AGO 81-054.

• Case Date: June 04, 1981
• Court: North Dakota

North Dakota Attorney General Opinions 1981. AGO 81-054. Office of the Attorney General State of North Dakota Opinion No. 81-54Date Issued: June 4, 1981Requested by: Kent Conrad State Tax Commissioner--QUESTION PRESENTED-- Whether the governing body of a city, acting as the city board of equalization, may 'freeze' the 1981 assessments of platted agricultural lands within the city's limits at the amount of the 1980 assessment.--ATTORNEY GENERAL'S OPINION-- It is my opinion that a city board of equalization may not freeze the 1981 assessments of platted agricultural lands within a city's limits at the amount of the 1980 assessment. --ANALYSIS-- Prior to the enactment of Senate Bill No. 2323 by the 1981 Legislative Assembly, agricultural lands within a city's corporate limits, 'whether or not platted,' were treated as agricultural lands for purposes of valuation pursuant to Section 57-02-27, North Dakota Century Code. However, that section was amended by Senate Bill No. 2323 to read in relevant part as follows: Agricultural lands within the corporate limits of a city which are not platted shall constitute agricultural property and be so classified and valued for ad valorem property tax purposes until such lands are put to another use. [Emphasis supplied.] Senate Bill No. 2323 also created a new subsection to Section 57-02-01, N.D.C.C., which reads as follows:

11. 'Agricultural property' means lands which are used for raising agricultural crops or grazing farm animals but shall not include platted lands. [Emphasis supplied.]

Sections 1 and 11 of Senate Bill No. 2323 provide that the Act is to apply to all property assessments made during the year 1981 and Section 12 declares the measure to be an emergency measure.

In enacting these provisions, the Legislature has clearly indicated that beginning with the 1981 tax year, agricultural lands within the corporate limits of a city that have been platted are to be valued at their 'full and true value' as that term is defined in Section 57- 02-01(4), N.D.C.C. That is, such lands are to be valued at their usual selling price at the time and place of assessment and not at their...