{"data":{"id":"us-nd/n.d.-cent.-code-17-05-12","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 17-05-12","heading":"Exemption from property taxes","body":"Transmission facilities built under this chapter are exempt from property taxes for a period determined by the authority not to exceed the first five taxable years of operation; after this initial period, transmission lines of two hundred thirty kilovolts or larger and the transmission lines' associated transmission substations remain exempt from property taxes but are subject to a per mile tax at the full per mile rate and subject to the same manner of imposition and allocation as the per mile tax imposed by section 57-33.2-02 without application of the discounts provided in that section.","path":["Title 17 Energy","Chapter 17-05 Transmission Authority"],"source_url":"https://ndlegis.gov/cencode/t17c05.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"92dc5b01529f8ca10a754115173184c2f716aae7f3a2b9915411140667044e88","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-17-05-11","next":"us-nd/n.d.-cent.-code-17-05-13"},"notice":"GroundRules: Original legal text. Not legal advice."}