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North Dakota Property Tax Clearance Record Form
Extracted from PDF file 2023-north-dakota-form-28202.pdf, last modified October 2017Property Tax Clearance Record Form
PROPERTY TAX CLEARANCE RECORD SFN 28202 (09-2017) OFFICE OF STATE TAX COMMISSIONER Part 1 - To Be Completed by Taxpayer Taxpayer’s name as shown on North Dakota application form, tax return, or refund claim document For each parcel of real property in which the taxpayer holds a 50% or more ownership interest that is located in the county, provide the property or parcel number from the county property tax statement. In addition, if the taxpayer owns a single-member limited liability company (SMLLC) that is disregarded for federal income tax purposes, and the SMLLC holds a 50% or more ownership interest in real property located in the county, provide the property or parcel number for that property and the name of the SMLLC. If there are more than three parcels that meet this condition, attach a separate statement. Property or parcel number from property tax statement Name on property tax statement, if different from taxpayer’s name above ____________________________________________ ____________________________________________________________ ____________________________________________ ____________________________________________________________ ____________________________________________ ____________________________________________________________ Part 2 - To Be Completed by County Auditor’s or Treasurer’s Office Name of County I certify that the records for the above-named county show that, on the date reviewed, there is no delinquent property tax owed on any parcel of real property identified in Part 1 of this form. Signature of authorized person in county auditor’s or treasurer’s office Date Printed name of person signing this form Title Purpose of form Use this form to satisfy the property tax clearance record requirement under North Dakota Century Code § 57-01-15.1. After July 31, 2017, certain state and local tax incentives listed under North Dakota Century Code § 54-35-26 may not be granted to, or claimed by, a taxpayer unless the taxpayer has satisfied all state and local tax obligations and tax liens of record for taxes owed to North Dakota or a political subdivision. The listed state tax incentives are shown on page 2 of this form. Property tax clearance record. Before a listed state tax incentive may be granted or claimed, a taxpayer must obtain a property tax clearance record from each North Dakota county in which the taxpayer holds a 50 percent or more ownership interest in real property. The property tax clearance record(s) must be attached to the applicable state tax form - see “Applicable state tax form.” If the taxpayer is a corporation or a passthrough entity, the property tax clearance record requirement also applies to any officer, partner, governor, or managing member responsible for the business’s tax obligations if that person holds a 50 percent or more ownership interest in real property in North Dakota. A passthrough entity means a partnership, S corporation, or limited liability company treated like a partnership or S corporation. Applicable state tax form. The required property tax clearance record(s) for the taxpayer and, if applicable, any responsible officer, partner, governor, or managing member must be attached to the applicable state tax form filed with the Office of State Tax Commissioner. An “applicable state tax form” means the North Dakota application form, tax return, or other document on which the taxpayer applies for or claims a listed state tax incentive. A new property tax clearance record must be obtained and attached to the North Dakota tax return filed for each year the listed state tax incentive is claimed or to each new claim for refund. If a taxpayer electronically files a North Dakota tax return, the property tax clearance record should be submitted as a PDF attachment to the return. If a taxpayer is not able to provide a PDF attachment, the taxpayer must retain the property tax clearance record and make it available upon request. Instructions to taxpayer Complete Part 1 of this form. Then mail, fax, or take the form to the county auditor’s or treasurer’s office for the North Dakota county from which the property tax clearance record is required. Complete a separate form for each county from which a property tax clearance record is required. If there is no property tax delinquency on the parcel(s) listed in Part 1, the county will complete and sign Part 2. The county will not complete Part 2 if there is a property tax delinquency on any listed parcel. This form, if completed and signed by the county, constitutes the property tax clearance record that must be attached to the applicable state tax form. Instructions to county Please review your records to see if there is a property tax delinquency with respect to any parcel of real property identified in Part 1. This does not include property tax due that the taxpayer elected to pay in installments. If there is no property tax delinquency on the listed parcel(s), complete and sign Part 2. Do not complete or sign Part 2 if there is a property tax delinquency on any listed parcel. Whether or not you are able to complete this part, return the form to the taxpayer. Need assistance? See page 2 for contact information. Property Tax Clearance Record Page 2 State Income and Sales Tax Incentives Subject to Property Tax Clearance Record Requirement The state income and sales tax incentives subject to the property tax clearance requirement are listed below along with their statutory references in the North Dakota Century Code. If you have any questions about a specific incentive or the use of this form, contact our office at the number or email address shown. If speech or hearing impaired, call Relay ND at 1.800.366.6888. Income tax incentives Phone number Email Agricultural commodity processing facility investment tax credit (Ch. 57-38.6) 701-328-1247 [email protected] Angel fund investment tax credit (§ 57-38-01.26; effective before 7/1/2017) 701-328-1247 [email protected] Angel investor investment tax credit (§ 57-38-01.26; effective after 6/30/2017) 701-328-1247 [email protected] Biodiesel fuel blending tax credit (§ 57-38-01.22) 701-328-1249 [email protected] Biodiesel fuel equipment tax credit (§ 57-38-01.23) 701-328-1249 [email protected] Biodiesel fuel production facility construction or retrofit tax credit (§ 57-38-30.6) 701-328-1249 [email protected] Internship program tax credit (§ 57-38-01.24) 701-328-1247 [email protected] Manufacturing automation equipment tax credit (§ 57-38-01.33) 701-328-1249 [email protected] New or expanding business income exemption (Ch. 40-57.1) 701-328-1249 [email protected] Renaissance zone income exemptions and tax credits (Ch. 40-63) 701-328-1247 [email protected] Research expense tax credit (§ 57-38-30.5) 701-328-1249 [email protected] Seed capital investment tax credit (Ch. 57-38.5) 701-328-1247 [email protected] Soybean or canola crushing facility construction or retrofit tax credit (§ 57-38-30.6) 701-328-1249 [email protected] Workforce recruitment tax credit (§ 57-38-01.25) 701-328-1247 [email protected] Manufacturing and recycling equipment exemption (§ 57-39.2-04.3) 701-328-1246 [email protected] Fertilizer or chemical processing facility construction materials exemption (§ 57-39.2-04.15) 701-328-1246 [email protected] Exemption for materials relating to carbon dioxide usage in enhanced oil or natural gas recovery (§ 57-39.2-04.14) 701-328-1246 [email protected] Qualified data center information technology equipment and computer software exemption (§ 57-39.2-04.13) 701-328-1246 [email protected] Sales tax incentives
Property Tax Clearance Record
More about the North Dakota Form 28202 Other TY 2023
We last updated the Property Tax Clearance Record Form in February 2024, so this is the latest version of Form 28202, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 28202 directly from TaxFormFinder. You can print other North Dakota tax forms here.
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Form Sources:
North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Form 28202 from the Office of State Tax Commissioner in February 2024.
Historical Past-Year Versions of North Dakota Form 28202
We have a total of three past-year versions of Form 28202 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 28202
Property Tax Clearance Record
2022 Form 28202
Property Tax Clearance Record
2021 Form 28202
Property Tax Clearance Record
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