North Dakota Code 57-02-05.1 – Personal property defined
Current as of: 2023 | Check for updates
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Personal property, for the purpose of taxation, includes all property that is not included within the definition of real property.
Terms Used In North Dakota Code 57-02-05.1
- 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.