NDMC Act 110Chapter VIII · Remission and refund
Section 110 · Remission or refund of tax
Text size — level 1 of 4
(1) If any building together with land appurtenant thereto has
remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit
or refund, as the case may be, two-thirds of such portion of the property tax assessed on the rateable value
thereof, as may be proportionate to the number of days during which the said building together with the
land appurtenant thereto has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.
Your private note on this section
Only you can see this note.