North Dakota Code > Chapter 57-02.1 – Payments in Lieu of Real Estate Taxes


§ 57-02.1-01	Definition
§ 57-02.1-02	Imposition of payments
§ 57-02.1-03	Assessment of property – Notice of county auditors
§ 57-02.1-04	Appearance before state board of equalization
§ 57-02.1-05	Computation of payment – Remittance to counties
§ 57-02.1-06	Allocation of revenue within counties
§ 57-02.1-07	Effective date

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Property: includes property, real and personal. See North Dakota Code 1-01-49
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
taxing district: means a county, city, township, school district, water conservation and flood control district, Garrison Diversion Conservancy District, county park district, joint county park district, irrigation district, park district, rural fire protection district, or any other subdivision of the state empowered to levy taxes. See North Dakota Code 57-02-01
United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
year: means twelve consecutive months. See North Dakota Code 1-01-33