North Dakota law · Condominium Ownership of Real Property

N.D.C.C. § 47-04.1-13

Real property tax and special assessments - Levy on each unit

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What this section does for you

Property taxes and special assessments are levied on each unit separately, never on the entire project, and existing tax exemptions are preserved.
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The statutory text

Verbatim from the public record. The law itself is a government work — always confirm the current version on the official source before you rely on it.

All real property taxes and special assessments shall be levied on each unit and its respective appurtenant fractional share or percentage of the land, general common elements and limited common elements where applicable as such units and appurtenances are separately owned, and not on the entire project. Any exemption from taxes that may exist on real property or the ownership thereof shall not be denied by virtue of the registration of the property under the provisions of this chapter.

Section facts

N.D.C.C. § 47-04.1-13

What this section does for you

The statutory text

Section facts

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