Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-02-29 Bond and oath of district assessor
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Every person elected or appointed to the office of assessor in an assessor district consisting of unorganized territory, at or before the time of receiving the assessment books, must be bonded for the faithful discharge of the duties of the office, in the state bonding fund or by…
N.D.C.C. § 57-02-30 Assessor may administer oaths
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The assessor may administer oaths to all persons who are required to swear to any statement or return in connection with the assessment and may examine, under oath, any person whom the assessor may believe to have knowledge of the amount or value of the personal property of any p…
N.D.C.C. § 57-02-31 Auditor to furnish books to assessors at meeting
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The county auditor annually shall provide the necessary books and blanks at county expense for each assessment district or township in the county. Every year, the county auditor shall enter in the real property assessment book a complete list of all lands or lots subject to taxat…
N.D.C.C. § 57-02-32 Auditor to furnish tax list
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The auditor of each county shall make and transmit to the township clerk of each civil township within such county, on the first day of March of each year, a copy of the tax list of such township for the preceding year showing the owner and description of each piece or parcel of …
N.D.C.C. § 57-02-33 Assessor services for unorganized territory
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Any area not within an organized township or city must be assessed by a certified assessor under the supervision and direction of the county director of tax equalization. The county director of tax equalization may serve as an assessor of property under this section. Every indivi…
N.D.C.C. § 57-02-34 When and how assessment made
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The assessor shall perform the duties required of the office during the twelve-month period prior to April first in the manner provided in this section. The assessor shall determine both the true and full value as defined by law and the assessed value of each tract or lot of real…
N.D.C.C. § 57-02-35 Sickness or absence of owner
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Repealed by S.L. 1983, ch. 598, § 25.
N.D.C.C. § 57-02-36 List given to auditor for persons sick or absent
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Repealed by S.L. 1983, ch. 598, § 25. 57-02-37. Duty of assessor upon failure to obtain assessment - Copy of assessment list to nonresident. Repealed by S.L. 1983, ch. 598, § 25.
N.D.C.C. § 57-02-38 Units of real property for assessment
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In all assessment books and tax lists and in all proceedings for the collection of taxes and proceedings founded thereon, unplatted land and undeveloped land platted before March 30, 1981, not situated within the limits of an incorporated city must be described in subdivisions no…
N.D.C.C. § 57-02-39 Irregularities of land to be platted into lots if required
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If any tract or lot of land is divided into irregular shapes which can be described only by metes and bounds, or if any addition or subdivision which already has been platted into blocks and lots and subsequently sold into parts of blocks or lots which can be described only by me…
N.D.C.C. § 57-02-42 Personal property in transit - Definition - Exemption
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-43 Records
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-44 Reconsignment - Report - Tax
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-45 Criminal penalty
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Repealed by S.L. 1975, ch. 106, § 673; 1975, ch. 524, § 2.
N.D.C.C. § 57-02-46 Civil penalty
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-47 Name of billboard owner
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No person may erect and rent or lease any billboard for advertising purposes upon any land or attached to any building, unless at the time of the erection of such billboard there is attached and firmly affixed thereto a plate or sign containing the name and address of the owner o…
N.D.C.C. § 57-02-48 Failure to designate billboard owner - Penalty
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If the owner of such billboard fails to comply with the provisions of section 57-02-47 within sixty days after the erection of such billboard, such owner is guilty of an infraction.
N.D.C.C. § 57-02-49 Billboard reports - Contents - Filing - Penalty
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Repealed by S.L. 1975, ch. 524, § 2.
N.D.C.C. § 57-02-50 Agricultural land valuation fund - Deposits - Continuing appropriation
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There is established a special fund in the state treasury to be known as the agricultural land valuation fund. The moneys withheld under subsection 10 of section 57-02-27.2 must be deposited into the agricultural land valuation fund. All moneys deposited in the agricultural land …
N.D.C.C. § 57-02-53 Assessment notice to property owner
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1. An assessor shall deliver written notice of the amount of the true and full value of each parcel of taxable property for the current and previous year, including improvements, which have been assessed by the assessor. 2. Delivery of written notice to a property owner under thi…