North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-62-01 — Definitions
As used in this chapter, unless the context or subject matter otherwise requires:
1. "Coal development" means the mining of coal and industries directly related to the
processing of coal, including the generation of electricity from coal or coal products,
coal gasification, coal liquefaction, and the manufacture of fertilizer from coal.
2. "Impacted city" means a city which demonstrates actual or anticipated extraordinary
expenditures caused by coal or oil and gas development and the growth incidental
thereto.
3. "Impacted county" means a county which demonstrates actual or anticipated
extraordinary expenditures caused by coal or oil and gas development and the growth
incidental thereto.
4. "Impacted school district" means a public school district which demonstrates actual or
anticipated extraordinary expenditures caused by coal or oil and gas development and
the growth incidental thereto.
5. "Impacted taxing district" means a taxing district as defined in subsection 7 which
demonstrates actual or anticipated extraordinary expenditures caused by coal or oil
and gas development and the growth incidental thereto.
6. "Oil and gas development" means the exploration for and production of oil and gas
and industries directly relating to the refining or processing of the oil or gas.
7. "Taxing district" means any political subdivision, other than those included in
subsections 2 through 4, empowered by law to levy taxes.
Source: official text