AN ACT to amend and reenact subsection 1 of section 57-02-01 and subdivision a of subsection 15 of section 57-02-08 of the North Dakota Century Code, relating to the definition of agricultural property and the farm structure and improvements property tax exemption; and to provide an effective date.

Added detailed criteria for when platted land (platted on or after March 30, 1981) is no longer considered agricultural property, requiring four of seven specific conditions to be met.

Clarified that 'raising agricultural crops' includes storage of harvested crops by farmers or their direct relatives until delivery to the first end-point user.

Added specific provisions for greenhouses and buildings used for nursery operations, clarifying their treatment under agricultural property definitions.

Updated farm structure tax exemptions to explicitly exclude industrial plants, non-farm structures, and retail/wholesale business structures, with specific exceptions for storage on pre-1981 platted agricultural land.

Added language requiring that farm building exemptions only apply to structures used as part of a farm plant or farm residence, excluding industrial or non-farm uses.