This bill amends section 57-02-10 of the North Dakota Century Code to expand the property tax exemption for certain lands. The new language introduces an exemption for agricultural land upon which a permanent easement has been granted to the United States for the protection, restoration, or enhancement of wetlands. Additionally, the bill clarifies that the board of county commissioners is responsible for removing inundated land and highway easement lands from the tax rolls, ensuring that these lands remain exempt until the associated conservation projects or highway constructions are completed.

The bill also specifies that land exempted under the new provisions must remain so until the relevant projects are abandoned, and it emphasizes that the exemption applies only after the completion of the construction of the water or wildlife conservation projects or highways. The effective date for this amendment is set for taxable years beginning after December 31, 2024.

Statutes affected:
INTRODUCED: 57-02-10