Chapter 57-02 - GENERAL PROPERTY ASSESSMENT

Section 57-02-01 - Definitions
Section 57-02-01.1 - Certification of assessors
Section 57-02-02 - Abbreviations used in land descriptions
Section 57-02-03 - Property subject to taxation
Section 57-02-04 - Real property defined
Section 57-02-05 - [Repealed]
Section 57-02-05.1 - Personal property defined
Section 57-02-06 - [Repealed]
Section 57-02-07 - [Repealed]
Section 57-02-08 - Property exempt from taxation
Section 57-02-08.1 - Homestead credit
Section 57-02-08.2 - Homestead credit - Certification
Section 57-02-08.3 - Homestead credit for special assessments - Certification - Lien
Section 57-02-08.4 - Conditional property tax exemption for owners of wetlands
Section 57-02-08.5 - Wetlands tax exemption payment - Certification
Section 57-02-08.6 - Authorization for receipt of funds
Section 57-02-08.7 - License fee in lieu of property taxes on leases for tourism or concession purposes
Section 57-02-08.8 - Property tax credit for disabled veterans - Certification - Distribution
Section 57-02-08.9 - [Effective for first two taxable years beginning 1/1/2024 through 1/1/2026] [Expired Effective 1/1/2026] Primary residence credit - Qualification - Application
Section 57-02-08.10 - [Expired Effective 7/1/2026] Primary residence credit - Certification - Distribution
Section 57-02-09 - Basis of exemptions
Section 57-02-10 - Inundated and highway easement lands exempt from taxation
Section 57-02-11 - Listing of property - Assessment thereof
Section 57-02-11.1 - Townhouses - Common areas - Assessment and taxation
Section 57-02-11.2 - Confidentiality of information provided by commercial property owners for assessment purposes
Section 57-02-12 - [Repealed]
Section 57-02-13 - [Repealed]
Section 57-02-14 - Valuation of real property exempt from taxation
Section 57-02-14.1 - Tax exemption certificate for real property to be filed - Exceptions
Section 57-02-15 - Place of listing personal property
Section 57-02-16 - [Repealed]
Section 57-02-17 - [Repealed]
Section 57-02-18 - [Repealed]
Section 57-02-18.1 - [Repealed]
Section 57-02-18.2 - [Repealed]
Section 57-02-18.3 - [Repealed]
Section 57-02-18.4 - [Repealed]
Section 57-02-18.5 - [Repealed]
Section 57-02-18.6 - [Repealed]
Section 57-02-18.7 - [Repealed]
Section 57-02-19 - [Repealed]
Section 57-02-20 - [Repealed]
Section 57-02-21 - [Repealed]
Section 57-02-22 - [Repealed]
Section 57-02-23 - [Repealed]
Section 57-02-24 - [Repealed]
Section 57-02-25 - [Repealed]
Section 57-02-26 - Certain property taxable to lessee or equitable owner - Exception
Section 57-02-26.1 - [Repealed]
Section 57-02-27 - Property to be valued at a percentage of assessed value - Classification of property - Limitation on valuation of annexed agricultural lands
Section 57-02-27.1 - Property to be valued at true and full value
Section 57-02-27.2 - Valuation and assessment of agricultural lands
Section 57-02-27.3 - [Repealed]
Section 57-02-28 - Basis for computation of tax
Section 57-02-29 - Bond and oath of district assessor
Section 57-02-30 - Assessor may administer oaths
Section 57-02-31 - Auditor to furnish books to assessors at meeting
Section 57-02-32 - Auditor to furnish tax list
Section 57-02-33 - Assessor services for unorganized territory
Section 57-02-34 - When and how assessment made
Section 57-02-35 - [Repealed]
Section 57-02-36 - [Repealed]
Section 57-02-37 - [Repealed]
Section 57-02-38 - Units of real property for assessment
Section 57-02-39 - Irregularities of land to be platted into lots if required
Section 57-02-40 - Taxes paramount lien on real estate - Statute of limitations not applicable to personal property taxes
Section 57-02-41 - Attachment of tax lien and prorating taxes as between vendor and purchaser
Section 57-02-42 - [Repealed]
Section 57-02-43 - [Repealed]
Section 57-02-44 - [Repealed]
Section 57-02-45 - [Repealed]
Section 57-02-46 - [Repealed]
Section 57-02-47 - Name of billboard owner
Section 57-02-48 - Failure to designate billboard owner - Penalty
Section 57-02-49 - [Repealed]
Section 57-02-50 - Agricultural land valuation fund - Deposits - Continuing appropriation
Section 57-02-51 - Notice of township and city equalization meetings to be published - Date of equalization meeting
Section 57-02-52 - Notice of county equalization meetings to be published - Date of equalization meeting
Section 57-02-53 - Assessment increase notice to property owner