25.1082.01000
Sixty-ninth
Legislative Assembly
of North Dakota
Introduced by
Representatives Grueneich, D. Anderson, Beltz, Brandenburg, Fisher, Holle, Satrom
Senators Conley, Erbele, Magrum
A BILL for an Act to amend and reenact section 57-02-10 of the North Dakota Century Code,
relating to a property tax exemption for certain agricultural land upon which an easement has
been granted to the United States; and to provide an effective date.
BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
SECTION 1. AMENDMENT. Section 57-02-10 of the North Dakota Century Code is
amended and reenacted as follows:
57-02-10. Inundated and, highway easement, and agricultural easement lands exempt
from taxation.
1.The board of county commissioners is authorized and directed to remove from the tax
rolls and to declare as exempt from taxation all inundated lands:
a.Inundated land upon which the owner thereof has granted or hereafter shall
grantgrants a permanent easement to the United States of America, its
instrumentalities, or agencies, for the purpose of constructing, maintaining, and
operating a water or wildlife conservation projects, and all landsproject;
b.Land upon which the owner thereof has granted or hereafter shall grantgrants an
easement for a highway or road right of way to the United States, its
instrumentalities or agencies, or to the state or its political subdivisions,; and such
lands so
c.Agricultural land upon which a permanent easement has been granted to the
United States, its instrumentalities, or agencies, for the purpose of protection,
restoration, or enhancement of wetlands in this state.
2.Land removed from the tax rolls shallunder subdivisions a and b of subsection 1 must
remain exempt until such time as suchthe water or wildlife conservation projectsproject
or highway shall have beenis abandoned. Such lands shallThe land may not be
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HOUSE BILL NO. 1383
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24 Sixty-ninth
Legislative Assembly
removed from the tax rolls and declared exempt from taxation until such time as the
construction of suchthe water or wildlife conservation projectsproject or highway
thereon shall have been completedis complete.
SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after
December 31, 2024.
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