Who is eligible for the income tax credit for residential and agricultural property?
Only an individual whose primary residence is located in North Dakota and who owned the property on the due date of the property taxes is eligible for the residential and agricultural property income tax credit. To be eligible for the residential and agricultural property income tax credit on the 2007 North Dakota individual income tax return, the individual must meet satisfy all of the following conditions: • The individual maintained a primary residence in North Dakota for the entire 2006 calendar year or established a primary residence in North Dakota during the 2006 calendar year that was maintained until the end of that year. • The individual owned residential or agricultural property located in North Dakota on the due date of the 2006 real estate tax or the 2007 mobile home tax. The due date of the 2006 real estate tax is January 1, 2007, and the due date of the 2007 mobile home tax is January 10, 2007. • The 2006 real estate tax or the 2007 mobile home tax is paid in full before
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