Property subject to taxation
N.D. Cent. Code § 57-02-03
in effect57-02-03. Property subject to taxation
All property in this state is subject to taxation unless expressly exempted by law.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c02.pdf#nameddest=57-02-03Fetched: 10/16/2026
