# N.D. Cent. Code § 57-01-06: 57-01-06. Sales, market, and productivity study - Contents not to be included

> North Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06

## Section

- **Citation:** N.D. Cent. Code § 57-01-06
- **Heading:** 57-01-06. Sales, market, and productivity study - Contents not to be included
- **Jurisdiction:** North Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ND Code / Title 57 / Chapter 57-01 / Section 57-01-06

## Text

57-01-06. Sales, market, and productivity study - Contents not to be included

Any sales, market, and productivity study which may be made by the tax commissioner may

not include the following:

1. Property owned or used by public utilities.

2. Property classified as personal property.

3. A sale when the grantor and the grantee are of the same family or corporate affiliate, if

known.

4. A sale which resulted as a settlement of an estate.

5. All forced sales, mortgage foreclosures, and tax sales.

6. All sales to or from religious, charitable, or nonprofit organizations.

7. All sales where there is an indicated change of use by the new owner.

8. All transfer of ownership of property for which is given a quitclaim deed.

9. Sales of property not assessable by law.

10. Agricultural lands of less than eighty acres [32.37 hectares].

## Nearby sections

- [N.D. Cent. Code § 57-01-01 57-01-01. Bond of tax commissioner](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-01.md)
- [N.D. Cent. Code § 57-01-02 57-01-02. Powers and duties (Retroactive application - See note)](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-02.md)
- [N.D. Cent. Code § 57-01-02.1 57-01-02.1. Tax collection agreements with home rule cities or counties - Limitations on city or county authority](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-02.1.md)
- [N.D. Cent. Code § 57-01-03 57-01-03. Office of commissioner](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-03.md)
- [N.D. Cent. Code § 57-01-04 57-01-04. Salary](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-04.md)
- [N.D. Cent. Code § 57-01-05 57-01-05. State supervisor of assessments](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-05.md)
- [N.D. Cent. Code § 57-01-06 57-01-06. Sales, market, and productivity study - Contents not to be included](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06.md)
- [N.D. Cent. Code § 57-01-06.1 57-01-06.1. Statement of legislative intent concerning use of sales, market, and productivity studies](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06.1.md)
- [N.D. Cent. Code § 57-01-07 57-01-07. Review of sales, market, and productivity study by state tax commissioner - Appeal](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-07.md)
- [N.D. Cent. Code § 57-01-08 57-01-08. County equalization fund payments - Sales assessment ratio - When effective](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-08.md)
- [N.D. Cent. Code § 57-01-09 57-01-09. Tax commissioner's cash change fund authorized](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-09.md)
- [N.D. Cent. Code § 57-01-10 57-01-10. Tax manuals - Distribution](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-10.md)
- [N.D. Cent. Code § 57-01-11 57-01-11. Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-11.md)
- [N.D. Cent. Code § 57-01-11.1 57-01-11.1. Reports on auditing enhancement program and settlement of tax assessments](https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-11.1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ND_T57_C57-01_S57-01-06. Check the current official text before relying on it. Not legal advice.