https://ndconst.org/ 2026-04-06T16:26:18+00:00 https://ndconst.org/ https://ndconst.org/_media/wiki/logo.png text/html 2020-08-14T16:56:40+00:00 Anonymous (anonymous@undisclosed.example.com) https://ndconst.org/date/1986-12-01/artx/sec5/start?rev=1597424200&do=diff Section 5. Taxes shall be uniform upon the same class of property including franchises within the territorial limits of the authority levying the tax. The legislature may by law exempt any or all classes of personal property from taxation and within the meaning of this section, fixtures, buildings and improvements of every character, whatsoever, upon land shall be deemed personal property. The property of the United States and of the state, county and municipal corporations and property used ex…