Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-13-01 Membership of board
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The governor, state treasurer, state auditor, agriculture commissioner, and state tax commissioner constitute the state board of equalization. The governor must be chairman of the board and the tax commissioner is secretary.
N.D.C.C. § 57-13-02 Annual meeting to assess taxable property
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The state board of equalization shall meet annually on the second Tuesday in July at the office of the state tax commissioner and shall assess all of the taxable property which such board is required to assess pursuant to and in accordance with the provisions of section 4 of arti…
N.D.C.C. § 57-13-03 Annual meeting to equalize taxable property
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The state board of equalization shall meet annually on the second Tuesday in August at the office of the state tax commissioner or, if deemed advisable by the board because of inadequate space, at such other place on the grounds of the state capitol as may be adequate, and then s…
N.D.C.C. § 57-13-04 General duties and powers of board
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The state board of equalization shall equalize the valuation and assessment of property throughout the state, and has power to equalize the assessment, classification, and exemption status of property in this state between assessment districts of the same county, and between the …
N.D.C.C. § 57-13-04.1 Residential and commercial property true and full value
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In equalizing valuation and assessment of property among assessment districts, the state board of equalization may not approve valuation and assessment in any taxing district in which the true and full value for residential and commercial property as assessed and equalized in tha…
N.D.C.C. § 57-13-05 Hearing before state board of equalization
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The board of county commissioners of any of the several counties, or any representative thereof in its place or stead, or any city council or board of city commissioners or any representative thereof, any township supervisors, or representative groups of taxpayers or taxpayers' a…
N.D.C.C. § 57-13-06 Presumption of regularity
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The proceedings of the state board of equalization must be presumed to be regular and the determination of such board may not be impaired, vitiated, nor set aside upon any ground not affecting substantially the reasonableness of the tax. The provisions in this title prescribing a…
N.D.C.C. § 57-13-07 Proceedings to be published - Abstract sent to county auditors
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The secretary shall keep a record of the proceedings of the board, which must be published by the secretary in an annual report. Upon final adjournment, the secretary shall transmit to each county auditor an abstract of such proceedings specifying the percentage added to or deduc…
N.D.C.C. § 57-13-08 Duty of county auditor after equalization by state board
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Upon receipt of the report of the proceedings of the state board of equalization, the county auditor shall add to or deduct from each tract or lot of real property in the auditor's county the required percentage of the valuation thereof, as it stands after the same has been equal…