Petition of owners and electors - Annexation or exclusion - Classification of annexed agricultural lands for tax purposes
N.D. Cent. Code § 40-51.2-06
in effect40-51.2-06. Petition of owners and electors - Annexation or exclusion - Classification
of annexed agricultural lands for tax purposes.
If the governing body annexes the area, it shall do so by ordinance. When a copy of the
ordinance and an accurate map of the annexed area, certified by the executive officer of the
city, are filed and recorded with the county recorder, the annexation becomes effective. An
annexation is effective for the purpose of general taxation on and after the first day of the next
January. However, the city shall continue to classify as agricultural lands for tax purposes all
lands in the annexed area which were classified as agricultural lands immediately before the
annexation proceedings until those lands are put to another use. If the governing body
determines to exclude the area petitioned for, it may do so by ordinance adopted and recorded
as in the case of annexation.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c51-2.pdf#nameddest=40-51p2-06Fetched: 10/16/2026