| 1 | 1 | | 25.1082.01000 |
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| 2 | 2 | | Sixty-ninth |
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| 3 | 3 | | Legislative Assembly |
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| 4 | 4 | | of North Dakota |
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| 5 | 5 | | Introduced by |
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| 6 | 6 | | Representatives Grueneich, D. Anderson, Beltz, Brandenburg, Fisher, Holle, Satrom |
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| 7 | 7 | | Senators Conley, Erbele, Magrum |
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| 8 | 8 | | A BILL for an Act to amend and reenact section 57-02-10 of the North Dakota Century Code, |
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| 9 | 9 | | relating to a property tax exemption for certain agricultural land upon which an easement has |
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| 10 | 10 | | been granted to the United States; and to provide an effective date. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA: |
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| 12 | 12 | | SECTION 1. AMENDMENT. Section 57-02-10 of the North Dakota Century Code is |
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| 13 | 13 | | amended and reenacted as follows: |
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| 14 | 14 | | 57-02-10. Inundated and, highway easement, and agricultural easement lands exempt |
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| 15 | 15 | | from taxation. |
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| 16 | 16 | | 1.The board of county commissioners is authorized and directed to remove from the tax |
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| 17 | 17 | | rolls and to declare as exempt from taxation all inundated lands: |
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| 18 | 18 | | a.Inundated land upon which the owner thereof has granted or hereafter shall |
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| 19 | 19 | | grantgrants a permanent easement to the United States of America, its |
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| 20 | 20 | | instrumentalities, or agencies, for the purpose of constructing, maintaining, and |
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| 21 | 21 | | operating a water or wildlife conservation projects, and all landsproject; |
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| 22 | 22 | | b.Land upon which the owner thereof has granted or hereafter shall grantgrants an |
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| 23 | 23 | | easement for a highway or road right of way to the United States, its |
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| 24 | 24 | | instrumentalities or agencies, or to the state or its political subdivisions,; and such |
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| 25 | 25 | | lands so |
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| 26 | 26 | | c.Agricultural land upon which a permanent easement has been granted to the |
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| 27 | 27 | | United States, its instrumentalities, or agencies, for the purpose of protection, |
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| 28 | 28 | | restoration, or enhancement of wetlands in this state. |
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| 29 | 29 | | 2.Land removed from the tax rolls shallunder subdivisions a and b of subsection 1 must |
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| 30 | 30 | | remain exempt until such time as suchthe water or wildlife conservation projectsproject |
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| 31 | 31 | | or highway shall have beenis abandoned. Such lands shallThe land may not be |
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| 32 | 32 | | Page No. 1 25.1082.01000 |
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| 33 | 33 | | HOUSE BILL NO. 1383 |
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| 58 | 58 | | 24 Sixty-ninth |
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| 59 | 59 | | Legislative Assembly |
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| 60 | 60 | | removed from the tax rolls and declared exempt from taxation until such time as the |
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| 61 | 61 | | construction of suchthe water or wildlife conservation projectsproject or highway |
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| 62 | 62 | | thereon shall have been completedis complete. |
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| 63 | 63 | | SECTION 2. EFFECTIVE DATE. This Act is effective for taxable years beginning after |
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| 64 | 64 | | December 31, 2024. |
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| 65 | 65 | | Page No. 2 25.1082.01000 |
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