N.D. Cent. Code § 40-57.1-07

Current through 2023 Legislative Sessions
Section 40-57.1-07 - Exemptions - Time for making application
1. No property tax exemption shall be granted under this chapter unless the application for it is granted as provided in this chapter prior to the commencement of construction of the project as that term is defined in section 40-57.1-02 or prior to occupancy by the project operator if the project is an existing building.
2. Application for an income tax exemption as provided in this chapter must be made by the project operator no later than one year after the commencement of project operations.

N.D.C.C. § 40-57.1-07