Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-23-01 Correcting excessive assessment
0.2K chars
All assessments of any taxable property in excess of the full and true value in money are subject to correction and abatement and refund under the provisions of this chapter.
N.D.C.C. § 57-23-02 Notice of equalization meetings to be published
0.0K chars
Repealed by S.L. 2013, ch. 443, § 41.
N.D.C.C. § 57-23-03 Abatement of invalid, inequitable, or unjust assessments
0.0K chars
Repealed by S.L. 1985, ch. 604, § 22.
N.D.C.C. § 57-23-04 County commissioners may abate or refund taxes
1.9K chars
1. Upon application filed in the office of the county auditor on or before November first of the year following the year in which the tax becomes delinquent, as in this chapter provided, the board of county commissioners may abate or refund, in whole or in part, any assessment or…
N.D.C.C. § 57-23-05 Application for abatement or refund - Who may make
1.6K chars
An application for an abatement or refund must be in writing and must be filed in duplicate with the county auditor. It must state the grounds relied upon for such abatement or refund and give the post-office address of the applicant. The county auditor shall note the date of fil…
N.D.C.C. § 57-23-05.1 Appraisal of property - Premises open to inspection
0.5K chars
The applicant, by filing an application for an abatement, refund, or compromise of a tax with the county auditor, consents to inspection of the premises involved in the application by the board of county commissioners, the governing body of the city or township, or the state tax …
N.D.C.C. § 57-23-06 Hearing on application
2.7K chars
1. Within ten days after receiving an application for abatement, the city auditor or the township clerk shall give the applicant a notice of a hearing to be held before the governing body of the city or township, or such other committee as it may designate, in which the assessed …
N.D.C.C. § 57-23-07 County commissioners may compromise tax
0.6K chars
If tax on any real estate remains unpaid after the second Tuesday in December in the year it is due, the board of county commissioners, subject to the approval of the state tax commissioner, by reason of depreciation in the value of the property or for other valid cause, may comp…
N.D.C.C. § 57-23-08 Duties of county auditor and county commissioners after abatement action
0.7K chars
After the granting of any application for abatement or refund or compromise of any tax, the county auditor shall correct all tax lists in accordance with the order of abatement or compromise, and the applicant is relieved of further liability for the tax abated or compromised and…
N.D.C.C. § 57-23-09 Procedure when refund is made
0.7K chars
When any application for refund is granted, the county auditor shall issue and deliver to the applicant a warrant drawn on the county treasurer for the amount ordered refunded, and the county treasurer shall refund the same, and shall write opposite such tax in the treasurer's li…
N.D.C.C. § 57-23-10 Appeal
0.0K chars
Repealed by S.L. 1971, ch. 552, § 2.
N.D.C.C. § 57-23-11 Provisions of chapter retroactive
0.0K chars
Repealed by S.L. 1973, ch. 459, § 7.
N.D.C.C. § 57-23-12 Limitations of chapter
0.1K chars
The right to proceed to recover taxes paid under protest, as provided by law, is not qualified or limited by this chapter.