North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-57-01
Definitions
As used in this chapter, unless the context or subject matter otherwise requires:
# 1.
"County designee" means a person or agent under the control of local or state governmental entities who is willing and able to cooperate with the state forester as provided in this chapter.
# 2.
"Forest" means an area of land normally supporting a growth of planted tree cover, woodlands, or windbreaks.
# 3.
"Forest stewardship" means the application of environmental and economic resource management principles to benefit current and future landowners, the public, and the forest resource.
# 4.
"State forester" means the state forester appointed under section 4.1-21-01 and, when reasonable, the agents and personnel under the state forester's control.
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In this chapter (10 sections)
- 57-57-01 · Definitions
- 57-57-02 · Eligibility for forest stewardship tax - Application
- 57-57-03 · Duties of the state forester
- 57-57-04 · Application and acceptance to constitute a contract
- 57-57-05 · Duty of local assessor
- 57-57-06 · Liability, rate, and collection of the tax - Lieu tax
- 57-57-08 · Report of the state forester - Declassification orders
- 57-57-09 · Public hearing by petition - Hearing board - Presiding…
- 57-57-10 · Procedural rules for hearing - Decision - Appeal
- 57-57-11 · Forest stewardship recognition