting
- 57-02-32 · Auditor to furnish tax list
- 57-02-33 · Assessor services for unorganized territory
- 57-02-34 · When and how assessment made
- 57-02-35 · Sickness or absence of owner
- 57-02-36 · List given to auditor for persons sick or absent
- 57-02-38 · Units of real property for assessment
- 57-02-39 · Irregularities of land to be platted into lots if required
- 57-02-42 · Personal property in transit - Definition - Exemption
- 57-02-43 · Records
- 57-02-44 · Reconsignment - Report - Tax
- 57-02-45 · Criminal penalty