N.D. Const. art. X, § 4 — Research

Assessment of Taxable Property. Text of the section: current and prior versions.

Every citing reference in the corpus: 21 court opinions and 15 Attorney General opinions. Counts include the section's pre-1981 designation (§ 179), era-gated by the renumbering crosswalk.

Generated from the citation graph of the validated corpus. Treatment groupings (construing / citing / recital) are heuristic reading aids, not editorial judgments — read the opinion before relying on any signal.

Topics are machine-generated groupings of the citing references — reading aids, not editorial judgments. Documents cited after the last classification pass appear in the lists below until the next pass.

• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 94-F-17 (1994)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. (June 8, 1987) (to Heitkamp)
• Phillips Natural Gas Co. v. State ex rel. State Board of Equalization, 1987 ND 33 (1987, Meschke, J.) · quotes the provision
  • “…t the Plaintiffs are not common pipeline carriers as defined by N.D.C.C. § 49–19–01; “2. That the Plaintiffs’ respective pipeline property is not subject to central ad valorem assessment by the State Board of Equalization pursuant to the provisions of Art. X, § 4, N.D. Const. and N.D.C.C. Chapter 57–06; “3. That the protested tax payments be refunded consistent with paragraph 2; “4. That, in addition to the estate in real estate held by each respective Plaintiff, the Plaintiffs’…”
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 87-06 (1987)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 79-278 (1979)
• Tormaschy v. Hjelle, 1973 ND 47 (1973, Erickstad, J.) · construes
  • “…the history of that section sheds little light on the intent of its framers as to the meaning of the term. While this court has never had occasion to interpret the term ‘right of way’ as used in Section 14, we have construed the term ‘roadway’ in the original Section 179 of our Constitution relating to the assessment of railroads. Section 179 provided that generally property was to be assessed in the county or other political subdivision in which it was situated except that the franchis…”
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 55-130 (1955)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. (May 21, 1954)
• Northern Pacific Railway Co. v. State, 1941 ND 44 (1941, Christianson, J.) · quotes the provision
  • “…nd in the taxation of property situated out of the state and of property not taxable under the laws of North Dakota, and has imposed on plaintiff illegal and discriminatory taxation in violation of Sections 11, 22 and 176, as amended by Article 20 and 29, and Section 179, as amended by Articles 4, 20 and 44, see Laws 1929, p. 402, of the Constitution of North Dakota and the laws of North Dakota applicable to the taxation of railroad property, and of the equal protection and due process…”
• Werner v. Riebe (State, Interveners), 1941 ND 7 (1941, Burke, J.) · quotes the provision
  • “…69, which prohibits the passage of special laws by the legislature, relinquishing, or extinguishing the indebtedness of any person or corporation to the state or any municipal corporation therein. It is claimed that the act is violative of the requirement of Section 179 of the constitution to the effect that all taxable property be assessed in the county, city, township, village, or district in which it is situated. Chapter 225, Session Laws N.D.1939, provides that, "§ 1. Taxes Based o…”
• Northern Pacific Railway Co. v. Morton County, 1915 ND 205 (1915, Goss, J.) · quotes the provision
  • “…dance therewith, this elevator site, as used, must be taxed as for a railroad use to the exclusion of the exercise of local taxing powers as for private use, and, second, whether in fact the property has been taxed for the uses to which it has been devoted. Section 179 of the Constitution at statehood provided: "The franchise, roadway, roadbed, rails and rolling stock of all railroads operated in this state shall be assessed by the state board of equalization at their actual value and…”
• Minneapolis, St. P. & S. S. M. Ry. Co. v. Oppegard, Sheriff, 1908 ND 103 (1908, Morgan, J.) · construes, quotes the provision
  • “…or authority fully, and is therefore estopped to show, as against the state, that it has no franchise, as a defense to the collection of a tax levied by the state on a franchise, and other property used in the telegraph business. A "roadway," within Const. § 179, providing for taxation of the franchise, roadway, etc., of all railroads, includes, not only the strip of ground on which the main line is constructed, but all grounds necessary for the construction of side tracks, tur…”
• Minneapolis, St. Paul & Sault Ste. Marie Railway Co. v. Dickey County, 1902 ND 20 (1902, Morgan, J.) · quotes the provision
  • “…levied, or attempted to levy, a tax upon the plaintiff's roadbed, franchise, rails, rolling stock, and other property belonging to it in Dickey county, pursuant to the action of the state board of equalization, as certified to them by the state auditor, under section 179, Const. Held, that such tax is a tax upon personal property for taxation purposes, under section 1228, Rev. Codes. 2. The evidence in the case shows that the county commissioners levied, or attempted to levy, a tax fo…”
• Chicago, Milwaukee & St. Paul Railway Co. v. Cass County, 1898 ND 66 (1898, Bartholomew, J.) · quotes the provision
  • “…Chicago, Milwaukee & St. Paul Railway Company v. Cass County Bartholomew, J. Section 179 of the Constitution of North Dakota reads as follows: "All property, except as hereinafter in this section provided, shall be assessed in the county, city, township, town, village or district in which it is situated,' i…”

• Grand Forks Homes, Inc., et al. v. State of North Dakota, 2011 ND 65 (2011, Sandstrom, J.) · quotes the provision
  • ¶ 6: “…Assessment of taxable property in this state is addressed in N.D. Const. art. X, § 4, which provides in relevant part: All taxable property except as hereinafter in this section provided, shall be assessed in the county, city, township, village or district in which it is situated, in the manner prescri…”
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. (June 10, 1987) (to Gibbens)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 58-190 (1958)
• Northwestern Improvement Co. v. County of Morton, 1951 ND 13 (1951, Morris, J.)
• State ex rel. Haggart v. Nichols, State Tax Com’r, 1935 ND 13 (1935, Morris, J.) · quotes the provision
  • “…y, of an income tax, but they contend: (1) That a tax on income is a tax on property and that, hence, such tax is limited by the rule of uniformity prescribed by section 176 of the State Constitution and the rule of localized situs of assessment prescribed by section 179 of the State Constitution; (2) that even if the tax should be considered an excise tax it would still be invalid for the reason that the rule of uniformity prescribed by section 176 of the Constitution applies to "all t…”
• Northwestern Improvement Co. v. State, 1928 ND 82 (1928, Burke, J.) · quotes the provision
  • “…territorial taxing district, as required by section 176, and is therefore void. In fixing the situs of property for the purpose of taxation, the Legislature is restricted by section 176 of the Constitution to personal property not otherwise exempt. Under section 179 of the Constitution, all real property not used directly or indirectly in the carrying of persons, property, or messages must be "assessed in the county, city, township, village or district in which it is situated." A…”
• Martin v. County of Burleigh, 1917 ND 186 (1917, Birdzell, J.) · construes, quotes the provision
  • “…above expressed relating to the situs of the property for purposes of taxation, it might well be remarked that to interpret sections 1183 and 1184, R. C. 1899, in the manner contended for would give them a meaning that would render them unconstitutional, for section 179 of the Constitution provides that: "All property, except as hereinbefore in this section provided, shall be assessed in the county, city, township, town, village or district in which it is situated in the manner prescri…”
• State ex rel. Miller, Atty. Gen., v. Leech, 1916 ND 68 (1916, Goss, J.) · quotes the provision
  • “…ortunity to question the validity of and the amount of the assessment or tax; nor is any provision made as to how or when such assessment must be made, nor upon what method for ascertainment of value. With this are also embodied constitutional questions under section 179 of the state Constitution as to the authority of a taxing power without the county, city, or municipality wherein this class of property is situated to assess, the Constitution providing that such property "shall be ass…”
• State ex rel. Linde, Atty. Gen. v. Taylor, State Commissioner of Insurance, 1916 ND 23 (1916, Christianson, J.) · quotes the provision
  • “…tizens paying taxes are entitled to a return in the expenditure of such moneys in the subdivision in which the same is paid in." It is true the Constitution requires that all taxable property shall be assessed in the taxing district in which it is situated (section 179, Const.), and that taxes can be levied and collected only for public purposes (section 176, Const.). And citizens of this state are doubtless entitled to have their property assessed in the place designated, and only fo…”
• Minneapolis & Northern Elevator Co. v. Traill County, 1900 ND 19 (1900, Young, J.)

• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 86-21 (1986)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 74-560 (1974)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 70-456 (1970)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 69-373 (1969)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 69-468 (1969)
• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 72-518

• Caldis v. Board of County Commissioners, Grand Forks County, 1979 ND 82 (1979, Pederson, J.) · quotes the provision
  • “…es the exercise of discretion on the part of officials charged with the duty of assessing, including the listing or inventorying of the property involved, the determination of the extent of the physical property, and the placing of a value thereon.” [5] [6] Section 179 of the North Dakota Constitution requires localized assessment “in the manner prescribed by law.” This provision invests the Legislature with broad authority to enact statutes affecting the manner in which local propert…”
• Hackney v. Elliott, 1912 ND 55 (1912, Goss, J.)
• Douglas v. City of Fargo, 1904 ND 72 (1904, Morgan, J.)
• Hertzler v. Cass County, 1903 ND 38 (1903, Young, J.)

• N.D. Att'y Gen.: N.D. Op. Att'y Gen. 46-36 (1946)
• State ex rel. City of Fargo v. Wetz, 1918 ND 83 (1918, Birdzell, J.) · construes, quotes the provision
  • “…ning certain governmental functions an amount which will approximately equal a fair property tax if levied upon an ad valorem basis. Under section 130 of the Constitution, the Legislature is given plenary control over the taxing power of municipalities, and section 179 of the Constitution, as amended in 1914 (see Laws 1913, c. 103), does not give to local taxing districts the constitutional right to retain upon their tax lists all of the property within such districts. Section 174 o…”

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