ND SB2189

Amends North Dakota Century Code subsection 9 of section 57-02-08 to expand church property tax exemptions beyond the previous two-acre limit.

Exempts buildings owned by religious corporations used for religious services, plus up to five additional acres for parking, landscaping, and sidewalk areas adjoining the main church building.

Exempts minister residences with usual outbuildings and up to two acres of land when located on non-adjacent property separate from the church.

Exempts all parking lots owned by religious organizations used by persons attending religious services from taxation.

Effective for taxable events occurring after December 31, 2010, and repeals subsection 7 of section 57-02-08.