§ 57-01-05 — State supervisor of assessments

North Dakota § 57-01-05

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-01: Tax Commissioner

Text

The state tax commissioner shall appoint a state supervisor of assessments who must be a
person trained and experienced in property appraisals and familiar with assessment and
equalization procedures and techniques. The state supervisor of assessments serves at the
pleasure of the state tax commissioner and office space must be furnished to the state
supervisor of assessments by the commissioner.

The state supervisor of assessments shall perform the following duties under the direction
of the tax commissioner:
1. The state supervisor of assessments shall advise and give assessors the necessary
instructions and directions as to their duties under the laws of this state, to promote
uniform assessment of property in this state.
2. The state supervisor of assessments shall assist and instruct assessors in use of soil
surveys, land classification methods, preparation and proper use of land maps and
record cards, proper classification of real and personal property, and determination of
proper standards of value.
3. The state supervisor of assessments may require the attendance of groups of
assessors at meetings called by the state supervisor of assessments for the purpose
of giving them further assistance and instruction as to their duties.
4. The state supervisor of assessments may make sales, market, and productivity
studies and other studies of property assessments in the counties and cities of this
state to properly advise the assessors and directors of tax equalization in the state and
to recommend to the tax commissioner changes to be made by the state board of
equalization in the performance of its equalization powers and duties. In any sales,
market, and productivity study made according to section 57-01-06, the county
directors of tax equalization or city assessors shall compile a record of sales of
property made in the county or city, and in conjunction with the board of county
commissioners shall analyze the sales for the purpose of advising the state supervisor
of assessments as to the value of using the sales in any such study. The compilations
must be forwarded to the state supervisor of assessments with the findings of the
county director of tax equalization, city assessors, and the board of county
commissioners. In any county or city or any part thereof where the number of sales of
properties is insufficient for making a sales, market, and productivity study, the county
director of tax equalization or city assessor, as the case may be, in cooperation with
the state supervisor of assessments or that person's assistants shall make appraisals
of properties in order to determine the market value.
5. The state supervisor of assessments shall cooperate with North Dakota state
university in the development of a soil mapping program, a land classification system,
valuation studies, and other matters relating to the assessment of property and shall
provide for the use of such information and procedure at the earliest possible date by
the assessors of this state.
6. The state supervisor of assessments has general supervision of assessors and county
directors of tax equalization pertaining to methods and procedures of assessment of
all property and has authority to require all county directors of tax equalization to do
any act necessary to obtain uniform methods and procedures of assessment.
7. Whenever an investigation by the state supervisor of assessments shows there is
probable cause to believe the holder of a certificate issued by the state supervisor of
assessments under section 57-02-01.1 has failed to comply with any of the provisions
of law pertaining to assessments, or any rules adopted by the tax commissioner, the
state supervisor of assessments may petition the tax commissioner for a hearing to
show cause why the certificate should be suspended or revoked.
a. The state supervisor of assessments must provide the certificate holder at least
ten days' notice of the time and place of the hearing.
b. If cause to suspend or revoke the certificate is shown, the tax commissioner may
suspend or revoke the certificate.
c. The tax commissioner may restore a certificate after suspension or revocation.
d. An individual whose certificate has been suspended or revoked in the manner
provided in this section may appeal that determination to the district court as
provided in section 28-32-42.
8. If a certificate holder's certificate is suspended or revoked under this section, the
governing body of the county in which the certificate holder performs duties shall
ensure the continued administration of assessments within that county by a person
authorized under section 11-10.1-05 and be responsible for any expenses associated

with the fulfillment of this responsibility. Expenses incurred by a county to fulfill the
duties of a township or city assessment official whose certificate has been suspended
or revoked must be charged to the political subdivision in which the certificate holder is
employed and must either be paid directly to the county by the political subdivision or
deducted by the county treasurer from funds coming into the treasurer's control which
are apportionable to the subdivision.
9. The state supervisor of assessments shall perform such other duties relating to
assessment and taxation of property as the tax commissioner directs.
10. The tax commissioner may adopt rules under chapter 28-32 necessary for the
administration of this section.