Title 57 Taxation
57-02. General Property Assessment
57-02.1. Payments in Lieu of Real Estate Taxes
57-02.2. Exemption of Improvements to Buildings
57-02.3. Payments in Lieu of Property Taxes
57-02.4. Crew Housing Permit Fees
57-03. Assessment and Valuation of Grain [Repealed]
57-04. Assessment of Petroleum Property [Repealed]
57-05. Assessment of Railroad Property
57-06. Assessment and Taxation of Public Utilities
57-07. Correction of Assessments of Public Utility Property
57-08. Review of Public Utility Assessments
57-09. Township Board of Equalization
57-10. Village Board of Equalization [Repealed]
57-11. City Board of Equalization
57-11.1. Personal Property Assessment Formula [Repealed]
57-12. County Board of Equalization
57-13. State Board of Equalization
57-14. Correction of Assessments of Property
57-15. Tax Levies and Limitations
57-16. Excess Levies in School Districts [Repealed]
57-17. Excess Levies in Counties, Municipalities, and Townships [Repealed]
57-18. Tax Levy for County Improvements [Repealed]
57-19. School District Special Reserve Fund
57-20. Payment and Collection of Taxes
57-21. Collection of Rents for Payment of Taxes
57-22. Collection of Delinquent Personal Property Taxes
57-23. Proceedings to Abate or Refund Taxes
57-23.1. Tax Appeals Board [Unconstitutional and Repealed]
57-24. Sale of Land for Delinquent Taxes [Repealed]
57-25. Payment of Tax or Redemption on Division of Real Estate
57-26. Redemption From Real Estate Tax Sales [Repealed]
57-27. Rights of Private Purchaser When Land Not Redeemed [Repealed]
57-28. Rights of County When Lands Not Redeemed
57-29. Tax Liens on Land Acquired by State
57-30. Action by County to Quiet Title
57-31. Taxation of Transient Stocks of Merchandise [Repealed]
57-32. Taxation of Express and Air Transportation Companies
57-33. Taxation of Rural Electric Cooperatives [Repealed]
57-33.1. Taxation of Cooperative Electrical Generating Plants [Repealed]
57-33.2. Electric Generation, Distribution, and Transmission Taxes
57-34. Telecommunications Carriers Taxation
57-34.1. Mobile Telecommunications Tax Sourcing
57-35. Taxation of Banks and Trust Companies [Repealed]
57-35.1. Taxation of Building and Loan Associations [Repealed]
57-35.2. Privilege Tax on Financial Institutions [Repealed]
57-35.3. Financial Institutions Taxation [Repealed]
57-36. Tobacco Products Tax Law
57-36.1. Controlled Substances Tax [Repealed]
57-38.1. Uniform Division of Income Tax Act
57-38.2. Income Averaging [Repealed]
57-38.3. Setoff of Income Tax Refund
57-38.4. Water's Edge Method Election
57-38.5. Seed Capital Investment Tax Credit
57-38.6. Agricultural Business Investment Tax Credit
57-39.1. Motor Vehicle Excise Tax [Repealed]
57-39.3. In Lieu of Sales Tax Fees [Repealed]
57-39.4. Streamlined Sales and Use Tax Agreement
57-39.4a. Simplified Sales and Use Tax Administration Act [Repealed]
57-39.5. Farm Machinery Gross Receipts Tax
57-39.6. Alcoholic Beverage Gross Receipts Tax
57-39.7. Lodging Gross Receipts Tax [Expired]
57-39.8. State-Tribal Sales, Use, and Gross Receipts Tax Agreements [Repealed]
57-39.9. State-Tribal Sales, Use, and Gross Receipts Tax Agreements
57-39.10. State-Tribal Alcohol, Tobacco, and Alcoholic Beverages Gross Receipts Tax Agreements
57-40.1. Motor Vehicle Use Tax [Repealed]
57-40.3. Motor Vehicle Excise Tax
57-40.4. Motor Vehicle Excise Tax Refunds
57-40.6. Emergency Services Communication Systems
57-41. Motor Fuel Tax [Repealed]
57-42. Motor Fuel Use Tax [Repealed]
57-43. Additional Motor Fuel Tax [Repealed]
57-43a. Two-Cent Special Motor Fuel Tax [Disapproved]
57-43.1. Motor Vehicle Fuels and Importer for Use Taxes
57-43.2. Special Fuels and Importer for Use Taxes
57-45. Miscellaneous Provisions
57-46. Tax Concessions Applicable to Persons in Armed Forces [Repealed and Omitted]
57-48. State Highway Anticipation Certificates [Repealed]
57-49. Mineral Rights Privilege Tax [Repealed]
57-50. Refund Motor Fuel Tax [Repealed]
57-51. Oil and Gas Gross Production Tax
57-51.2. Tribal Oil and Gas Agreements
57-52. Special Fuels Tax Act [Repealed]
57-53. Special Fuels Tax Levy [Repealed]
57-54. Motor Vehicle Fuel Tax [Repealed]
57-54.1. Importers for Use Tax Act [Repealed]
57-54.2. Highway Contract Tax [Repealed]
57-56. Aviation Fuel Tax [Repealed]
57-58. Allocations to Counties and Political Subdivisions [Repealed]
57-60. Coal Conversion Facilities Privilege Tax
57-63. Provider Assessment for Intermediate Care
57-64. Mill Levy Reduction Allocations and Grants [Repealed]