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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-14-01 Duty of county auditor upon discovery of clerical error, omission, or false statement in assessment
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Whenever the county auditor discovers that: 1. Taxable real property has been omitted in whole or in part in the assessment of any year or years; 2. Any building or structure has been listed and assessed against a lot or tract of land other than the true site or actual location o…
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…
