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57 chapters · 953 sections in this title.
N.D.C.C. § 61-09-01 District assessor to examine tracts of land to fix annual assessments levied thereon
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Between the first Monday in March and the first Monday in June of each year, the district assessor shall examine each tract of land or legal subdivision of land in the district, including entered and unentered public lands of the United States, subject to entry under any act of C…
N.D.C.C. § 61-09-02 District assessor to make list or prepare map to show apportionment of assessments - Filing
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The assessor shall make, or cause to be made, a list showing the apportionment or distribution of assessments with a description of each unit or tract of land assessed in the district and the name of the record owner of each unit or tract. Alternatively, the assessor may prepare …
N.D.C.C. § 61-09-03 Assessments spread in proportion to benefits received - Property subject to assessment for deficiency
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Whenever any assessment is made within an irrigation district it must be apportioned to and spread upon each unit or tract of land in the district in proportion to the benefits received, as determined by the assessor in accordance with section 61-09-01. Bonds, district improvemen…
N.D.C.C. § 61-09-04 Assessment of property not in name of owner not to invalidate assessment
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The assessment of any property in the name of a person not the owner thereof in no way shall invalidate the assessment of any unit or tract of land.
