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ND HB1082

Bill

Status

Passed

4/9/2015

Primary Sponsor

George Keiser

Click for details

Origin

House of Representatives

64th Legislative Assembly

AI Summary

  • Exempts leasehold interests in state-owned property leased for pasture or grazing purposes from property taxation.

  • Exempts state lands upon which the state makes payments in lieu of property taxes from being taxed as property of the lessee.

  • Clarifies that property held under lease from the state, United States, or political subdivisions is not subject to taxation when used for pasture or grazing purposes or when the state makes payments in lieu of taxes.

  • Effective for taxable years beginning after December 31, 2014.

  • Passed House 88-3 with 3 absent; passed Senate 46-0 with 1 absent.

Legislative Description

Application of property taxes to the value or the leasehold interest in state lands leased for pasture or grazing purposes; and to provide an effective date.

Last Action

Signed by Governor 04/08

4/9/2015

Committee Referrals

Finance and Taxation1/6/2015

Full Bill Text

No bill text available