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108 chapters · 1,108 sections in this title.
N.D.C.C. § 57-23-01 Correcting excessive assessment
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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. § 57-23-04 County commissioners may abate or refund taxes
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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
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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
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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 …
