N.D. Cent. Code § 57-06-17.1
Current through 2023 Legislative Sessions
Property, not including land, is exempt from taxation during construction and for the first ten full taxable years following initial operation if it consists of a pipeline, constructed after 1996, and necessary associated equipment for the transportation or storage of carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas.
N.D.C.C. § 57-06-17.1