https://www.ndconst.org/ 2026-05-03T12:34:30+00:00 https://www.ndconst.org/ https://www.ndconst.org/_media/wiki/logo.png text/html 2019-02-11T20:33:01+00:00 Anonymous (anonymous@undisclosed.example.com) https://www.ndconst.org/artx/sec5/start?rev=1549917181&do=diff Section 5. Taxes shall be uniform upon the same class of property including franchises within the territorial limits of the authority levying the tax. The legislative assembly may by law exempt any or all classes of personal property from taxation and within the meaning of this section, fixtures, buildings and improvements of every character, whatsoever, upon land shall be deemed personal property. The property of the United States, to the extent immunity from taxation has not been waiv…