Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-14-02 Notice to be given
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The county auditor shall give notice by mail to the person who owns or is in possession of any omitted property, or to that person's agent, of the county auditor's action in adding property upon the assessment books and shall describe the property and notify such person to appear…
N.D.C.C. § 57-14-03 County auditor to act as assessor
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If the party notified as provided in section 57-14-02 does not appear, or if the party appears and fails to give a good and sufficient reason why the assessment should not be made, the same must be made, and the county auditor may exercise all the powers of an assessor in dischar…
N.D.C.C. § 57-14-04 Board of county commissioners to hear complaints and equalize
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The board of county commissioners, at its regular meeting next after the assessment of any omitted property, shall hear all grievances and complaints thereon, and then shall proceed to review and equalize any such assessment so as to harmonize it with the equalized assessed value…
N.D.C.C. § 57-14-05 Auditor to enter property on tax lists - Correcting errors
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The county auditor shall enter the valuation of property as equalized by the board of county commissioners and shall extend the taxes thereon, and, upon completing such assessment and extending the taxes thereon, shall correct the current year's tax list in accordance with such a…
N.D.C.C. § 57-14-06 Auditor to keep roll of omitted property
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The county auditor of each county shall keep a book to be called "Assessment Roll of Property Which has Escaped Taxation", in which the county auditor shall enter from time to time all real property, which has been omitted in the assessment of any previous year or years, or the a…
N.D.C.C. § 57-14-07 Entry on delinquent lists
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After review by the board of county commissioners, the taxes against escaped property for prior years must be entered upon the tax list. In the case of personal property, such taxes must be entered upon the most recent delinquent personal property tax list. If such list, at the t…
N.D.C.C. § 57-14-08 New assessment of property - Allowance
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For purposes of this section, a "new assessment" means an assessment ordered by a board of county commissioners, or as authorized under section 57-01-02 or 57-13-04, of any class of property, or of all property, located within any political subdivision of the county if taxable pr…