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ND SB2339
Bill
Status
2/19/2015
Primary Sponsor
Robert Erbele
Click for details
AI Summary
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Amends North Dakota Century Code section 57-02-08 to expand the property tax exemption for "farm buildings and improvements" to include buildings used in agritourism activities.
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Requires owners of agritourism buildings to be registered with the division of tourism as an agritourism operator under chapter 53-13 to qualify for the farm building property tax exemption.
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Defines agritourism buildings as all or part of a building used in agritourism activity as defined in section 53-13-01.
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Takes effect for taxable years beginning after December 31, 2014.
Legislative Description
The inclusion of buildings used in agritourism within the property tax exemption for farm buildings; and to provide an effective date.
Last Action
Second reading, failed to pass, yeas 10 nays 79
3/27/2015