Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-09-01 Membership of board - Meeting
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1. The township board of equalization consists of the members of the board of supervisors of each township, and the township clerk shall act as clerk of the board. The board shall meet in April each year at the usual place of meeting of the township board of supervisors. 2. If th…
N.D.C.C. § 57-09-02 Duties of clerk
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The clerk shall keep an accurate record of the proceedings of the board of equalization, showing the facts and evidence upon which its action is based, a copy of which must be furnished to the assessor and filed by the assessor with the county auditor as part of the assessment re…
N.D.C.C. § 57-09-03 Notice of meeting to be posted
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Repealed by S.L. 1959, ch. 363, § 1.
N.D.C.C. § 57-09-04 Duties of board
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The township board of equalization shall ascertain whether all taxable property in its township has been properly placed upon the assessment list and duly valued by the assessor. In case any real property has been omitted by inadvertence or otherwise, the board shall place the sa…
N.D.C.C. § 57-09-05 Quorum - Time for completing equalization
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Any two members of a three-member board of equalization and any three members of a five-member board of equalization are authorized to act at the meeting of the board and they may adjourn from day to day, but the equalization must be completed within ten days.
N.D.C.C. § 57-09-06 Assessor's statement and return to auditor
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The assessor shall add and note the amount of each column in the assessor's assessment books after making the corrections ordered by the township board of equalization. The assessor also shall make in each book a tabular statement showing the footings of the several columns on th…