North Dakota § 17-05-12 - Exemption from property taxes
Full text of North Dakota North Dakota Century Code § 17-05-12 — Exemption from property taxes, with citation guidance and answers to common questions.
§ 17-05-12. Exemption from property taxes
Transmission facilities built under this chapter are exempt from property taxes for a period determined by the authority not to exceed the first five taxable years of operation; after this initial period, transmission lines of two hundred thirty kilovolts or larger and the transmission lines' associated transmission substations remain exempt from property taxes but are subject to a per mile tax at the full per mile rate and subject to the same manner of imposition and allocation as the per mile tax imposed by section 57-33.2-02 without application of the discounts provided in that section.
Source: official North Dakota text · Last verified 2026-08-27
Frequently Asked Questions About North Dakota § 17-05-12
What does North Dakota Century Code § 17-05-12 cover?
Section 17-05-12 ("Exemption from property taxes") is part of the North Dakota Century Code, the codified statutory law of North Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Dakota § 17-05-12?
A common citation format is "North Dakota Century Code § 17-05-12" (North Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Dakota official source linked on this page or consult a licensed North Dakota attorney.
How does North Dakota § 17-05-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Dakota.