republic-os/legislation/us/states/nd/66/hb-1439.md

---
type: "Bill"
title: "AN ACT to amend and reenact sections 57‑06‑17.1 and 57‑39.2‑04.14, subsection 3 of section 57‑51.1‑03, and section 57‑60‑06 of the North Dakota Century Code, relating to a property tax exemption for pipelines used for secure geologic storage, a sales and use tax exemption for materials used for secure geologic storage, an oil extraction tax exemption for the incremental production from tertiary recovery projects using carbon dioxide, and property classification of secure geologic storage equipment for coal conversion tax purposes; and to provide an effective date."
description: "AN ACT to amend and reenact sections 57‑06‑17.1 and 57‑39.2‑04.14, subsection 3 of section 57‑51.1‑03, and section 57‑60‑06 of the North Dakota Century Code, relating to a property tax exemption for pipelines used for secure geologic storage, a sales and use tax exemption for materials used for secure geologic storage, an oil extraction tax exemption for the incremental production from tertiary recovery projects using carbon dioxide, and property classification of secure geologic storage equipment for coal conversion tax purposes; and to provide an effective date."
jurisdiction: "us/states/nd"
legislature: "North Dakota Legislative Assembly"
session: "66"
identifier: "HB 1439"
citation: "North Dakota HB 1439 (66)"
classification: ["bill"]
subjects: ["CRIMES - SEE ALSO PENALTIES", "MINERAL INTERESTS", "MINERAL INTERESTS", "OIL AND GAS", "OIL EXTRACTION TAX - SEE ALSO TAXATION", "TAXATION"]
status: "enacted"
primary_sponsors: ["Cook", "Delzer", "Dockter", "Dotzenrod", "Headland", "Howe", "Meyer", "Mock", "Pollert", "Porter", "Unruh", "Wardner"]
version_count: 8
action_count: 19
vote_count: 0
first_action: "2019-01-14"
last_action: "2019-04-25"
source: "openstates"
source_identifier: "ocd-bill/9ed8fff3-aa47-4958-b5b4-340d2d8bc1f2"
source_url: "http://www.legis.nd.gov/assembly/66-2019/bill-actions/ba1439.html"
source_hash: "1b634e6a57dd39af45578241d85a0658b0eb9661b9b55893ec2fa822ccb09dc9"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nd"]
---

# North Dakota HB 1439 (66) — AN ACT to amend and reenact sections 57‑06‑17.1 and 57‑39.2‑04.14, subsection 3 of section 57‑51.1‑03, and section 57‑60‑06 of the North Dakota Century Code, relating to a property tax exemption for pipelines used for secure geologic storage, a sales and use tax exemption for materials used for secure geologic storage, an oil extraction tax exemption for the incremental production from tertiary recovery projects using carbon dioxide, and property classification of secure geologic storage equipment for coal conversion tax purposes; and to provide an effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **INTRODUCED** (filed) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-01000.pdf)
2. **Adopted by the House Energy and Natural Resources Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-01002a.pdf)
3. **Adopted by the House Energy and Natural Resources Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-01002m.pdf)
4. **Adopted by the Senate Finance and Taxation Committee** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-02003a.pdf)
5. **Adopted by the Senate Finance and Taxation Committee (Marked Up)** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-02003m.pdf)
6. **Enrollment** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-05000.pdf)
7. **FIRST ENGROSSMENT** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-02000.pdf)
8. **FIRST ENGROSSMENT with Senate Amendments** (committee substitute) — [source](http://www.legis.nd.gov/assembly/66-2019/documents/19-8160-04000.pdf)

## Sponsors

- Cook — primary (person)
- Delzer — primary (person)
- Dockter — primary (person)
- Dotzenrod — primary (person)
- Headland — primary (person)
- Howe — primary (person)
- Meyer — primary (person)
- Mock — primary (person)
- Pollert — primary (person)
- Porter — primary (person)
- Unruh — primary (person)
- Wardner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-14** Introduced, first reading, referred Energy and Natural Resources Committee `introduction`
- **2019-01-24** Committee Hearing 09:00
- **2019-01-28** Reported back amended, do pass, amendment placed on calendar 13 0 1 `committee-passage, committee-passage-favorable`
- **2019-01-29** Amendment adopted, placed on calendar
- **2019-01-30** Second reading, passed, yeas 92 nays 0 `reading-2, passage`
- **2019-01-30** Received from House
- **2019-02-18** Introduced, first reading, referred Finance and Taxation Committee `introduction`
- **2019-03-04** Committee Hearing 09:00
- **2019-04-15** Reported back amended, do pass, amendment placed on calendar 6 0 0 `committee-passage, committee-passage-favorable`
- **2019-04-16** Amendment adopted, placed on calendar
- **2019-04-16** Second reading, passed as amended, yeas 45 nays 2 `reading-2, passage`
- **2019-04-16** Returned to House (12)
- **2019-04-18** Concurred
- **2019-04-18** Second reading, passed, yeas 81 nays 10 `reading-2, passage`
- **2019-04-19** Signed by President
- **2019-04-22** Signed by Speaker
- **2019-04-22** Sent to Governor `executive-receipt`
- **2019-04-24** Signed by Governor 04/24 `executive-signature`
- **2019-04-25** Filed with Secretary Of State 04/24 `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9ed8fff3-aa47-4958-b5b4-340d2d8bc1f2`. Confidence: reported (aggregated from official North Dakota legislature records).