North Dakota Century Code Title 57. Taxation § 57-62-01. Definitions

1. “Coal development” means the mining of coal and industries directly related to the processing of coal, including the generation of electricity from coal or coal products, coal gasification, coal liquefaction, and the manufacture of fertilizer from coal.

2. “Impacted city” means a city which demonstrates actual or anticipated extraordinary expenditures caused by coal or oil and gas development and the growth incidental thereto.

3. “Impacted county” means a county which demonstrates actual or anticipated extraordinary expenditures caused by coal or oil and gas development and the growth incidental thereto.

4. “Impacted school district” means a public school district which demonstrates actual or anticipated extraordinary expenditures caused by coal or oil and gas development and the growth incidental thereto.

5. “Impacted taxing district” means a taxing district as defined in subsection 7 which demonstrates actual or anticipated extraordinary expenditures caused by coal or oil and gas development and the growth incidental thereto.

6. “Oil and gas development” means the exploration for and production of oil and gas and industries directly relating to the refining or processing of the oil or gas.

7. “Taxing district” means any political subdivision, other than those included in subsections 2 through 4, empowered by law to levy taxes.