NDMC Act 78Chapter VIII · Property tax
Section 78 · Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
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Notwithstanding that any land or building is owned by, or let to, two or more persons in
severalty, the Chairperson shall for the purpose of assessing such land or building to property tax treat the
whole of it as one property:
Provided that the Chairperson may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf, each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property tax accordingly.
Provided that the Chairperson may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf, each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property tax accordingly.
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