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        <title>North Dakota Constitution - date:2002-07-11:artx:sec5</title>
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        <title>North Dakota Constitution</title>
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        <description>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 waived by an…</description>
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