Statutes, codes, and regulations
North Dakota Century Code
Title 47 - PROPERTY
Chapter 47-04.1 - CONDOMINIUM OWNERSHIP OF REAL PROPERTY
Section 47-04.1-13 - Real property tax and special assessments - Levy on each unit

N.D. Cent. Code § 47-04.1-13

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Current through 2023 Legislative Sessions
Section 47-04.1-13 - Real property tax and special assessments - Levy on each unit

All real property taxes and special assessments shall be levied on each unit and its respective appurtenant fractional share or percentage of the land, general common elements and limited common elements where applicable as such units and appurtenances are separately owned, and not on the entire project.

Any exemption from taxes that may exist on real property or the ownership thereof shall not be denied by virtue of the registration of the property under the provisions of this chapter.

N.D.C.C. § 47-04.1-13