North Dakota Property Tax Law and 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
- City Board of Equalization
- County Board of Equalization
- State Board of Equalization
- Township Board of Equalization
- Collection of Rents for Payment of Taxes
- Collection of Delinquent Personal Property Taxes
- 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
- Mobile Telecommunications Tax Sourcing
- Payments in Lieu of Real Estate Taxes
- Payments in Lieu of Property Taxes
- Payment and Collection of Taxes
- Procedure for Payment of Tax or Redemption on Division of Real Estate
- Proceedings to Abate or Refund Taxes
- Review of Public Utility Assessments
- Rights of County When Lands Not Redeemed
- School District Special Reserve Fund
- Tax Levies and Limitations
- Tax Liens on Land Acquired by State
- Taxation of Express and Air Transportation Companies
- Taxation of Rural Electric Cooperatives
- Taxation of Cooperative Electrical Generating Plants
- Taxation of Mobile Homes
- Telecommunications Carriers Taxation
