North Dakota Code > Chapter 57-02.2 – Exemption of Improvements to Buildings


§ 57-02.2-01	Declaration and finding of public purpose
§ 57-02.2-02	Improvement defined
§ 57-02.2-03	Tax exemption for improvements to commercial and residential buildings and structures – Property owner’s certificate

Assessed valuation: means fifty percent of the true and full value of property. See North Dakota Code 57-02-01
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Governing body: means a board of county commissioners, city council, board of city commissioners, school board, or board of education, or the similarly constituted and acting board of any other municipality. See North Dakota Code 57-02-01
Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
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