The North Dakota Attorney General issued a legal opinion to Mr. Swanson, Mr. Phillips, and Ms. Warnstad

15 Sep The North Dakota Attorney General issued a legal opinion to Mr. Swanson, Mr. Phillips, and Ms. Warnstad

September 15, 2026

_{Media Contact: Suzie Weigel, 701.328.2210}

LEGAL OPINION

Thank you for your September 30, 2024, letter requesting my opinion regarding the appropriate school district taxing authority for property located adjacent to the Grand Forks Air Force Base and leased to a private entity. Pursuant to N.D.C.C. § 57-15-13, a school district only has taxing authority over property located within the boundaries of the school district, and determining which school district the property is located in is a question of fact. This office, "is limited to dealing with questions oflaw and is not authorized to resolve factual disputes of any nature[.]"

In summary, the Property leased by Grand Sky has an exception that allows for taxation to be levied upon the lessee by the State and local governments. The authority of a school district to levy taxes does not extend beyond the boundaries of the school district. The boundaries of a military installation school district are established by N.D.C.C. § 15.1-18-01(3), however, whether the Property satisfies those requirements depends on the facts, which will be determined through the local jurisdiction's fact-finding process.

Link to opinion

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