{"data":{"id":"us-nd/n.d.-cent.-code-57-02-03","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-02-03","heading":"Property subject to taxation","body":"All property in this state is subject to taxation unless expressly exempted by law.","path":["Title 57 Taxation","Chapter 57-02 General Property Assessment"],"source_url":"https://ndlegis.gov/cencode/t57c02.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"ae607336ffb5a3ef78dfe445617a4e1c2c3243a7d1e2c0eab318d0968223844f","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-02-02","next":"us-nd/n.d.-cent.-code-57-02-04"},"notice":"GroundRules: Original legal text. Not legal advice."}