The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1913-04-03
PROPERTY EXEMPT FROM TAXES
AS SHOWN UNDER new MEASURE

There has been considerable inter
est. manifested in S. 3. 23, which was
introduced by Senator Talcott, ana
which will become a law on July l.
There was no emergency clause at
tached. The bill read to amend ses.
sion laws of 1911 and as a matter OF
fact it is a change back to the law
as it stands in the code at the present
time. The personal property exemp-
ton has been placed back at $50,
where it has been $40 for the past two
years; Sections. 1, 2, 3. 4. s are prac-
tically unchanged. Section = makes
halls in educational institutions must
not be operated for a profit it they
wish to be exempt, section Z remain
unchanged and . is the same, with
the exception of properties of soror-
tiles, fraternities or organizations OF
college students.
Following is the bill given in full:
Chapters. Il. No. 23-Talcott-
Property Exempt From TaXation-An
Act to Amend Chapter 29O Of the
Laws of 1911. Relating to Property
Exempt from Taxation.
Be it Enacted by the legislative
Assembly of the State of North Da-
kota:
29O of the laws of 1911. is hereby
amended to read as follows:
Section 1484. Property exempt from
Taxation-All property described in
this section to the extent herein linn
tied shall be exempt from taxation,
that is to says:
l.. All public, school houses. acade-
mics, colleges. institutions of learn
ing p WITH the books and furniture
H. h1polSa q nnS tAe. rr0y,adc .u<to chod fn
such buildings necessary for their
proper occupancy. use and enjoyment.
not to exceed forty acres in area, and
not leased or otherwise used with a
view to profit. also all houses used eX-
clusively for public Worship and the
lots md parts of lots upon which such
houses are erected.
2. All land used exclusively for
burying grounds OF cemeteries.
8. All property. whether real or
personal, belonging exclusively to the
state or, to the United States.
d. All buildings belonging to the
counties. used in holding courts. for
jails. for county Offices, with the
ground, not exceeding in any county
ten acres, on which buildings are
erected.
S. All land, houses and other build
ings belonging to any county, town.
ship Or town, used exclusively for the
accommodation or support of the
poor.
6. All buildings and contents there
of. belonging to institutions of public
charity. including public hospitals unr
der the control of religious or chari1
able societies. used wholly or in part
for public charity, together with the
land actually occupied by such insti-
tuition, not leased or otherwise used
with a view to profit; and all moneys
and credit appropriated solely to sus-
tanning and belonging exclusively to
such Institutions: also all dormitories
and boarding halls, including the land
upon which they are situated. owned
INT managed by q religious corpora
ton for : educational and charitable
purpose for the use of students in
attendance upon the state educational
mitories and boarding halls be not
managed Or used for the purpose OF
making a profit over and above the
cost of maintenance and operation.
I. All. properties belonging to coun-
ties and to municipal CORPORATIONS
that are used for public purposes.
g.. Personal property of each indi-
vidual subject to taxation, to the
amount of fifty dollars.
.. INC peTSOHdl ana real
owned by charitable associations
known as posts. lodges, chapters.
councils. comma nderies, con~sistories.
and like organizations and associa-
tions not organized for profit. grand
or subordinate. and used by them for
places of meeting, and to conduct
their business and ceremonies: pro-
vided. however. that such property is
used exclusively for such charitable
purposes: provided, further. all per-
sonal and real property owned by any
fraternity. sorority or organization Of
college students.
10. The real and personal property
Of any agricultural fair association
duly incorporated for the exclusive
purpose Of holding agricultural fairs,
n is not conducted for profit to any
Of It's members.
Approved. March IL. 1913.