# Title 57 — Taxation

## Chapter 57-02.1 — Payments in Lieu of Real Estate Taxes

### § 57-02.1-01. Definition.

As used in this chapter, unless the context or subject matter otherwise clearly indicates,
"property subject to valuation" means real property owned by the state or real property leased or
held by lease or license from the United States or a political subdivision of this state, and
controlled by the state game and fish department but does not include any land leased by such
department if such land is being assessed for ad valorem taxation to the owner.
### § 57-02.1-02. Imposition of payments.

The director of the game and fish department shall annually make payments, subject to
legislative appropriations, to the counties in which property subject to valuation is located
pursuant to the provisions of this chapter. The payments are in lieu of taxes which would
otherwise be available to the counties if the real property upon which these payments are based
were not owned by the state, United States, or a political subdivision of this state.
### § 57-02.1-03. Assessment of property - Notice of county auditors.

All property subject to valuation under this chapter must be assessed and valued for the
purpose of making the payments herein provided for, in the same manner as other real property
in this state is assessed and valued for tax purposes, except that improvements to any real
property may not be considered in the valuation. The county auditors of the counties in which
the property is located, prior to June thirtieth of each year, shall give notice in writing to the
director of the game and fish department and state tax commissioner of the value placed upon
the property subject to valuation by the county boards of equalization.
### § 57-02.1-04. Appearance before state board of equalization.

The state board of equalization shall equalize the value placed upon any tract of land
subject to valuation under this chapter. The director of the game and fish department may
appear before the state board of equalization to be heard for the purpose of opposing any
unreasonable or unjust value placed upon property subject to valuation as equalized by the
county board of equalization, or of opposing any increase or decrease in the valuation as
proposed by the state board of equalization, to the end that all valuations of like property may
be uniform and equal throughout the state.
### § 57-02.1-05. Computation of payment - Remittance to counties.

1. Upon receipt of the decision of the state board of equalization, the director of the game
and fish department shall compute the payments due to the counties in which property
subject to valuation is located by extending the mill levies which apply to other taxable
property in the taxing districts in which the property is located. The mill levies must be
extended against the property subject to valuation in the same manner as used for
other taxable property in the taxing districts. If the property subject to valuation is
leased or held by lease or license from the United States, the director of the game and
fish department shall deduct from the payment due to the county any amount paid to
that county by the United States or any agency or instrumentality of the United States
in lieu of real estate taxes on that property, up to a maximum of seventy-five cents per
acre [hectare]. The payments due to each county are the figure determined as herein
provided. No county may receive less in these payments for any parcel or tract of land
for any year than the county received in payments made pursuant to this chapter for
1974.
2. After computing the payments due to each county, the director of the game and fish
department shall remit to the counties the amounts due from the department, on or
before March first of the succeeding year for which the assessments and valuations
were made.

### § 57-02.1-06. Allocation of revenue within counties.

The revenue to which the county level of government is entitled must be determined
according to the proportion the county mill levy on other real property bears to the total mill
levies on real property of each taxing district wherein the property subject to valuation is located.
The revenue remaining after apportionment to the county level must be apportioned and
distributed among the various taxing districts in which the property for which payments are
made is located by the county auditor upon a pro rata basis to be determined according to the
proportion the assessed value of the property subject to valuation in each taxing district bears to
the total assessed value of all such property subject to valuation within the county. However, if
the property subject to valuation is leased or held by lease or license from the United States, the
payment made by the director of the game and fish department must be apportioned and
distributed among the various taxing districts, other than the county, in which the property for
which payments are made is located, by the county auditor upon a pro rata basis to be
determined according to the proportion the assessed value of the property subject to valuation
in each taxing district bears to the total assessed value of all such property subject to valuation
within the county. The amount of revenue allocated to each taxing district in which the property
subject to valuation is located must be divided among the various funds of the district according
to the proportion that the mill levy for any fund bears to the total of all mill levies spread against
other property in the taxing district that is assessed and taxed on an ad valorem basis.
### § 57-02.1-07. Effective date.

The effective date of this chapter is January 1, 1964, and no payments are due under the
provisions of this chapter until March 1, 1965.
