TAXATION AND REVENUE 
SYSTEMS—NORTH DAKOTA. 173 
Seo. 180. The legislative assembly may provide for the levy, col 
lection, and disposition of an annual poll tax of not more than $1.50 
on every male inhabitant of this state over 21 and under 50 years of 
age, except paupers, idiots, insane persons, and Indians not taxed. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
(1) Township assessor, elected annually with the other town 
officers. 
(2) City assessor, appointed in each even numbered year by the 
mayor, with the approval of the city council. 
(3) County assessors, in counties not organized into civil town 
ships, elected for two years. 
(4) County treasurer, elected every two years, and eligible for 
not more than two terms. 
(5) Township board of review, composed of the board of super 
visors of each township, the board of trustees of each incorporated 
village, and the mayor and aldermen from the several wards of 
each city. 
(6) The city hoard of equalization, composed of the mayor and 
city council; in cities organized on the commission plan, the com 
mission. 
(7) Village board of equalization, composed of the board of trus 
tees. 
(8) County board of review and equalization, composed of the 
board of county commissioners. 
(9) State board of equalization, composed of the governor, state 
auditor, state treasurer, attorney general, and the commissioner of 
agriculture and labor. 
(10) State tax commission. 
By chapter 303, Laws of 1911, a tax commission was created, 
the members thereof to be appointed by the governor, one member 
to be appointed for a term of two years, one for four years, and 
one for six years, and thereafter each member is to be appointed 
for a term of six years. 
This hoard is to have and exercise general supervision over the 
administration of the assessment and tax laws of the state, over 
assessors, boards of renew, and boards of equalization, to the end 
that all assessments of property be made relatively just and equal 
at true value. 
Also has power to inquire into the system of accounting of public 
funds in use in townships, cities, villages, and counties, and to 
make needed recommendations for a uniform system of accounts of 
the receipts and disbursements of public funds in municipalities 
of the state. 
Is to assess at their actual value all light, heat, and power com 
panies doing business in the state. 
Is to consult and confer with the state board of equalization and 
aid them in the discharge of their duties. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—All real and 
personal property in this state, and all personal prop 
erty of persons or corporations residing or doing 
business therein, except as specially exempted, is 
subject to taxation 
(1) Real property, for the purposes of taxation, includes the 
land itself, whether laid out in town lots or otherwise, and all 
buildings, structures, and improvements, and all rights and privi 
leges, and mines and quarries appertaining thereto. 
(2) Personal property includes all goods, chattels, credits, 
moneys, and effects wheresoever they may he; and all ships, boats, 
vessels, whether at home or abroad, and all capital invested therein; 
all moneys at interest, whether within or without the state, due the 
person to he taxed, and all other debts due such persons; all public 
stocks and securities; all stock in turnpikes, railroads, canals, and 
other corporations, except national banks out of the state, owned 
by inhabitants of this state; the income of any annuity, unless the 
capital of such annuity be taxed within the state; all improvements 
made upon lands held under laws of the United States, the title to 
which is in any railroad company or other corporation not subject 
to the same mode and rule of taxation as other property. The gas 
and water mains and pipes laid in roads, etc., are personal property. 
The statute enumerates 27 classes. 
(3) Exemptions, in addition to public property, are: Schools, 
academies, colleges, and institutions of learning, with the books and 
furniture therein, and grounds not to exceed 40 acres, not used 
with a view to profit; property used for religious purposes, includ 
ing parsonages, and land not in excess of 1 acre; cemeteries; build 
ings for purely public charity; public hospitals, and all moneys and 
credits of each institution; and personal property of each individual 
to the amount of $10. Property of posts, lodges, chapters, com- 
manderies, and like organizations not organized for profit and used 
for places of meeting; property of any agricultural fair association 
not conducted for profit to any of its members. Exempted property 
is to be assessed and valued as other property. 
h. Assessment.—There is but one assessment for 
state, county, and city purposes. All counties or parts 
of counties not organized into civil townships are 
divided into assessors’ districts; each organized civil 
township and each city constitutes such a district. All 
property is required by statute to be assessed annually 
at its full cash value on April 1, and the district 
assessor is to determine the true and full value of 
each tract and parcel of real property by actual 
examination. A statement of personal property, 
verified by oath, is to be made by the owner, with 
reference to the value, on the 1st day of April. It 
is the duty of the assessor to fix the true and full value 
of all items of personal property and he is to take as a 
basis the price at a fair voluntary sale for cash. Re 
fusal to list or swear to the statement is to be noted by 
the assessor and prevents any application for correc 
tion of the assessment as made by the assessor. Re 
fusal is a misdemeanor and a false list is perjury. 
In unorganized counties taxation is administered by the county to 
which it is attached for judicial purposes, and taxes are assessed for 
state purposes only. 
Stockholders of every bank, state and national, are assessed on 
their stock where the bank is located. As a basis for valuation of 
the shares the assessor is to deduct the amount of investment in 
real estate from the aggregate amount of capital and surplus and 
undivided profits. 
Corporations are, in general, assessed as individuals, except rail 
ways, including street railways, and certain other public service 
companies, which are assessed by the state board of equali 
zation. The capital stock and franchises are to be listed where the 
principal office is located. The aggregate amount of indebtedness 
except for current expenses, not paid for purchase or improvement 
of property and the value of real and personal property are both 
deducted from the market value of the shares of stock. The re 
mainder is then listed as “bonds and stocks.” Such stock need 
not be listed by the shareholder. 
The state hoard of equalization assesses the value of the franchise, 
roadway, roadbed, rails, and rolling stock of all railroads, including 
street railroads, operated in the state. Apportionment is made