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  2. ND Property Tax Laws & Regulations

ND Property Tax Laws & Regulations

Law

Property Taxation - N.D.C.C Chapters 57-02 through 57-35, and 57-55
  • Action by County to Quiet Title
  • Assessment of Railroad Property
  • Assessment and Taxation of Public Utilities
  • Board of Equalization
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  • Collection of Rents for Payment of Taxes
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  • Correction of Assessment of Property
  • Correction of Assessments of Public Utility Property
  • Excess Levies in School Districts
  • Excess Levies in Counties, Municipalities, and Townships
  • Exemption of Improvements to Commercial and Residential Buildings
  • General Property Assessment
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  • Payments in Lieu of Real Estate Taxes
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  • Procedure for Payment of Tax or Redemption on Division of Real Estate
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  • School District Special Reserve Fund
  • Tax Levies and Limitations
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  • Taxation of Express and Air Transportation Companies
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  • Taxation of Mobile Homes
  • Telecommunications Carriers Taxation

Administrative Rules

  • Certification of Assessment Officials
  • Coal Conversion Facility Privilege Tax
  • Coal Severance Tax
  • Mobile Home Taxes
  • Property Exempt from Ad Valorem Property Tax
  • Tax Commissioner Opinion Rules

Civil Procedure

  • North Dakota Rules of Civil Procedure

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